Wage Reform in Shandong 20 15 Institutions

This article is the "Shandong 20 15 Wage Reform in Institutions" compiled by me for your reference!

According to the Opinions of Shandong Provincial Party Committee and Shandong Provincial People's Government on Promoting the Reform of Public Institutions (Lu Fa [2004]15), the following implementation opinions are put forward on the transformation of provincial business development service institutions into enterprises. ?

First, change the form of enterprise transformation.

Business development service institutions were first transformed into state-owned enterprises. After the enterprise restructuring, if it is changed into joint-stock system or joint-stock cooperative system according to the needs of unit development, it shall be handled in accordance with the relevant provisions of the restructuring of provincial state-owned enterprises.

Second, the connection between the handling of personnel and labor relations and social insurance benefits?

(1) Handling of personnel and labor relations. After the business development service organization is changed to a state-owned enterprise, the original unit terminates the personnel and labor relationship with the employees, and the employees are accepted by the changed state-owned enterprise. Since the date of enterprise reform, the labor contract system has been implemented, and labor contracts have been concluded according to law on the basis of equality, voluntariness and consensus, so as to standardize labor relations. When signing a labor contract, the unit shall sign an open-ended labor contract with those who have worked for more than 10 years or are less than 10 years away from the national legal normal retirement age. Enterprises should conscientiously implement the policies of the State Council and the provincial government to encourage employment and re-employment, arrange surplus personnel, and not push employees to the society.

After an employee enters a state-owned enterprise, his working years in the original unit shall be calculated as the working years of the enterprise according to regulations, and when the enterprise and the employee terminate the labor contract in the future, the economic compensation shall be calculated and paid together according to regulations.

Employees who are unwilling to enter state-owned enterprises shall resign from public office in accordance with the relevant provisions on resignation of public institutions and receive a one-time resignation subsidy. ? (2) Endowment insurance. After the commercial development service institutions are changed to state-owned enterprises, the enterprise endowment insurance system will be implemented. Among them, the economic provincial institutions are changed to enterprises, and the old-age insurance is handled by the provincial social insurance agencies; Non-resident provincial institutions to enterprises, the endowment insurance agencies handled by the local social insurance agencies. Since it was changed to the benchmark date of state-owned enterprises, it has been incorporated into the social pooling of basic old-age insurance for enterprise employees, and personal accounts for basic old-age insurance for employees have been established. The length of service is calculated continuously, and the basic pension is paid according to the enterprise method when employees retire. Before the enterprise reform, the social pooling of the basic old-age insurance of public institutions was not started, and the continuous length of service calculated by employees according to the regulations shall be regarded as the payment period. ?

If a career development service institution is transformed into an enterprise, it will give a one-time subsidy to the employees within the quota, and the unit to which it belongs will transfer it to the employee's personal account of basic old-age insurance through the social insurance agency. The subsidy standard is: my monthly basic salary calculated and paid according to the national regulations before the enterprise reform × working years of government agencies and institutions (military) ×0.5%× 120 months.

(3) Other insurances. After the commercial development service institutions are restructured into state-owned enterprises, they will participate in enterprise unemployment insurance, basic medical insurance, industrial injury insurance and maternity insurance according to regulations and enjoy relevant treatment.

(4) Internal retirement. As of June 5438+February 3, 20061day, the staff of career development service institutions (excluding contract staff) who have worked for 30 years or less from the national legal normal retirement age and have worked for 20 years can apply for internal retirement according to the treatment of retirees in public institutions with the approval of the management authorities. Internal retirees are treated as retirees. During the internal retirement period, the funds needed to co-ordinate the living benefits in the project will be paid to the social insurance agency in one lump sum when the unit is changed into an enterprise.

(5) Living conditions of retirees. Career development service institutions are changed to former retirees (early retirees) of state-owned enterprises, and the original retirement benefits remain unchanged after enterprise reform. In the future, when the state and the province uniformly adjust the retirement benefits, they will still be implemented according to the measures of public institutions. The required expenses, the original financial support for retired (early retirement) personnel, allocated by the provincial finance; Do not belong to the financial support of retired (early retirement) personnel, the overall treatment of the project, paid from the basic old-age insurance fund for enterprise employees; The treatment outside the overall project shall be paid by the unit after the enterprise restructuring.

(6) Medical treatment for retirees. Before the commercial development service institution is restructured into a state-owned enterprise, the retired (early retirement) personnel who enjoy the provincial medical care treatment according to the regulations will continue to enjoy the original treatment, and the funds will be solved according to the original channels. Retired (early retirement) personnel who did not enjoy the treatment of provincial-level public medical care before the enterprise reform were included in the management of provincial-level public medical care, and the required medical expenses were borne by the units after the enterprise reform. After the provincial basic medical insurance system is started, it will be included in the coverage of provincial basic medical insurance.

(7) management of retirees. Before the management and development service institutions are restructured into state-owned enterprises, the retired (early retirement) personnel shall be managed by the competent department or the organizer before the relevant specific provisions are promulgated by the state. ?

(eight) before the enterprise restructuring, the subsidies for supporting immediate family members and streamlining the life difficulties of retirees undertaken by the institutions shall be implemented according to the relevant policies of the institutions after the enterprise restructuring, and the expenses required due to the financial burden shall still be allocated by the finance, and the competent department or the organizer shall be responsible for issuing them; What was originally borne by public institutions will be solved and distributed by the units after the enterprise reform.

Three. Finance and taxation and other related policies?

(1) financial support. Within 3 years after the commercial development service institution is changed into a state-owned enterprise, its normal funds will continue to be allocated according to the original amount. The provincial financial working capital used before the enterprise reform shall be repaid by the unit after the enterprise reform. If there is arrears, it can be written off after approval.

(2) Tax support. After the commercial development service institution is changed into a state-owned enterprise, the income from technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax; Engaged in technology transfer, and the income from technical consultation, technical service and technical training related to technology transfer obtained in the process of technology transfer, with an annual net income of less than 300,000 yuan, shall be exempted from enterprise income tax. After the provincial scientific research institutions are transformed into enterprises, according to the provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China [2005] 14, they can enjoy land and real estate for their own use and be exempted from urban land use tax, property tax and enterprise income tax.

(3) Project support. After the commercial development service institutions are changed to state-owned enterprises, the scientific research projects and capital construction projects approved by the state are still implemented as planned; The qualifications and qualifications granted by the state before the enterprise reform are still valid. When applying for or bidding for national and provincial scientific research projects and introducing high-level talents, they still enjoy the same treatment before enterprise reform. When a new technological transformation project or new product development project is launched after enterprise restructuring, the economic, trade, science and technology, finance, banking and other departments will give priority to the establishment, examination and approval, funds and loans.

(4) expenses. Enterprise development service agencies to deal with personnel and labor relations and the establishment of various social insurance systems, as well as the living expenses and medical expenses of retired (early retirement) personnel after enterprise reform, shall be solved according to the original channels. After review, if the unit does have difficulties, the competent department shall make overall plans to solve them; The competent department is difficult to solve, and it is solved by the provincial financial adjustment.

Fourth, organize the implementation?

(a) career development service institutions for state-owned enterprises, according to the opinions on the implementation of the classification of provincial institutions, was identified as career development service institutions, with state-owned enterprises as the reference date, by the provincial organization establishment committee office according to the prescribed procedures to cancel the establishment of public institutions, cancellation of public institutions as legal persons, and at the same time by the administrative department for Industry and Commerce and the registration of associations for enterprises and legal persons. If a public institution is not registered as a legal person, it shall be registered in accordance with the relevant provisions of industry and commerce and community management.

(two) the relevant departments should be in accordance with the division of responsibilities, close cooperation, in accordance with the relevant provisions of the timely handling of business development service institutions in the process of transforming state-owned enterprises. The personnel department is responsible for the confirmation of the wages and living conditions of on-the-job personnel and retired (early retirement) personnel, and for the examination and approval management of the adjustment of living conditions of the original retired (early retirement) personnel after the enterprise reform. The labor and social security department is responsible for the work related to enterprise labor and social insurance. The financial department is responsible for the financial audit, asset evaluation and transfer of state-owned assets of enterprise reform units, and is responsible for the audit and settlement of enterprise reform expenses. The competent department or organizer is responsible for personnel registration, financial audit, asset verification and performance approval procedures of enterprise reform units.

(three) after the transformation of business development service institutions into enterprises, the measures for the transfer of state-owned assets shall be formulated separately by the Provincial Department of Finance.