Traditional Culture Encyclopedia - Travel guide - Rural supplementary pension insurance policy in Zhanjiang, Guangdong
Rural supplementary pension insurance policy in Zhanjiang, Guangdong
Zhanrenshe [2013] No. 662 Zhanjiang City Notice on Properly Handling Issues Related to the Backpayment of Basic Pension Insurance Premiums by Enterprise Employees Zhanjiang City Social Insurance Fund Management Bureau, County (City, District) Human Resources and Social Security Bureau, Zhanjiang Economic and Technological Development Zone Human Resources and Social Security Bureau, Nansandao Coastal Tourism Demonstration Zone Management Committee Office, Fenyong Economic Zone Management Committee Office: According to the Provincial Department of Human Resources and Social Security and other five departments and committees The "Notice on Properly Solving Key Issues in Current Labor Disputes" (Guangdong People's Society Fa [2013] No. 189, hereinafter referred to as "Guangdong People's Society Fa [2013] No. 189") and other documents stipulate that enterprises in our city are now required to properly handle Notice on issues related to back-payment of basic pension insurance premiums for uninsured employees is as follows: 1. Issues concerning employers’ application to make back-payment of pension insurance premiums for employees (1) Scope of application The employer shall take the initiative to apply for back-payment of pension insurance premiums for employees in accordance with the law or the court shall This clause shall apply when effective legal documents issued by labor dispute arbitration committees, social insurance administrative departments, social insurance premium collection agencies, social insurance agencies, etc. require the employer to pay back pension insurance premiums for employees. (2) Back payment method 1. Starting time of back payment. The employer applies to pay additional pension insurance premiums for employees who should be insured but not insured during working hours. The number of years for one-time additional payment is determined based on the number of years of employment before the labor relationship is established before reaching the retirement age stipulated by the state. For those who are former permanent workers and cadres of state-owned and collective enterprises above the county level, the earliest starting time of the back payment period shall not exceed January 1994. The working years before January 1994 that comply with the national and provincial policies for calculating continuous length of service shall be deemed to have paid the premium. ; For those who are contract employees, temporary workers, employees of collective enterprises below the county level and township enterprises, the earliest starting date for the payment period shall not exceed January 1984. 2. The base amount and proportion of back payment. When an employer pays back pension insurance premiums for its employees, it shall use the employee's own wages to declare the payment base for the period corresponding to the period of back payment, and calculate the pension insurance premiums payable according to the local payment ratio and base regulations for the corresponding period. Among them: (1) For back payment of pension insurance premiums from January 1984 to December 1993, the payment ratio shall be based on the local payment ratio in 1994, and the payment base shall be based on the average monthly salary of employees in our city in 1993; (2) Back payment For pension insurance premiums for years after 1994, the payment ratio shall be based on the local pension insurance payment ratio for that year, and the payment base shall be determined according to the situation: First, the employee's personal salary during the corresponding period of the back payment period shall be based on the city's pension insurance payment base for that year Within the lower limit, the applicant shall choose the salary of any month in the social security year corresponding to the back payment period as the payment base for the social security year; secondly, the salary of the employee during the period corresponding to the back payment period is lower than that of the city in that year If the lower limit of the pension insurance payment base is set, the payment base shall be based on the lower limit of the payment base for that year; thirdly, if the salary of the employee during the period corresponding to the back payment period is higher than the upper limit of the city's pension insurance payment base for that year, the payment base shall be based on the upper limit of the payment base for that year; fourth If it is impossible to provide the salary of the employee during the period corresponding to the back payment period, the payment base shall be based on the average monthly salary of the employees in our city in the previous year in the year corresponding to the back payment period. The payment base after 2006 shall be based on the employees on the job in our city in the previous year in the year corresponding to the back payment period. Average monthly salary is implemented. 3. Pay additional fees. When the employer pays back the pension insurance premium, it shall pay the principal and interest of the pension insurance premium in accordance with the regulations. The interest shall be charged according to the one-year time deposit interest rate of the bank for the same period; the method for handling late payment fees shall be implemented in accordance with the relevant provisions of Guangdong People's Society Fa [2013] No. 189. 2. Regarding the issue of individuals applying for back-payment of pension insurance premiums. Individuals who apply for back-payment of pension insurance premiums for working hours that should be insured but not insured shall be subject to the applicable scope of the applicant's corresponding group and in accordance with the "Early Leaving State-owned Enterprises" issued by the country, province, and city. The supplementary payment policy is for the corresponding groups such as "personnel of collective enterprises", "personnel who have left government agencies and institutions", "retirees of urban collective enterprises without insurance", "educated youth who have gone to the countryside", "uninsured personnel of various enterprises". 3. This notice shall be effective from December 1, 2013. The city issued the "Reply on the Issue of Backpayment of Pension Insurance Premiums" (Zhanlaoshe Letter [2008] No. 90) and the "Reply on the Modification Opinions on the Relevant Content of Zhanlaoshe Letter [2008] No. 90" (Zhanrenshe Letter [2008] No. 90) Letter [2010] No. 138) shall be abolished at the same time.
Attachment: "Notice on Properly Solving Key Issues in Current Labor Disputes" issued by the Provincial Department of Human Resources and Social Security and other five departments and committees (Guangdong People's Social Security Bureau [2013] No. 189) Zhanjiang Municipal Human Resources and Social Security Bureau November 22, 2013
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