[Acting and Social Affairs Society in Aid Enterprises] Employee Pension Insurance Replenishment Business Interpretation

In order to help the improvement of various enterprises, organizations and personal work efficiency, the Municipal Human Resources and Social Security Bureau focuses on employment and entrepreneurship, social security, talent work, vocational training, and labor relations. The policies of the law of the law and the benefit of the enterprise will continue to launch the Human Resources and Social Welfare Network lessons online. Today, Renxian Jun brings you the 12th issue of Human Resources Public Welfare Network Class. The comprehensive acceptance of the Municipal Social Insurance Center will interpret the employee's pension insurance supplement business. Welcome everyone to participate in online learning!

Points to sort out

Before December 31, 1994, the reissue method of planning to be arrears in arrears in the plan is

Policy basis

"Notice of the Department of Labor and Social Security on the basic pension insurance premiums of the original temporary employment of the enterprise" (Lauo Newshan [2006] No. 121)

For temporary workers and other forms of employment in the original plan of the enterprise, and the re -enrollment to the labor contract workers, the recruitment before the recruitment is calculated as a continuous working age before the regulations. Can be paid in accordance with regulations. During the supplementary payment, the payment base, unit and individual payment ratio paid for the first -time employee, calculated the principal of the unit and individual's payment, and increased interest at the same time. If you do not make up, the years before the rejection will not be used as the period of calculating the pension.

Payment base and payment ratio

(1) Payment base. The Minutes of Weihai Enterprise Elderly Insurance Deduction Course stipulates that if the payment is arrears before December 1993, the subsidy base is temporarily implemented in accordance with 118 yuan, and the re -payment base is temporarily implemented in accordance with 149 yuan. In the future, if the superior has clearly stipulated, it is implemented in accordance with the provisions of the superior.

(2) Payment ratio. The unit payment ratio is 18%and the personal payment ratio is 2%.

materials needed

(1) If you transfer to a labor contract before December 31, 1994, the following original information must be provided:

1. "Change the employee's continuous working age approval form";

2. Recruit contract system for employees.

(2) If the recruitment is recruited as a contract worker after January 1, 1995, the following original information must be provided:

1. "Change the employee's continuous working age approval form";

2. Recruit contract system employees;

3. Plan the temporary employment registration form or a plan for temporary workers in the plan.

Make -paying measures for social insurance premiums after January 1, 1995

Policy basis

"Notice of the Shandong Provincial Department of Human Resources and Social Security Shandong Province on improving the Payment Policy of Employees' Basic Pension Insurance" (Lu people Social Regulations [2019] No. 13)

The prerequisite for the reissue is the relationship between employers and employees' reality (personnel).

Payment base and payment ratio

(1) Payment base. According to factors such as my salary income over the years, it shall not be lower than the minimum payment base of the year of arrears, and the maximum payment base that is not higher than the annual arrears. If you cannot determine your salary income over the years, it is approved by 60%of the annual pension insurance payment base.

(2) Payment ratio. Implement the proportion of pension insurance payment for corporate enterprises in our city.

materials needed

(1) If social premiums within three years of supplement, the following information needs to be provided:

1. "Application Form for Unit Paying Employee Pension Insurance";

2. "Salary income in the past year";

3. Proven materials corresponding to the reasons for the reason for the original archives and salary income proof.

(2) For social premiums for more than three years, the following information needs to be provided:

1. "Application Form for Unit Paying Employee Pension Insurance";

2. "Salary income in the past year";

3. Programming materials corresponding to the reasons for the reason for the original archives, wages and income proof;

4. The audit documents issued by the people's courts, audit departments, labor supervision, labor dispute arbitration and other departments (among them, if employees retire within the re -paying year, they may not provide legal documents).

The employer must pay special attention to the issue

First, the arrears enterprise is the main body of the declaration. If the arrears units and employees pay the pension insurance premiums, the arrears unit shall submit a written application to the social security agency of the owner's participating site, and provide the relevant certification materials for supplementary payment.

Second, interest and late funds. Repairing before July 1, 2011 should be paid without paying social premiums. You can apply for only pension insurance premiums and increase interest in accordance with regulations. The social insurance premiums owed after the payment after the "Social Insurance Law" that will be owed after July 1, 2011 must be paid at the same time to pay medical insurance, unemployment insurance and work injury insurance, and levy late fees at a ratio of 0.5 ‰ per day. Employers must not require employees to bear interest and late fees.

Third, the issue of personal accounts for endowment insurance. Before the completion of the supplementary payment, the personal account owed amount during the arrears period did not pay interest. After the completion of the repayment, the storage amount of the personal account started to interest.

Fourth, provide legal liability for false materials. If the employer is fictional and fictional social insurance insurance participation conditions and supplementary payment of violations through fictional labor relations, providing false certification materials, etc., it shall be dealt with in accordance with Article 88 of the Social Insurance Law. ("Administrative Supervision Measures for the Social Insurance Fund" Article 32, Dollar, No. 2022 No. 2022)

Specific situation that is not in the scope of supplementation

1. Those who have retired and received treatment;

Second, the arrears enterprise has been canceled or revoked;

Third, reaching the legal retirement age and never participated in employee endowment insurance;

Fourth, employees receive unemployment insurance benefits; 5. In the same arrears, they have paid pension insurance premiums;

6. It has been issued in accordance with the document of the Lu Renxian [2015] No. 29 to pay for the pension insurance premium as a personal identity;

VII. Individual industrial and commercial households, former township enterprises (restructuring, pre -strokes, or Lu Zhengfa [2003] No. 37 document) work experience.

If the above situation can provide legal documents, it shall be handled in accordance with the judgment of legal documents.

Edit: Chen Qiong

Final trial: Li Ze

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