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津劳社局发〔2008〕85号

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津劳社局发〔2008〕85号津劳社局发〔2008〕85号 关于城镇企业职工缴纳基本养老保险费 有关问题的通知 各区、县劳动和社会保障局,劳动人事局,~各委、局,集团总公司,劳动保障部门~各有关单位: 为进一步完善城镇企业职工基本养老保险制度,保障职工合法权益~根据市政府《关于进一步完善我市社会保险制度的意见》(津政发〔2008〕18号)~现就城镇企业职工缴纳基本养老保险费有关问题通知如下: 一、关于1992年12月31日实行个人缴纳基本养老保险费以前连续工龄中断人员参保问题 1.人员范围。凡1992年12月31日以前~在原国有、城镇集体企业工...
津劳社局发〔2008〕85号
津劳社局发〔2008〕85号 关于城镇企业职工缴纳基本养老保险费 有关问题的 各区、县劳动和社会保障局,劳动人事局,~各委、局,集团总公司,劳动保障部门~各有关单位: 为进一步完善城镇企业职工基本养老保险,保障职工合法权益~根据市政府《关于进一步完善我市社会保险制度的意见》(津政发〔2008〕18号)~现就城镇企业职工缴纳基本养老保险费有关问题通知如下: 一、关于1992年12月31日实行个人缴纳基本养老保险费以前连续工龄中断人员参保问题 1.人员范围。凡1992年12月31日以前~在原国有、城镇集体企业工作~因个人原因连续工龄中断~截至2008年12月31日男未满60周岁、女未满50周岁的~可自1998年1月1日起参保并缴纳基本养老保险费。 2.缴费基数。缴费基数按照各年度"最低缴费标准"确定~并作为计算基本养老金的依据。 3.缴费比例。缴费比例按以下标准确定:1998年为25%~1999年至2001年为26%~2002年为21%~2003年至2005年为22%~2006年起为20%。 Chapter I General provisions article I obligation to clear credit pre-loan investigation requirements, improve the quality of pre-loan investigation, prevent credit risks, according to the CBRC commercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) and other regulatory requirements and the actual situation of the Bank, these measures are formulated. Second person mentioned in these measures refers to in accordance with the rules of credit investigations, surveys and analysis of the credit business people. Article credit mentioned in these measures refers to table provided to customers both inside and outside of the Bank's credit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee and other credit operations, excluding client credit business. Prior to the chengdai investigation into the fourth article this refers to credit before the review, investigators by obtaining, verification, analysis and security aspects of the situation, evaluation and reveals the possible credit risks and to propose preventive measures. Article fifth due diligence in these measures refers to the person in the pre-loan investigation procedures fulfilling the most basic due diligence requirements. Article sixth of themselves, pre-loan investigators relatives or other interested person to apply for the credit business, one should apply for the withdrawal. Chapter II due diligence due diligence work is the basic requirement of the seventh article: follow the principles of true, complete, valid, and diligence due diligence in carrying out investigation duties. Investigators should be based on the characteristics of different varieties of credit business, credit 4.基本养老保险个人账户。以本人相应年度的缴费基数~按历年规定的比例计入。 5.补缴确认。本人要求参保缴费的~须填写《补缴基本养老保险费人员确认表》~并提供本人人事档案等原始证明材料~报区县劳动保障行政部门确认。在各级各类职业介绍机构存档的~由职业介绍机构为其到区县劳动保障行政部门办理确认手续,处于失业状态的~由失业保险机构或其户口所在地的街镇劳动保障服务机构,中心,到区县劳动保障行政部门为其办理确认手续,现已在城镇企业就业并参保的~由企业到区县劳动保障行政部门为其办理确认手续。 6.办理程序。在各级各类职业介绍机构存档或处于失业状态的~可通过社会保险经办机构开设的"个人缴费服务窗口" 补缴基本养老保险费。已在城镇企业就业并参保的~企业应协助本人将其养老保险关系转移到户籍所在区县的"个人缴费服务窗口"办理补缴基本养老保险费手续~补缴养老保险费后~将其养老保险关系转回企业。 二、关于"个人缴费服务窗口"缴费人员缴纳基本养老保险费问题 1.人员范围。本通知第一条范围以外在"个人缴费服务窗口"缴费人员~应自办理参保之月起缴费~不得向前补缴。但1993年1月1日后参加基本养老保险并缴费的人员~中断缴费的~可自中断之月起补缴基本养老保险费。 2.补缴程序。对中断缴费的人员~可填写《补缴基本养老保险费人员确认表》~并提供本人人事档案、缴费记录等原始证明 in these measures refers to the person in the pregence of the situation, evaluation and reveals the possible credit risks and to propose preventive measures. Article fifth due dilirth article this refers to credit before the review, investigators by obtaining, verification, analysis and security aspects e foumitment, guarantee and other credit operations, excluding client credit business. Prior to the chengdai investigation into thforeign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan com udingmentioned in these measures refers to table provided to customers both inside and outside of the Bank's credit business, inclto in accordance with the rules of credit investigations, surveys and analysis of the credit business people. Article credit efersrequirements and the actual situation of the Bank, these measures are formulated. Second person mentioned in these measures rcredit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) and other regulatory loan investigation, prevent credit risks, according to the CBRC commercial bank-loan investigation requirements, improve the quality of pre-Chapter I General provisions article I obligation to clear credit pre2rs should be based on the characteristics of different varieties of credit business, creditigatocle: follow the principles of true, complete, valid, and diligence due diligence in carrying out investigation duties. Investone should apply for the withdrawal. Chapter II due diligence due diligence work is the basic requirement of the seventh arti loan investigators relatives or other interested person to apply for the credit business,-loan investigation procedures fulfilling the most basic due diligence requirements. Article sixth of themselves, pre- 材料~经区县劳动保障行政部门确认后~到区县"个人缴费服务窗口"补缴。 三、关于城镇企业及其职工缴纳基本养老保险费问题 1.国有、城镇集体企业和外商投资企业、坐落在城镇的私营企业、个体经济组织等各类城镇企业及其职工,机关、事业单位及其临时聘用人员以及民办非企业单位及其职工等~应按照规定的参保起始时间~参加城镇企业职工基本养老保险~并缴纳基本养老保险费。 2.坐落在城镇的乡镇、村投资兴办的集体、股份制等企业及其城镇职工。由乡镇、村投资兴办并坐落在城镇的集体、股份制等企业中的城镇职工应该参加基本养老保险~按规定缴纳基本养老保险费。1998年以前成立的~可自1998年1月起缴纳基本养老保险费,1998年以后成立的~可自成立之月起缴纳基本养老保险费。 上述用人单位~在规定的参保起始时间之后招用的职工~应自与职工建立劳动关系之月起为职工缴纳基本养老保险费~不得向前为职工补缴基本养老保险费。 四、关于补缴费用问题 1.补缴额计算。补缴时~以参保人员相应补缴年度的缴费基数~乘以相应缴费年度的缴费比例~再分别乘以相应补缴年度的保值系数~作为相应补缴年度的补缴额。保值系数为办理补缴时上一年本市职工平均工资与相应补缴年度上一年本市职工平均工资的比值。按历年保值系数大于1的部分征收的补缴费用~按历年规定的比例计入基本养老保险个人账户。 补缴额计算如下: -ropose preventive measures. Article fifth due diligence in these measures refers to the person in the preto p obtaining, verification, analysis and security aspects of the situation, evaluation and reveals the possible credit risks and siness. Prior to the chengdai investigation into the fourth article this refers to credit before the review, investigators bydit bubill discounting, guarantees, factoring, credit, loan commitment, guarantee and other credit operations, excluding client creide and outside of the Bank's credit business, including foreign currency loans, trade finance, bank acceptances, commercial th insd analysis of the credit business people. Article credit mentioned in these measures refers to table provided to customers boulated. Second person mentioned in these measures refers to in accordance with the rules of credit investigations, surveys ane formss due diligence guidelines (trial) and other regulatory requirements and the actual situation of the Bank, these measures arvent credit risks, according to the CBRC commercial bank credit due diligence guidelines, commercial bank credit small busineloan investigation, pre-loan investigation requirements, improve the quality of pre-Chapter I General provisions article I obligation to clear credit pre3redit business, creditigence in carrying out investigation duties. Investigators should be based on the characteristics of different varieties of cue dilligence work is the basic requirement of the seventh article: follow the principles of true, complete, valid, and diligence dther interested person to apply for the credit business, one should apply for the withdrawal. Chapter II due diligence due diloan investigators relatives or o-loan investigation procedures fulfilling the most basic due diligence requirements. Article sixth of themselves, pre B = X1×B1×C0/C1+ X2×B2×C0/C2+.....+Xn×Bn×C0/Cn B为补缴基本养老保险费的全部费用 X1、X2、......Xn分别为相应补缴年度缴费基数, B1、B2、......Bn分别为相应补缴年度单位与个人缴费比例之和或"个人缴费服务窗口"缴费比例, C0 为办理补缴时上一年本市职工平均工资, C1、C2、......Cn分别为相应补缴年度上一年全市职工平均工资, C0/C1、C0/C2、......C0/Cn为历年补缴费的保值系数。 2.城镇企业补缴费用问题。2007年12月31日以前已经参保的城镇企业~其2007年12月31日以前欠缴的基本养老保险费~在补缴时应补缴欠费的本金及利息。其2008年以后跨年度发生的欠费~应按本通知第四条第1项规定计算补缴额。 2008年1月1日以后参保的企业~如涉及补缴费用的~应按本通知第四条第1项规定计算补缴额。 3.个人缴费人员补缴费用问题。"个人缴费服务窗口"缴费人员~本人经区县劳动保障局确认符合补缴条件的~应按本通知四条第1项规定计算补缴额。 4.费用承担问题。由于企业原因应缴未缴基本养老保险费的~职工个人以本人相应年度的缴费基数乘以相应补缴年度个人缴费比例补缴~其余部分全部由用人单位承担。 5.过渡办法。在2008年补缴的~应补缴欠费的本金和利息,2009年以后补缴的~应按本通知第四条第1项规定计算补缴额。在2009年补缴的~按历年保值系数大于1部分缴费额的30%缴纳,在2010年补缴的~按历年保值系数大于1部分缴费额的60% of the situation, evaluation and reveals the possible credit risks and to propose preventive measures. Article fifth due dilirth article this refers to credit before the review, investigators by obtaining, verification, analysis and security aspects e foumitment, guarantee and other credit operations, excluding client credit business. Prior to the chengdai investigation into thforeign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan com udingmentioned in these measures refers to table provided to customers both inside and outside of the Bank's credit business, inclto in accordance with the rules of credit investigations, surveys and analysis of the credit business people. Article credit efersrequirements and the actual situation of the Bank, these measures are formulated. Second person mentioned in these measures rcredit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) and other regulatory loan investigation, prevent credit risks, according to the CBRC commercial bank-loan investigation requirements, improve the quality of pre-Chapter I General provisions article I obligation to clear credit pre4rs should be based on the characteristics of different varieties of credit business, creditigatocle: follow the principles of true, complete, valid, and diligence due diligence in carrying out investigation duties. Investone should apply for the withdrawal. Chapter II due diligence due diligence work is the basic requirement of the seventh arti loan investigators relatives or other interested person to apply for the credit business,-loan investigation procedures fulfilling the most basic due diligence requirements. Article sixth of themselves, pre-in these measures refers to the person in the pregence 缴纳,在2011年及以后年度补缴的~按历年保值系数大于1部分缴费额的100%缴纳。 五、关于参保人员后延缴费的问题 1.对于达到国家规定的退休年龄但缴费满十年不满十五年的参保人员~可继续缴费至满十五年后办理按月领取基本养老金手续。在"个人缴费服务窗口"缴费的人员~可在"个人缴费服务窗口"办理后延缴费手续。继续与企业履行或续订劳动的企业职工~可由企业为其办理后延缴费手续~并应当继续按照企业和职工共同缴费的方式缴纳养老保险费,对于与企业解除、终止的企业职工~可由企业协助其到户籍所在区县的"个人缴费服务窗口"办理后延缴费手续~所需费用由本人承担。 2.对于达到国家规定退休年龄且缴费已满十五年的企业职工~企业继续与其履行或续订劳动合同的~可以按规定为其缴纳基本养老保险费至合同解除、终止~然后办理按月领取基本养老金手续。 本通知自2008年1月1日起施行~至2013年1月1日废止。 附件:补缴基本养老保险费人员确认表 二,,八年四月三十日 主题词:社会保障 养老保险 缴费 通知 抄送:市社会保险基金管理中心。 天津市劳动和社会保障局办公室 2008年4月30日印发 igence in carrying out investigation duties. Investigators should be based on the characteristics of different varieties of cue dilligence work is the basic requirement of the seventh article: follow the principles of true, complete, valid, and diligence dther interested person to apply for the credit business, one should apply for the withdrawal. Chapter II due diligence due diloan investigators relatives or o-loan investigation procedures fulfilling the most basic due diligence requirements. Article sixth of themselves, pre-ropose preventive measures. Article fifth due diligence in these measures refers to the person in the preto p obtaining, verification, analysis and security aspects of the situation, evaluation and reveals the possible credit risks and siness. Prior to the chengdai investigation into the fourth article this refers to credit before the review, investigators bydit bubill discounting, guarantees, factoring, credit, loan commitment, guarantee and other credit operations, excluding client creide and outside of the Bank's credit business, including foreign currency loans, trade finance, bank acceptances, commercial th insd analysis of the credit business people. Article credit mentioned in these measures refers to table provided to customers boulated. Second person mentioned in these measures refers to in accordance with the rules of credit investigations, surveys ane formss due diligence guidelines (trial) and other regulatory requirements and the actual situation of the Bank, these measures arvent credit risks, according to the CBRC commercial bank credit due diligence guidelines, commercial bank credit small busineloan investigation, pre-loan investigation requirements, improve the quality of pre-Chapter I General provisions article I obligation to clear credit pre5redit business, credit
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