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企業職工基本養老金計發辦法(二)

【編輯時間:2014-11-03 09:23:49 來源:本站 作者:管理員 瀏覽熱度:3408】

1.過渡性養老金:

過渡性養老金=本人指數化月平均繳費工資× 按11%比例(2006年1月1日后事業單位轉制為企業以及機關、事業單位調入企業的職工按8%)建立基本養老保險個人賬戶前本人繳費年限(含視同繳費年限)×1.3%

在計算過渡性養老金時:實行個人繳費前職工從事特殊工種的工作年限可以折算工齡,但折算的年限最長不得超過5年,折算工齡作為計算過度性養老金的視同繳費年限。本人指數化月平均繳費工資的計算方法:

先用本人退休當年、前一年、前二年至繳費起始年歷年本人繳費工資分別除以退休前一年、前二年、前三年至繳費起始年的前一年全省在崗職工平均工資,求出每年指數,將歷年指數和相加除以本人實際繳費年限,得出平均指數,再乘以本人退休時全省上年度在崗職工月平均工資。

計算公式:

S過=C1/12(X0/C1+X1/C2+X2/C3+...+Xn-1/Cn)÷n

式中:

S過:為計算過渡性養老金時,本人指數化月平均繳費工資;

X0、X1、X2...Xn-1:為職工退休當年、前一年、前二年...前n-1年的本人繳費工資;

C1、C2、C3...Cn:為職工退休前一年、前二年、前三年...前n年當年全省在崗職工平均工資;

N:為參保人員本人實際繳納基本養老保險費的年限。

2.調節金:

2006年調節金為96元,2007年為72元,2008年為48元,2009年為24元,2010年以后(含2010年)取消調節金。

并政發【2007】28號文件實施后達到退休年齡但繳費年限(含視同繳費年限)累計不滿15年的人員,不發給基礎養老金;個人賬戶儲存額一次性支付給本人,按累計繳費年限(含視同繳費年限)每滿一年再發給1個月的本人指數化平均繳費工資,由社會統籌基金支付,同時終止基本養老保險關系。其中本人指數化月平均繳費工資的計算辦法計算。

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