Employee pension calculation method, employee pension calculation formula

According to the payment period, the payment base over the years, and the local social level calculation at that time, the formula is very complicated. The specific calculation method is as follows: 1. Basic pension = (the average monthly salary of the province's on-the-job employees in the previous year at the time of retirement of the insured person + the average monthly indexed salary of the insured person) 2 The payment period is 1%.

Note: My indexed average monthly contribution salary = the average monthly salary of on-the-job employees in the province in the previous year and my average contribution index). 2. Personal account pension = the amount of personal account savings calculated and issued for the number of months (50 years old is 139 years old).

A pension is when a person retires from a job because of age or other factors. A large one-time remuneration that must be paid by the company or employer. Employees who retire at different places and occupations have different specified ages or seniority, and it is considered that it is not appropriate for them to continue working, so they can choose whether to continue working or not, and the employer must give a large amount of money as a reward for the worker's hard work for a lifetime, and use it as the old-age living expenses and medical expenses after not working**.

[Legal basis].Article 26 of the "Social Insurance Accounting System" The basic old-age insurance expenditure for urban and rural residents includes the expenditure on pension insurance benefits, transfer expenditure, subsidy to the lower level of expenditure, superior expenditure, and other expenditures. The expenditure of pension insurance benefits includes the basic pension and personal account pension paid to the insured urban and rural residents according to regulations, as well as funeral subsidies. The basic pension refers to the pension treatment that is calculated and paid according to the prescribed standards and fully subsidized by the financial departments at all levels for the insured urban and rural residents who meet the conditions for receiving benefits.

Personal account pension refers to the pension treatment paid to the insured urban and rural residents according to the total amount of savings in the personal account divided by the number of months when the insured urban and rural residents meet the conditions for receiving pension insurance benefits, as well as the one-time expenditure of the personal account. The one-time expenditure of personal account refers to the expenditure of returning the deposit amount in the personal account of an individual participating in the basic endowment insurance for urban and rural residents due to death, settlement abroad, and repeated payment of the basic endowment insurance for enterprise employees and the basic endowment insurance for urban and rural residents. Funeral subsidy refers to the subsidy cost given to the surviving family members for funeral after the death of the insured person in the area where the funeral subsidy system has been established.

Transfer expenditure refers to the amount of funds transferred out of personal accounts across co-ordination regions or systems.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

The formula for calculating the pension of enterprise employees = basic pension + personal account pension + local pension.

1. In the basic pension and transitional pension formulas, the "actual contribution wage index" is the actual index (the same below) is the average value of the sum of the actual contribution wage base of the corresponding year and the ratio of the average wage of the employees in the city in the previous year during the period from the insured to the retirement age in accordance with the provisions of the state.

If the insured has moved between enterprises, government agencies and public institutions, and has retired within the scope of overall planning, the z-real index shall be the average of the sum of the actual wage base of each stage and the ratio of the average salary of employees in the city in the previous year of the corresponding year.

2. In the transitional pension formula, the "deemed payment period" means that n is the same as the continuous length of service of the insured before September 30, 1992 in accordance with the provisions of the state and the city; The "Contributory Wage Index" means that the same index is 1;

The actual payment period before June 30, 1998" means that the 98 years of continuous service (including the actual payment period) of the insured during the period from October 1, 1992 to June 30, 1998 meet the requirements of the state and the city.

Legal Analysis: Retirement salary = basic retirement salary + personal account celery chain retirement salary; Retirement salary in the personal account of the leasing bank = the amount of savings in the personal account The number of months of calculation, basic retirement salary = the average monthly salary of the on-the-job employees in the province in the previous year (1 + the average contribution index of the person) 2 1% of the payment period

Legal basis: Article 15 of the Social Insurance Law of the People's Republic of China The basic pension consists of a pooled pension and a personal account pension. The basic pension is determined according to factors such as the cumulative number of years of individual contributions, the contribution salary, the average salary of local employees, the amount of personal accounts, and the average life expectancy of the urban population.

Legal Analysis: Calculation Formula for Employee Pension:

1. At the time of retirement of the basic pension, the average monthly salary of the on-the-job employees in the province in the previous year + the average monthly indexed salary of the employee) 2 x payment period x 1%;

Indexed average monthly wage contribution index The average monthly wage of employees in the region in the previous year at the time of retirement;

Average Contribution Index, Annual Contribution Index, Years of Payment;

Contribution Wage Index: Annual Contribution Wage The average monthly wage of employees in the overall area in the previous year.

2. The amount of pension savings in the pension account of the individual account is related to the number of months of the car in the retirement year;

3. The average monthly salary of on-the-job employees in the province in the previous year x indexed as the payment base and the payment period or.

Legal basis: Article 16 of the Social Insurance Law of the People's Republic of China Individuals who participate in the basic endowment insurance and have paid contributions for 15 years when they reach the statutory retirement age shall receive the basic pension on a monthly basis.

Individuals who participate in the basic endowment insurance and have paid contributions for less than 15 years when they reach the statutory retirement age can pay for 15 years and receive the basic pension on a monthly basis; It can also be transferred to the new type of social endowment insurance for rural coarse dust villages or social endowment insurance for urban residents, and enjoy the corresponding endowment insurance treatment in accordance with the regulations.

Retirement salary = basic stupid Shouye retirement salary + personal account retirement salary; Personal account retirement salary = personal account savings Number of months, basic retirement salary = average monthly salary of on-the-job employees in the province in the previous year (1 + average contribution index) 2 Payment period 1%.

1. What is the retirement salary for 30 years of service?

How much pension can be received mainly depends on the length of the individual payment period, the level of the individual payment base and the average salary of the local society.

Pension base pension + personal account pension.

Personal Account Pension Account Savings Number of months (The number of months is determined based on the retirement age and the average life expectancy of the population at that time. The number of months is slightly equal to (average life expectancy - retirement age) x 12. At present, 50 years old is 139 years old, and it is no longer unified to 120).

Basic pension in the province in the previous year's average monthly salary of on-the-job workers + my indexed average monthly payment wage) 2 Payment period 1% of the province's average monthly salary of on-the-job employees in the previous year (1 + my average payment index) 2 Payment period 1%.

2. How to calculate the retirement salary at the age of 50.

According to the latest pension calculation method, the pension of employees at retirement consists of two parts:

Pension base pension + personal account pension.

The number of months of calculation and issuance of the amount of savings in the pension account of the individual account (139 for the age of 50, and 120 for the age of 50).

Basic pension in the province in the previous year's average monthly salary of on-the-job workers + my indexed monthly salary of the average payment salary) 2 payment period 1%.

The average monthly wage of on-the-job employees in the province in the previous year (1 + average contribution index) 2 Payment period 1%.

3. What is the average retirement salary in Shanghai?

The average retirement salary in Shanghai with shouting = length of service * last year's average salary of 100.

Shanghai pension calculation method: basic pension = basic pension + personal account pension + transitional pension.

1. Basic pension: basic pension refers to the pension paid to retirees from the basic pension insurance pool, and the monthly standard of basic pension at the time of retirement is based on the average monthly salary of local on-the-job employees in the previous year and the average monthly indexed monthly salary of the employee;

1% for every 1 year of contributions. Basic pension = (average monthly salary of employees in the overall area of the previous year at the time of retirement + average indexed monthly salary of the employee) 2 Payment period 1%;

2. Personal account pension: personal account pension = personal account storage balance and the number of months.

3. Transitional pension: transitional pension = (the average monthly salary of the province's on-the-job workers in the previous year at the time of retirement + the average monthly indexed monthly contribution salary of the person) 2 The cumulative payment period of the personal account has not been established on or before December 31, 1995 Calculation coefficient).

Retirement salary = basic retirement salary + personal account retirement salary. Basic retirement salary = (average monthly salary of on-the-job employees in the province in the previous year + average monthly indexed salary of the employee) 2 Payment period 1% = average monthly salary of on-the-job employees in the province in the previous year (1 + average payment index) 2 Payment period 1%.

Legal basis: "Interim Measures on Retirement and Retirement of Workers" Article 2 After the retirement of workers, the following standards shall be paid monthly retirement allowance until death.

1) Those who meet the requirements of Article 1 (1), (2) and (3) and participate in revolutionary work during the War of Resistance Against Japanese Aggression shall be paid 90 percent of their standard salary. Those who participated in revolutionary work during the War of Liberation were paid 80 percent of their standard salary. Chinese people who have participated in revolutionary work after the founding of the People's Republic of China and have worked continuously for 20 years or more shall be paid 75 percent of their standard salary; Those who have worked continuously for 15 years but less than 20 years shall be paid 70% of their standard salary; Those who have worked continuously for 10 years but less than 15 years shall be paid 60% of their standard salary.

If the retirement allowance is less than 25 yuan, it shall be paid at 25 yuan.

2) Those who meet the requirements of Article 1 (4) and need assistance in eating and living shall be paid 90 percent of their standard wages, and may also be paid a certain amount of nursing expenses according to the actual situation, and the standard of nursing expenses shall generally not exceed the salary of an ordinary worker; Those who do not need assistance in food and daily life shall be paid 80 percent of their standard salary. If two or more retirement conditions are met at the same time, the highest standard shall be paid. If the retirement allowance is less than 35 yuan, it shall be paid at 35 yuan.

The retirement pension consists of two parts: pension = basic pension + personal account pension.

Personal account pension = personal account savings Number of months.

Basic pension = the average monthly salary of the on-the-job employees in the province in the previous year + the average monthly indexed salary of the person 2 years of payment 1% = the average monthly salary of the on-the-job employees in the province in the previous year 2 The payment period is 1%, and the conditions for retirement:

1. Reach the statutory retirement age.

2. The cumulative payment period of pension insurance is required, at least 15 years.

3. The cumulative payment period of medical insurance is generally 25 years for men and 20 years for women.

Retirement age: 1. Normal retirement: 60 years old for men, 50 years old for women, and 55 years old for female employees in long-term management and technical positions.

2. Early retirement of special types of work: Men who are over 55 years old, women who are over 45 years old, and who have been engaged in special types of work for a specified number of years, can apply for early retirement.

3. Early retirement due to illness: Men over 50 years old, women over 45 years old, disabled due to illness or non-work-related reasons, confirmed by the labor appraisal committee at or above the county level, can apply for sick retirement. <>