Questions and Answers on Policies to Further Solve the Pension Insurance Treatment of Some Retirees in Guangzhou Click to view the original policy: Notice of Finance Bureau of Guangzhou Human Resources and Social Security Bureau on Solving the Problem of Basic Pension Inversion of Some Retirees in Guangzhou Enterprises 1. What is pension treatment inversion? Inversion of pension benefits means that after July 2006, under the same payment period and level, the level of pension benefits for retirees who retired one social security year earlier is higher than that for retirees who retired one social security year later. The main reason is that the annual adjustment of pension is higher than the natural increase of pension. The so-called natural increase of pensions refers to the retirees who receive pensions before June each year, and their basic pensions are based on the average wages of employees in the province in the previous year, while those who receive pensions after July are based on the average wages of employees in the province in the previous year. Due to the increase of the average wages of employees in the new social security year (July of that year to June of the following year), the basic pensions for newly added retirees are generally higher than those for retirees in the previous social security year. The annual adjustment of pensions is to increase pensions for retirees in the previous social security year and before. Under the condition of the same payment period and level, if the annual adjustment growth rate is basically the same as the natural increase rate of pension, then the treatment level of retirees between the two social security years can also be basically the same;If the annual adjustment growth rate is higher than the natural increase rate of pension, the pension level of early retirees will be significantly higher than that of retirees in the new social security year, which is called "pension upside down". Since 2006, the state and province have greatly increased the level of pensions for many years, which makes the annual adjustment of pensions higher than the natural increase of pensions. Therefore, from this time on, the problem of pension upside down has formed. In 2014, our city issued the "Notice on Solving the Problem of Inverted Basic Pensions for Some Retirees of Enterprises in Guangzhou" (Sui Ren She Fa [2014] No.50), which basically solved the problem of inverted treatment of retirees in this city from July 2006 to June 2013. However, in recent years, because the annual adjustment of the country is still higher than the natural increase of the pension insurance benefits for retirees in the new year, there is still a problem of upside-down treatment for newly-added retirees in July 2013 and subsequent years in this city. Therefore, we calculated the pension insurance benefits for retirees from 2013 to June 2016, and worked out a solution. With the approval of the Provincial Department of Human Resources and Social Security and the approval of the Municipal People’s Government, we issued the Notice on Solving the Basic Pension Insurance Benefits for Some Retirees of Enterprises in Guangzhou in the Social Security Year from 2013 to 2014 (Sui Ren She Gui [2016] No.2, hereinafter referred to as the No.2 document) and "No.2 document".(hereinafter collectively referred to as two notices), to further solve the problem of upside-down pension insurance benefits for some newly-added retirees from July 2013 to June 2016. Second, what is the distribution of treatment? After analysis, there are different situations in the distribution of pension benefits. According to the payment years, the "upside down" situation reflected by different payment years groups is also different because of the different annual adjustment range and natural growth range. Generally speaking, the group with a relatively short payment period (less than 25 years) will have a smaller natural increase in its pension (the basic pension is linked to the payment period, and the shorter the payment period, the less the basic pension; On the contrary, the longer the payment period, the more basic pensions), so its "upside down" situation is more obvious; For groups with a long payment period (35 years or more), because of the natural increase of their pensions, their "upside down" situation is not obvious, and individuals do not even have the problem of "upside down". In addition, due to the different retirement time and age, the upside-down situation among individuals is also different. 3. What is the principle to solve the problem of "upside down" this time? First, carry out the spirit of the document "Notice on Solving the Issues Concerning the Pension Insurance Treatment of Some Retired Persons in Provincial Enterprises" issued by the Provincial People’s Social Welfare Department in 2012 (Guangdong People’s Social Development [2012] No.22, hereinafter referred to as the Provincial Document No.22), and refer to the implementation of the Provincial Document No.22 "quota, ratio and coefficient" (collectively referred to as "three elements").Two notices were issued to solve the problem of upside-down pension treatment in our city, so that the treatment level of newly retired people with the same payment level and the same payment period from July 2013 to June 2016 basically tends to be the same. The second is not to repeat enjoyment. The result of solving the upside-down situation calculated according to the No.2 document of the city should be compared with the result of the No.8 document of the original city to solve the upside-down problem, and it should be dealt with according to the method of whether it is high or not: if the No.2 document of the city is high, it should be made up; Document No.8 is high, and the higher part is used as local reserve allowance. The third is to continue to solve the problem of upside-down treatment of new retirees. According to the requirements of the Provincial Department of Human Resources and Social Security, Circular No.8 will not be implemented after July 2015. For those who retired after July, 2015, we found that their pension benefits were still upside down after calculation, and there was no additional treatment for No.8 document. Therefore, the No.3 document in the city was solved by directly adding treatment. How did the parameter values of the four or two notices come from? The parameter values of the two circulars refer to the basic principle of determining the parameter values of "three elements" in Provincial Document No.22, and combined with the actual distribution of pension benefits in Guangzhou, according to the principle of "the benefits are basically consistent under the same conditions", after repeated calculations, fitting, checking calculation and analysis, the pension benefits of similar personnel are basically consistent after adjustment. 5. Why are there different situations in this adjustment? First, the principle of the two notices is to make the pension treatment level of similar personnel basically consistent. Therefore, among the same kind of personnel, the level of treatment before adjustment is relatively low,The adjustment and improvement will be relatively higher; If the level of treatment before the adjustment is relatively high, the increase in this adjustment will be relatively small or not adjusted. Second, because the retirees in our city from July 2013 to June 2015 have been paid 535 yuan/month according to the No.8 document of the city since the first pension. Therefore, for this part of the staff from the first month of receiving pensions, the calculation results of the No.2 document of the city need to be compared with the No.8 document, and cannot be enjoyed repeatedly: if the treatment of the No.2 document of the city is higher than that of the No.8 document of the city, it is that the problem of upside down was not completely solved at that time, and this time it should be supplemented according to No.2 document; If the treatment of No.8 document in the city is higher than that of No.2 document in the city, it means that No.8 document in the city has solved the problem of upside down in advance, and there is no problem of reissue. According to the policy, the part with higher treatment than No.2 document in the city will be turned into a local reserve allowance and will not be included in the future pension adjustment base. Third, there is an upside-down problem between people who retired after July 2015 and those who retired before, which also needs to be solved. Moreover, according to the requirements of the Provincial Department of Human Resources and Social Security, this part of the staff will no longer be given additional treatment (535 yuan) in accordance with the provisions of Circular No.8. Therefore, for those who retire after July 2015, direct additional treatment will be adopted to solve the problem. Six, how to calculate the replacement treatment? (1) For those who retired from July 2013 to June 2015. Step 1: First calculate the treatment (A) of Document No.2 in the city. A = fixed amount = 770 yuan (or 905 yuan) × coefficient description: (1)The value of the quota can be found in the No.2 document of the city according to my retirement time; According to my retirement time and payment period, the coefficient is found in Annex 2 of No.2 document of the city. (two) No.2 document issued from the first month of receiving pensions, and participated in the annual adjustment of pensions over the years. Step 2: Compare the treatment (a) of No.2 document with the treatment (b) of No.8 document. 1. If the treatment of No.2 document in the city is higher than that of No.8 document in the city, the replacement amount C = A-B Because the treatment of No.2 document in the city (a) participates in the adjustment over the years, and the adjustment of the increased treatment also participates in the annual adjustment of the next year, the value of A is different every year; The treatment (B) of the No.8 document of the city has also participated in the adjustment over the years, and the B value is also different every year. Therefore, when calculating the monthly standard C of replacement treatment over the years, it should be the A value of the current year minus the B value of the current year. For those who retired from July 2013 to June 2015, the city issued the No.8 document benefits from the month when they first received the pension, and the annual adjustment ratio of A and B was the same in the same year. Therefore, the calculation of the annual C value can be simplified as: the monthly standard C for the replacement benefits is to multiply the difference between A and B by the fixed ratio plus the payment ratio of the annual adjustment in which the person participated. Make-up variance C participates in the annual adjustment over the years, that is, the difference between A and B over the years. 2. If the treatment of No.8 document in the city is higher than that of No.2 document in the city, C = B-A, it will be converted into local retention allowance, and the third step is not required. Step 3: Calculate the total amount of reissue. Add up the value of the difference C over the years, which is the total amount of this reissue. (2)For those who retired from July 2015 to June 2016. Directly according to the standard of No.3 document of the city, the treatment is added, and no comparison is needed. 7. Why are there many replacement treatments? From the sixth point, it can be seen that the amount of replacement treatment is related to the retirement time of retirees, the length of payment period, the degree of solving the problem of inversion in the No.8 document of the city, and other factors. Because each retiree’s retirement time is different, the payment period is different, the upside-down situation is different, and the degree of solving the original upside-down problem in the No.8 document of the city is different, so the amount of replacement is different. For retirees whose No.8 document has solved the problem of upside down, there is no problem of reissue, and the part of No.8 document higher than No.2 document in the city is used as a local retention allowance. 8. Will the adjusted treatment be miscalculated? First of all, there is nothing wrong with adjusting the amount paid to retirees this time. Please rest assured! The amount calculated and distributed this time is strictly in accordance with the policy, and has been verified by manual and computer, and there is no problem of calculation and distribution error. Although the calculation process is complicated, the result is accurate. Everyone is very concerned about their own treatment and wants to know how their treatment is calculated. You can get the notice and related information through the following channels: 1. Log in to the portal page of the Guangzhou Municipal Bureau of Human Resources and Social Security for inquiry and printing (website: http://www.hrssgz.gov.cn/index.html); On the path of online information inquiry. Log on to the portal of Guangzhou Municipal Bureau of Human Resources and Social Security, and check the "Personal Social Insurance Inquiry" in the column of "Convenience Service"Enter the online service hall, and log in to the online service hall by entering your personal account and password. Among them, the personal account is my second-generation ID number, and the password is set by retirees themselves. If it has not been changed, the initial password is my 10-digit social insurance personal number. If the personal number of social insurance is less than 10 digits, add 1 in front and 0 in the middle to make up 10 digits. In order to ensure the information security of the insured, if the retiree is logging in for the first time, the system will pop up the registration check box, prompting and asking for information check. Please ask the retiree to complete the check and modify the initial password according to the prompt, and the subsequent operation can be completed only after the check is passed. 2. Print at the front desk of social security agencies in each district, the grassroots service platform in the street town or the self-service printer. 3. For enterprise retirees with local retention allowance from July 1, 2013 to June 30, 2015, we will also issue a paper notice by mail within 7 working days. After carefully reading the documents and adjusting the calculation process of details, retirees can consult through the following three channels if they still have questions: 1. Consultation through the "government-people interaction" channel on the portal website of Guangzhou Human Resources and Social Security Bureau; 2. Call the hotline 12345 and 12333 for consultation; 3, to the district social security agencies, retirement service agencies or street town labor and social security service center for consultation. Case study example 1: Ms. Huang retired in November 2014, and the payment period was 25 years and 8 months. The current pension insurance benefits are 2594 yuan/month (of which, the basic pension is 2059 yuan,Analysis: Ms. Huang belongs to the application object of No.2 document, and the calculation according to No.2 document is as follows: 1. Calculate the fixed amount (a) A = fixed amount = 905 yuan × coefficient = 905× 76.93% = 696.22 (yuan/month) 2. Compare the fixed amount with the treatment of No.8 document in the city (1) Monthly standard for replacement in 2014 =161.22 (yuan) (December 2014) Monthly standard for replacement in 2015 = Monthly standard for replacement in 2014 × (1+general adjustment ratio in 2015) =161.22×(1+5%)=169.28 (yuan) (January 2015 to present) Reissue Monthly Standard Reissue Period Reissue Monthly Reissue Amount Reissue Treatment in 2014 161.22 201 4.12-2014.12 1 161.22 Reissue treatment in 2015 169.28 January 2015-December 2015 12 2031.36 Reissue treatment in 2016 169.28 2016.01-2016.09 9 1523.52 reissued for a total of 3716.1. Monthly periodic treatment after waiting = 2763.28 yuan. Example 2: Mr. Wang retired in December 2014, and the payment period was 44 years and 1 month. The current pension treatment is 4092.85 yuan/month (including the basic pension of 3557.85 yuan and the municipal No.8 document treatment of 535 yuan/month). Analysis: Mr. Wang belongs to the application object of No.2 document. According to No.2 document, the calculation is as follows: 1. Calculate the fixed amount (a) A = fixed amount = 905 yuan × coefficient (look-up table) = 905× 34.61% = 313.22 (yuan/month) 2. Compare the fixed amount with the treatment of No.8 document in the city because the treatment of No.8 document in the city (b) is greater than the fixed amount (a) Calculate the difference between them C = 3. Adjusted pension benefits = basic pension+fixed amount+local reserve allowance = 3557.85+313.22+221.78 = 4092.85 (yuan/month). Mr. Wang’s pension benefits remain unchanged before and after the adjustment. Example 3: Ms. Chen retired in November 2015 with a payment period of 19 years and 8 months. The current pension insurance benefits are 1260.87 yuan/month.Analysis: Ms. Chen belongs to the application object of Document No.3, and is calculated as follows according to Document No.32: 1. Calculate the additional amount = 1070 yuan × coefficient (look-up table) = 1070 yuan × 82.91% = 887.14 (yuan/month).2、 Calculate the total amount of replacement, the standard replacement period, the number of replacement months, the replacement amount and the replacement treatment in 2015. 887.14 December 2015-December 2015 1 887.14 Reissue treatment in 2016. 887.14 2016.01-2016.09 9 7984.26 Reimbursement total 8871.40 3. Changes in pension benefits Adjusted benefits = pre-adjusted benefits+additional amount = 1260.87+887.14 = 21.48.01 (yuan/month) Example 4: Mr. Shen retired in October 2015, and the payment period was 40 years. The current pension insurance benefits are 3203.95 yuan/month. Analysis: Mr. Shen belongs to the application object of Document No.3, and the calculation according to Document No.3 is as follows: 1. Calculate the additional amount = 1070 yuan × coefficient (look-up table) = 1070 yuan × 31.41% = 336.09 (yuan/month).2、 Calculate the total amount of replacement, the standard replacement period, the number of replacement months, the replacement amount and the replacement treatment in 2015. 336.09 2015.11-2015.12 2 672.18 Reissue treatment in 2016. 336.09 2016.01-2016.09 9 3024.81 Reimbursement total 3696.99 3. Changes in pension benefits Adjusted benefits = pre-adjusted benefits+additional amount = 3203.95+336.09 = 35.40.04 (yuan/month)
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