养老保险费

浅谈社会养老保险费按月记账管理的必要性

On the Necessity of Monthly Keeping Accounts of Social Endowment Insurance Pension

企业和被保险人按什么标准缴纳养老保险费？

Cost of endowment insurance of what level pay do enterprise and insurant press ?

在部队期间的基本养老保险费如何补记？

How does the cost of primary endowment insurance during Army fill write down ?

为此，本文就产生欠费的原因及如何解决企业欠缴养老保险费问题展开讨论。

This paper analyzes the reasons of the problem and provides a solution to it .

企业负担基本养老保险费不会影响对劳动力的需求。

The pension premium that the enterprises should undertake does not affect the demand for labor .

即使是职工本人同意，不为缴纳养老保险费也是违反规定的。

Even if him worker agrees , do not expend also be deregulation for pay endowment insurance .

企业按全部被保险人缴费基数之和的19%缴纳基本养老保险费。

Primary endowment insurance expends the 19 % pay that the enterprise expends base the sum by all insurant capture .

企业和职工按规定应缴纳的基本养老保险费不得减免。

Enterprise and worker answer by the regulation the cost of primary endowment insurance of pay does not get derate .

这三种模式在养老保险费缴纳、养老保险金领取等方面都有着较大的差异。

These three models are quite different from each other in the payment of premiums , the draw of annuities , etc. .

用人单位缴纳城镇养老保险费缴费基数，为本单位缴纳城镇生育保险费基数。

The base of the urban old-age insurance premium paid by the employers serves as the base of their urban childbearing insurance premium payment .

欠费企业职工，将单位和个人欠缴的养老保险费补齐后，可以办理退休手续。

Owe fee business worker , after the endowment insurance Fei Buqi that owes unit and individual pay , can deal with emeritus formalities .

被保险人以本人一年月平均工资为缴费工资基数按一定比利缴纳基本养老保险费。

Insurant with oneself average wage is one days base of pay cost wage presses the regular pay that compare profit cost of primary endowment insurance .

上述人员中到我国境内就业时已达到我国法定退休年龄的，可以免缴我国基本养老保险费和失业保险费，也不享受我国相关的社会保险待遇。

Above personnel who reached the statutory retirement age can be exempted from payment of pension and unemployment , and also be exempted from enjoying related social insurance benefits .

北京市相关区县城镇职工补缴基本养老保险费的历年费用标准已正式出炉。

The standard for supplementary payment for old age endowment premiums over the years has been declared officially for the urban employees in relevant counties and districts in Beijing .

机关、事业单位的养老保险费征缴越来越困难等诸多问题，本文对此提出了自己的一些观点和解决问题的思路。

In view of the problems that exist in the collection of premium for endowment insurance in governmental and institutional units , this paper put forward some personal views and solutions .

研究养老保险费征管效率，必须对各种影响因素进行全面分析，对症下药，为寻找提高征管效率的途径提供依据。

Studying the pension insurance , we must analyze the influence factors of all aspects , suit the remedy to the case for improving efficiency , and provide basis way for it .

企业以已付职工工资为由，不为职工缴纳养老保险费，这种行为不仅是错误的，也是违法的。

Enterprise with already paying a worker salary for , do not be cost of worker pay endowment insurance , this kind of behavior is wrong not only , also break the law .

缴费年限是指企业和职工个人共同按规定足额缴纳基本养老保险费的累计年限。

Pay expenses fixed number of year is to show enterprise and worker individual press pay of formulary full specified amount jointly the accumulative total fixed number of year that primary endowment insurance expends .

但我国目前的财政理论、财政收入结构、养老保险费的征缴以及财政支出结构都不能满足改革的要求。

Yet at present , all of our finance theory , revenue and expenditure structure , and the collection of the endowment insurance fee can not satisfy the requirement of the endowment insurance system reform .

参保人员在失业期间可以不缴纳基本养老保险费，不计算缴费年限，其个人账户储存额予以保留和计息。

Ginseng protect personnel to be during unemployment need not primary endowment insurance expends pay , do not calculate capture expends fixed number of year , its individual account stores the forehead gives reservation is mixed plan breath .

企业补充养老保险费可由企业完全承担，或由企业和员工双方共同承担，承担比例由劳资双方协议确定。

Cost of enterprise complement endowment insurance can be assumed completely by the enterprise , or assume jointly by enterprise and employee both sides , assume scale to be decided by agreement of both sides of labour and capital .

养老保险费与职工工资是完全不同的，相互不能代替，企业支付给职工的工资无论多高，它也只是工资，而不是养老保险费。

Endowment insurance cost and worker pay are completely different , cannot replace each other , no matter the salary that the company pays a worker is much taller , it also is salary only , is not endowment insurance cost .

被保险人本月人平均工资低于上一年本市职工最低工资标准，以上一年本市职工最低工资标准作为缴纳基本养老保险费的依据。

Insurant the person is average this month salary under standard of minimum wage of on one year of this city worker , one year standard of minimum wage of this city worker regards above as the basis that primary endowment insurance expends pay .

养老保险基金的管理费问题研究

Research on the Administrative Charges of Pension Fund

个体劳动者和自由职业者可以直接到当地社会保险经办机构办理参加养老保险手续，缴纳养老保险费。

Individual worker and free profession person can receive orgnaization of agency of local society insurance to deal with continuously attend endowment insurance formalities , pay endowment insurance is expended .

问：解除或终止劳动关系的下岗职工和分流人员，没有实现再就业但本人愿意继续参加基本养老保险的应如何缴纳基本养老保险费？

Ask : remove or stop the off-duty workers that labor concerns and billabong staff , did not come true again obtain employment but oneself are willing to continue to attend primary endowment insurance should how does primary endowment insurance expend pay ?

答：养老保险基金的来源包括单位和被保险人缴纳的养老保险费；养老保险基金的银行存款利息；基金收益；滞纳金；地方财政拨款；社会捐赠；其他收入。

Answer : the origin of endowment insurance fund includes the endowment insurance cost of unit and insurant pay ; the bank deposit accrual of endowment insurance fund ; fund income ; fine for delaying payment ; local finance allocates funds ; the society is donated ; other income .

目前，企业职工养老保险工作中有待研究和解决的问题很多，突出的有养老保险费征收主体的选择问题，养老保险基金统筹层次的设定问题，财政支持机制的建立问题，等等。

Many problems with the aged insurance for entrepreneurial workers are currently to be probed and addressed e.g. choice of collection bodies , fixing of levels of overall planning , establishment of the financial support mechanism etc.