广西壮族自治区人民政府办公厅转发自治区人力资源和社会保障厅财政厅关于贯彻落实城镇企业职工基本养老保险

来源: 点击数: 1034次 时间:2011-10-11 字号:T | T

  【法规名称】 广西壮族自治区人民政府办公厅转发自治区人力资源和社会保障厅财政厅关于贯彻落实城镇企业职工基本养老保险关系转移接续暂行办法的通知

  【颁布部门】 广西壮族自治区人民政府办公厅

  【发文字号】 桂政办发[2010]42号

  【颁布时间】 2010-03-19

  【施行时间】 2010-03-19

  【正  文】

  广西壮族自治区人民政府办公厅转发自治区人力资源和社会保障厅财政厅关于贯彻落实城镇企业职工基本养老保险关系转移接续暂行办法的通知

  各市、县人民政府,自治区农垦局,自治区人民政府各组成部门、各直属机构:

  自治区人力资源和社会保障厅、财政厅《关于贯彻落实城镇企业职工基本养老保险关系转移接续暂行办法的通知》已经自治区人民政府同意,现转发你们,请认真贯彻执行。

  广西壮族自治区人民政府办公厅

  二○一○年三月十九日

  关于贯彻落实城镇企业职工基本养老保险关系

  转移接续暂行办法的通知

  (自治区人力资源和社会保障厅、自治区财政厅 二○一○年二月十二日)

  为贯彻落实《国务院办公厅关于转发人力资源和社会保障部 财政部城镇企业职工基本养老保险关系转移接续暂行办法的通知》(国办发〔2009〕66号)(以下简称《暂行办法》),结合我区实际,现就城镇企业职工基本养老保险关系转移接续有关问题通知如下:

  一、认真学习领会《暂行办法》精神

  《暂行办法》的出台实施,是一项重大的惠民政策,是一件利民生的好事、顺民意的实事。全面贯彻落实《暂行办法》,有利于维护参保人员特别是广大农民工的养老保险权益,有利于完善社会保障体系建设,有利于促进城乡统筹和推动工业化、城镇化发展。各级各有关部门要将思想认识统一到国务院的决策上来,充分认识实施《暂行办法》的重要意义,认真学习和准确把握《暂行办法》的政策要点,不折不扣地做好《暂行办法》的贯彻落实工作。

  二、统一政策、统一规范业务经办规程

  各地要严格按照《暂行办法》和《人力资源和社会保障部关于贯彻落实国务院办公厅转发城镇企业职工基本养老保险关系转移接续暂行办法的通知》(人社部发〔2009〕187号)规定执行,结合当地实际,研究制定具体的实施方案,对组织领导、宣传发动、任务安排、工作进度、应急预案、检查督促和业务培训等作出具体的安排,做到有预案、有措施,重点加强经办服务窗口的工作力量,确保实施工作有序进行。

  (一)关于参保人员跨省转移养老保险关系的问题。

  跨省流动到广西行政区域内就业并参保的人员,凡符合《暂行办法》和人社部发〔2009〕187号文件规定,跨省转移基本养老保险关系有用人单位的,由用人单位向参保地养老保险经办机构申报办理继续参保和养老保险关系转移接续手续,养老保险经办机构应按规定及时为其办理,并为参保人员建立基本养老保险缴费账户(以下简称“缴费账户”);没有用人单位的,由参保人员本人直接向就业地养老保险经办机构申请办理继续参保和养老保险转移接续手续。不符合《暂行办法》和人社部发〔2009〕187号文件规定办理跨省转移接续养老保险关系的,由新就业地养老保险经办机构按规定及时为其建立临时基本养老保险缴费账户(以下简称“临时缴费账户”),同时新就业地养老保险经办机构应为参保人员出具不接收转移书面告知材料。

  (二)关于跨省就业参保人员申报办理养老保险待遇领取的问题。

  1.属于广西户籍,但达到领取基本养老保险待遇条件时基本养老保险关系不在广西行政区域内养老保险经办机构的人员,凡符合《暂行办法》规定需回广西其本人户籍地办理养老保险待遇领取手续的,由其本人向户籍地养老保险经办机构提出书面申请,户籍地养老保险经办机构要按规定及时予以办理。

  2.原在广西行政区域内养老保险经办机构参保缴费满10年,但户籍地不在广西,且其养老保险关系已转移外省的参保人员,因其在外省缴费年限不满10年,达到领取基本养老保险待遇条件时,凡符合《暂行办法》规定需回广西办理养老保险待遇领取手续的,由其本人向在广西行政区域内最后参保缴费地养老保险经办机构提出书面申请,养老保险经办机构要按规定及时予以办理。

  (三)关于在广西行政区域内多地流动就业参保的缴费账户和临时缴费账户的跨省转出问题。

  在广西行政区域内多个市、县就业并参保缴费的人员跨省转出时,其基本养老保险关系转移接续手续和基金划转,由参保人员在广西最后参保缴费所在地的养老保险经办机构负责办理。

  (四)关于跨省养老保险基金的转移问题。

  1.关于个人账户储存额的转移。参保人员跨省转移时,1998年1月1日前的按个人缴费部分的本息转移;1998年1月至2005年12月31日期间的,按个人缴费工资基数11%记入个人账户的全部储存额本息转移;2006年1月1日之后的,按个人缴费工资基数8%记入个人账户的全部储存额本息转移。

  2.养老保险统筹基金的转移。参保人员跨省转移时,按本人1998年1月1日后各年度实际缴费工资为基数的12%的总和转移。

  (五)关于跨省转入广西行政区域内就业的参保人员缴费工资指数的确定问题。

  养老保险关系跨省转移至广西行政区域内后,符合养老保险待遇领取条件的参保人员,在计算其养老保险待遇时,缴费工资指数按本人在各参保地各年度月缴费工资和广西相对应的上年度全区城镇单位在岗职工月平均工资(2002年以前按上年全区职工月平均工资)的比值计算本人指数化月平均缴费工资。

  (六)关于在广西行政区域内养老保险关系的转移接续问题。

  在广西行政区域内建立基本养老保险关系或建立临时基本养老保险缴费账户的人员,在广西行政区域内各市、县之间流动就业并参保的,由转入地养老保险经办机构办理养老保险关系转移接续手续,养老保险基金不转移。

  (七)关于个人账户一次性支付的问题。

  参保人员到国外、境外定居或死亡的,广西行政区域内最后参保缴费地养老保险经办机构负责将其个人账户储存额或余额一次性支付给本人或指定受益人或法定继承人。

  三、切实加强组织领导

  做好城镇企业职工基本养老保险关系转移接续工作,事关广大参保人员特别是农民工的切身利益。各级人民政府要高度重视,加强领导,精心组织,认真实施。各级人力资源和社会保障部门及社会保险经办机构,要及时向当地党委、政府报告《暂行办法》的贯彻实施情况,在当地党委、政府领导下,加强与有关部门的协调配合,组织相关方面的力量,全力抓好实施工作。要及时研究解决《暂行办法》实施工作中出现的新情况、新问题,重要情况和重大问题应及时报告人力资源和社会保障厅。
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