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養(yǎng)老金核算
時(shí)間： 2020-12-18
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;"><strong><span style="line-height:30px;">一、核算標(biāo)準(zhǔn)</span></strong></span>
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<span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">養(yǎng)老待遇構(gòu)成：養(yǎng)老金=</span><span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">基礎(chǔ)養(yǎng)老金+個(gè)人賬戶養(yǎng)老金+過渡性養(yǎng)老金（存在視同繳費(fèi)年限的情況下有過渡性養(yǎng)老金）</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">1、基礎(chǔ)養(yǎng)老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">（退休上年度全省職工月平均工資</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">7103+本人指數(shù)化月平均繳費(fèi)工資）÷2 × 個(gè)人累計(jì)繳費(fèi)年限×1%</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">2、個(gè)人帳戶老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">退休時(shí)個(gè)人帳戶儲存額</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">÷計(jì)發(fā)月數(shù)（待遇發(fā)放期間的計(jì)劃發(fā)放月數(shù)，計(jì)發(fā)月數(shù)按國發(fā)【2005】38號文件計(jì)發(fā)月數(shù)對照表規(guī)定執(zhí)行）</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">3、過渡性養(yǎng)老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">本人指數(shù)化月平均繳費(fèi)工資</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">×1995年底前繳費(fèi)年限×1.3%計(jì)發(fā)</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">注：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">（</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">1</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">）本人指數(shù)化月平均繳費(fèi)工資</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">=退休上年度全省在崗職工月平均工資×本人平均繳費(fèi)工資指數(shù)</span>
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<span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">（2）本人指數(shù)化月平均繳費(fèi)工資的指數(shù)為：本人各年度月平均繳費(fèi)基數(shù)（1991-1995年為標(biāo)準(zhǔn)工資加統(tǒng)標(biāo)補(bǔ)貼，與各相應(yīng)年度全省在崗職工月平均工資（1991-1995年為標(biāo)準(zhǔn)工資加統(tǒng)標(biāo)補(bǔ)貼）比值的算術(shù)平均值。</span>
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