2023 will come to an end, which also means that the subsidy and supplementary payment of social security are also coming to an end, for 200 million flexible employment groups, this year to actively participate in social security pension insurance, through 4050 subsidies and other reduced part of the payment costs.
For example, the Chongqing Municipal Taxation Bureau stipulates that individual industrial and commercial households and all kinds of flexible employees who participate in the basic pension insurance for enterprise employees in their individual capacity can voluntarily suspend their contributions if they have difficulties in paying their contributions in 2022. There is no need to apply to the tax department for processing, and the payment can be postponed voluntarily.
This year, due to economic and financial problems, many of the unemployed and flexibly employed people have chosen to defer the payment of social security, and they need to make up the payment in time before the end of December 2023, so as not to affect the accumulation of medical insurance and pensions.
What issues do flexible employees need to consider when making supplementary contributions to social security?
The social security supplementary payment needs to refer to the latest payment base.
Every year, both employees and residents need to replan their monthly social security expenses according to the latest salary level adjustment and the adjustment of the social security payment base.
Under normal circumstances, in the first and second quarters of the new year, the average salary and payment base are still referred to last year, and it is not until the third and fourth quarters that the latest payment base and average salary are announced, and then they will participate in the insurance according to the new payment base.
The adjustment of the annual payment base not only affects the cost of individual insurance payment, but also affects the individual's medical insurance and pension security, which needs to be paid more attention.
Flexible employees will not start to pay social security premiums until the end of the year, so they cannot participate in the insurance according to the payment base in 2022, but in accordance with the payment base in 2023
For 60% of the payment grades in Chongqing in 2023, the payment base is 4,118 yuan, and the corresponding payment amount for flexible employees is 823 yuan, while for 100% payment on the spot, the payment base is 6,863 yuan, and the corresponding monthly payment amount is 1,372 yuan.
For 60% of the payment grades in Sichuan Province, the payment base is 4,246 yuan, and the corresponding monthly payment is 849 yuan;For 100% payment grade, the payment base is 7,076 yuan, and the corresponding monthly payment is 1,415 yuan.
From the perspective of Sichuan and Chongqing, if flexible employees are in accordance with the minimum 60% payment grade, participate in social security endowment insurance, and pay about 800 yuan per month, the annual social security cost will need about 10,000 yuan, which is also a large expenditure.
In this case, is it still cost-effective to participate in the insurance every year, and how much pension can I receive after 15 years of payment?
How to calculate the pension for flexibly employed persons?
Flexible employment personnel participate in employee social security, and the pension treatment is mainly composed of basic pension and personal account pension, with reference to the unified pension calculation method in China
Basic pension = pension calculation base in the year of retirement (1 + average individual contribution index) 2 1% of the payment period
Personal account pension = total amount of personal account The number of months of personal account calculation corresponding to retirement age.
The pension calculation base can also be called the average salary of the previous year of retirement, there are differences in the names of different provinces and cities, but the calculation formula remains the same, although now the social security has entered the provincial overall planning, but due to regional development differences, a small number of areas with the province also have a number of pension calculation bases, such as Shandong has 3 calculation bases, Northeast Liaoning also has 3 calculation bases.
We take the pension base of Sichuan Province as an example to calculate, Sichuan Province's calculation base this year is 8079 yuan, 257 yuan more than last year's 7822, and flexible employment personnel are according to 0The average contribution index of 6, the payment period is 15 years, and the corresponding basic pension is 969 yuan.
The pension part of the personal account, the monthly pension is 8% of the payment base, that is, 340 yuan per month, 4076 yuan per year, and the 15-year personal account pension accumulation is 61142 yuan.
If you retire at the age of 60, the corresponding number of months is 139 months, and the personal account pension can receive 439 yuan per month.
Then, flexible employees can receive a pension of 1,408 yuan if they pay about 10,000 yuan of pension insurance every year and retire after 15 years of insurance.
Judging from the payment situation and the amount of pension, the retirement pension treatment is not high, but the essence of the pension account is also a financial account that saves and earns interest, and there will be interest growth every year, so as to realize the appreciation of pensions.
In addition, the income of domestic residents has increased steadily, and the average salary has also increased every year, which means that the pension will also increase, plus the annual pension according to inflation and price level, the pension has been steadily raised, and it has been achieved for 19 consecutive years, although the increase has declined, but it can also make your pension rise every year and improve the pension treatment.
Assuming that the annual pension appreciation ratio is 3%, then you will retire after 15 years, and the pension treatment can also reach 2,000 yuan.
It costs about 10,000 yuan a year to participate in social security and old-age insurance, which can be exchanged for lifelong pension protection after retirement, which is very cost-effective, especially for soul employees who do not have a stable job, and they need a long-term pension security.
And with the improvement of medical technology and living standards, the average life expectancy in China has increased significantly, which means that each flexibly insured person has a longer pension period.
According to the 80-year-old to calculate, men receive 20 years of pension, women can reach 30 years, long ago the part of the contribution back, even if your pension account is exhausted, as long as you are still alive, the overall account will always give you a basic pension, so that you have no worries about food and clothing, stable pension.
Finally, if the insured person dies, the pension balance of your personal account can also be inherited and will not be confiscated, and the funeral expenses and pensions of social security will be additionally issued, which is not only a pension savings, but also a social welfare security mechanism.
To sum up, from insurance to retirement, and then to death, social security accompanies you for a lifetime, and the pension treatment of more than 10,000 yuan per year is not cost-effective?