Notice of the Ministry of Human Resources and Social Security on Submitting the Pilot Implementing Plan of Substantiating Individual Accounts of the Basic Endowment Insurance for Enterprise Employees

人力资源和社会保障部、财政部关于上报做实企业职工基本养老保险个人账户试点实施方案的通知

Promulgating Institution: Ministry of Human Resources and Social Security; Ministry of Finance

Document Number: Ren She Bu Fa [2008] No.11

Promulgating Date: 04/08/2008

Effective Date: 04/08/2008

颁布机关:人力资源和社会保障部; 财政部

文      号:人社部发[2008]11号

颁布时间:04/08/2008

实施时间:04/08/2008

To the Department of Personnel, the Department of Labor and Social Security and the Department of Finance of Jiangsu Province:

   浙江省人事厅、劳动和社会保障厅、财政厅：

The pilot province implementing substantial individual account of the basic endowment insurance for enterprise employees (hereinafter referred to as "individual account") has been approved upon consent of the State Council. You are requested to work out a pilot implementing plan without delay. The principle requirements on primary content of the pilot implementing plan are hereby listed as follows:

    经国务院同意,批准你省为做实企业职工基本养老保险个人账户(以下简称个人账户)试点省份,请抓紧研究制定试点实施方案。现就试点实施方案的主要内容提出如下原则要求:

(1)   Range of individual accounts to be made substantial: The individual accounts of those who have already retired before the start-up time of the pilot reform to individual accounts shall not be made substantial; for those already covered by the insurance and not yet retired, their individual accounts not being made substantial before the start-up time shall remain unchanged and the payment after the start-up time shall be gradually made substantial; for those who participate in the insurance after the start-up time, their individual accounts shall be gradually made substantial from the time when the participation and payment is made.

       一、关于做实个人账户的范围。以启动做实个人账户试点时间为分界点,之前已经退休的人员,个人账户不做实;已经参保尚未退休的人员,以前没有做实的个人账户不再做实,以后的缴费逐步做实;之后参保的人员,个人账户从参保缴费开始逐步做实。

(2)   Start-up time and starting percentage of making substantial individual accounts: Commencing on July 1, 2007, five percent of all individual accounts shall be made substantial in trades and organizations directly under the provincial government, and the nine counties (cities) including Jiang Yin, Zhang Jia Gang, Wu Jiang, Kun Shan, Tai Cang, Chang Shu, Dan Yang, Yang Zhong and Jiang Du in your province. On the basis of obtaining experience from pilot places, the scope of areas for making substantial individual accounts shall be steadily and gradually enlarged.

       二、关于做实个人账户的启动时间和起步比例。你省自2007年1月1日起,全省统一从3%起步做实个人账户,今后视情况逐步提高。

(3)   Methods of making substantial individual accounts: A dynamic method shall be adopted, i.e., the amount of an individual account to be made substantial shall rise along with the increases of individual salary for social insurance payment. Local finances shall subsidize funds for making substantial individual accounts, include the funds in their budget and ensure that the funds reach their destination timely and in full amount.

       三、关于做实个人账户的方式。做实个人账户采取动态做实的办法,即个人账户做实的数额随着个人缴费工资的增长而增长。地方财政对做实个人账户所需资金给予补助,并要列入预算,及时足额到位。

(4)   Management over individual account funds. The fund of an individual account already made substantial shall be managed separately from the social pooling fund thereof and the latter shall not be part of the former. The funds of individual accounts already made substantial shall be under the unified management of the social insurance administrative institutions at provincial level and be included in the special financial account for social security funds.

       四、关于做实个人账户基金的管理。做实的个人账户基金与社会统筹基金实行分别管理。社会统筹基金不能占用做实的个人账户基金。做实的个人账户基金由省级社会保险经办机构统一管理,纳入社会保障基金财政专户。

(5)   Investment and operation of the funds of individual accounts already made substantial: The funds shall be used for investment or operation by your province in accordance with State regulations. The management and supervision of the funds shall be strengthened and efforts shall be made to preserve and increase the value of the funds under the precondition of fund safety.

       五、关于做实个人账户基金的投资运营。做实的个人账户基金由你省按照国家规定投资运营。要加强对做实个人账户基金的管理和监督,在确保基金安全的前提下努力实现保值增值。

(6)   Realization of provincial overall planning: For the purposes of establishing a unified human resources market, promoting the rational flow of personnel and enhancing the adjusting function of social insurance funds, you are required to make efforts to improve planning level and realize provincial overall planning. 

The pilot project of making substantial individual accounts is a significant measure to improve the basic endowment insurance system for enterprise employees and to handle the population aging issue. It is also a major decision made by the Party Central Committee and the State Council. You should practically strengthen the leadership thereof and fully realize the arduousness, complexity and protracted nature of the work. The Department of Labor Security and the Department of Finance shall in a timely manner formulate the implementing plan for pilot places through close and overall cooperation, and submit the plan, in the name of provincial government, to the State Council for examination and approval prior to the 20th day of April.

       六、关于实现省级统筹。为建立统一的人力资源市场，促进人员合理流动，增强社会保险基金调剂功能，你省要努力提高统筹层次，尽快实现省级统筹。

    做实个人账户试点是完善企业职工基本养老保险制度，应对人口老龄化的重要措施，是党中央、国务院的一项重大决策。你省要切实加强领导，充分认识试点工作的艰巨性、复杂性和长期性。劳动保障厅、财政厅要密切配合，通力合作，抓紧制定试点实施方案，并于4月20日前以省政府名义上报国务院审批。

 The Ministry of Human Resources and Social Security

 The Ministry of Finance

  April 8, 2008

    人力资源和社会保障部

    财政部

    二○○八年四月八日