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養(yǎng)老金核算
時間： 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、核算標準</span></strong></span>
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<span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">養(yǎng)老待遇構成：養(yǎng)老金=</span><span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">基礎養(yǎng)老金+個人賬戶養(yǎng)老金+過渡性養(yǎng)老金（存在視同繳費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)化月平均繳費工資）÷2 × 個人累計繳費年限×1%</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">2、個人帳戶老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">退休時個人帳戶儲存額</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">÷計發(fā)月數(shù)（待遇發(fā)放期間的計劃發(fā)放月數(shù)，計發(fā)月數(shù)按國發(fā)【2005】38號文件計發(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)化月平均繳費工資</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">×1995年底前繳費年限×1.3%計發(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)化月平均繳費工資的指數(shù)為：本人各年度月平均繳費基數(shù)（1991-1995年為標準工資加統(tǒng)標補貼，與各相應年度全省在崗職工月平均工資（1991-1995年為標準工資加統(tǒng)標補貼）比值的算術平均值。</span>
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<img src="http://fesco.s11.reizmedia.com/ueditor/php/upload/image/20201218/1608276121483839.png" title="1608276121483839.png" alt="圖片4.png" />
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