Mr. Gong, a first-level researcher, when he retires, his position is equivalent to that of a non-leading position at the county and department level, and according to the parallel provisions of the civil servant's position and rank:
The first- to fourth-level investigators of the district leadership groups of cities (prefectures, prefectures, leagues) and municipalities directly under the Central Government shall not exceed 20% of the number of positions in the comprehensive management category of the organs, of which the first-level and second-level investigators shall not exceed 40% of the total number of first-level to fourth-level researchers, and the first-level investigators shall not exceed 50% of the total number of first-level and second-level researchers;
The first-level and second-level investigators of the county (city, district, banner) leadership team shall not exceed 20% of the number of positions in the leadership team.
In addition, the parallel provisions on the position and rank of civil servants also have requirements for the length of service:
(3) To be promoted to a first-level investigator, they shall serve as a principal or second-level investigator at the county or department level for more than 3 years;
(4) To be promoted to Level 2 investigators, they shall serve as Level 3 investigators for more than 2 years;
(5) To be promoted to Level 3 investigators, they shall serve as deputy or Level 4 investigators at the county department level for more than 2 years;
(6) To be promoted to Level 4 investigator, he shall serve as a first-level chief staff member for more than 2 years;
That is, Mr. Gong's position at the time of retirement, the number of positions is very small! The requirements for the length of time for the relevant positions are also very strict, and only a very small number of civil servants can reach the level of first-level investigators, which can be said to be the ceiling among civil servants below the prefecture-level city.
1. Mr. Gong's basic information
1. Gender: male; Date of birth: April 1964 Date of participation: August 1988; Retirement date: May 2024; When retiring, the average monthly salary of the previous year in Zhejiang Province in 2023 is 8,020 yuan; Age at retirement: 60 years old, number of months: 139 months.
2. Cumulative payment period: 35 years and 10 months, of which the deemed payment period: 26 years and 2 months, and the actual payment period: 9 years and 8 months. Calculate the proportion of the original retirement allowance of the old pension: 90%; Transition coefficient during the 10-year transition period: 1.4 per cent.
3. Position at retirement: first-level researcher, 15th grade 9, non-leadership position; Position in September 2014: deputy position at the county department level, 7 grades at the 18th level, leadership position.
4. The basic salary in September 2014 was 1616 yuan; The last job promotion time during the transition period: June 2021, the position after the job promotion corresponds to the salary standard in September 2014: 1851 yuan, and the cumulative salary growth rate during the job promotion period is 1.0445, with the calculation process attached.
5. Deemed payment index: 2.718, actual payment index: 2.3488, average payment index: 2.6184.
6. The storage amount of the personal account of the basic endowment insurance: 164,284.19 yuan, and the storage amount of occupational annuity: 211,716.66 yuan.
Regarding the calculation of basic parameters such as deemed payment period, actual payment period, cumulative payment period, average contribution index, etc., please follow me to view the relevant actuarial pension article, which will not be repeated here.
Second, Mr. Gong's old method of treatment
During the transition period, a comparison of the benefits of the old and new methods should be carried out, and if the benefits of the old methods are higher than those of the new methods, the benefits of retirees will be paid according to the old methods. If the new scheme is more entitlementary than the old scheme, retirees will be paid the annual transition ratio during the 10-year transition period, the portion of the new scheme that exceeds the old scheme.
1. Basic retirement allowance A×M
= (2014 salary + 2014 salary) × the proportion of the original pension before September 2014
= (Salary standard for deputy leadership positions at the county level + salary standard for 7 grades at the 18th level) × the proportion of the original pension before September 2014
=(640+976)×90%
=1616×90%
= 1454.4 yuan
2. The cumulative wage growth rate Π up to the previous year of retirement
= 2014 Baseline 1× (1 + 2015 growth rate) × (1 + 2016 growth rate) ......× (1 + 2022 growth rate)
=1×(1+6%)×(1+4.5%)×(1+3%)×(1+3%)×(1+2.9%)×(1+2.5%)×(1+2.4%)×(1+2%)
=1×1.06×1.045×1.03×1.03×1.029×1.025×1.024×1.02
≈1.1409×1.03×1.029×1.025×1.024×1.02
≈1.1751×1.029×1.025×1.024×1.02
≈1.2394×1.024×1.02
≈1.2945
Illustrate:
(1) Since the state has not yet announced the wage rate for 2023, the cumulative wage growth rate as of 2022 will be used temporarily.
(2) This cumulative wage growth rate as of 2022 is calculated by multiplying the cumulative wage growth rate with four decimal places as of the previous year. In other provinces and cities, this value may be 1.2946, which is obtained by multiplying directly every year without keeping decimals. See the table below:
3. The old method totals Q
= (Basic Retirement Fee A×M + Retirement Subsidy B + Guobanfa [2015] No. 3 Capital Increase C) × Cumulative Wage Growth Rate Π
=(1454.4+5400+460)×1.2945
=7314.4×1.2945
=9468.4908
≈9468.49元
4、职务升降后退休费基数A1×M1+B1+C1
= (2021 salary + 2021 salary) × the original pension calculation and payment ratio before September 2014 + retirement subsidy B1 + Guobanfa [2015] No. 3 capital increase C1
= (salary standard for non-leadership positions of first-level investigators + salary standard for 6 grades of 16 grades) × the original pension calculation and payment ratio before September 2014 + retirement subsidy B1 + Guobanfa [2015] No. 3 capital increase C1
=(760+1091)×90%+6518+460
=1851×90%+6518+460
=1665.9+6518+460
=8643.9
Illustrate:
Because the basic salary × 90%, the decimal place is 0.9, so after the basic salary is added, the mantissa must be 1, between the eighteenth 7th grade and the fifteenth grade 9, only the 17th grade 7th grade 1061 and the sixteenth grade 6th grade 1091 meet this requirement, when the 17th grade 7th grade is 1061 yuan, the retirement living allowance should be 6545 yuan. However, in 2021, the seventeenth level and 7 grades are not quite in line with the law of civil servant rank promotion: Mr. Gong was 187 in September 2014, if it is 7 grades of 17 in 2021, and in April 2024, it will be 9 grades of 15 levels, that is, he will be promoted to one level in the first 7 years, and he will be promoted to two levels and two grades in the last three years.
5、职务升降前退休费基数A×M+B+C
= (2014 salary + 2014 salary) A× the original pension calculation ratio before September 2014 M + retirement subsidy B + Guo Ban Fa [2015] No. 3 capital increase C
= (Salary standard for deputy leadership positions at the county and department level + salary standard for 7 grades at the 18th level) × the original pension calculation and payment ratio M + retirement subsidy B + Guobanfa [2015] No. 3 capital increase C
=(640+976)×90%+5400+460
=1616×90%+5400+460
=1454.4+5400+460
= 7314.4 yuan
6. The difference between the two
=职务升降后退休费基数A1×M1+B1+C1-职务升降前退休费基数A×M+B+C
=8643.9-7314.4
= 1329.5 yuan
7. The cumulative wage growth rate during the period of promotion and promotion
= Multiply the annual wage growth rate of job promotion and promotion to the salary growth rate of the year before retirement (tentatively calculated to 2022)
= Wage growth rate in 2021 × wage growth rate in 2022
=(1+2.4%)×(1+2%)
=1.024×1.02
=1.04448
≈1.0445
8. The accumulated difference after the promotion and promotion of the position
= The difference between the two × the cumulative wage growth rate during the period of promotion and promotion
=1329.5×1.0445
=1388.66275
≈1388.66元
9. The final treatment standard of the old method is Q+H
= Total Q of the old method + cumulative difference H after job promotion
=9468.49+1388.66
= 10857.15 yuan.
3. Mr. Gong's new method of pension
1. Basic pension
= Average monthly salary × in the previous year (1 + average contribution index of the person) ÷2× cumulative years of payment × the proportion of pension paid for every 1 year
=8020×(1+2.6184)÷2×35 years, 10 months×1%
=8020×3.6184÷2×35.83333×1%
=8020×1.8092×35.83333×1%
≈5199.33878
≈5199.34元
Note: When calculating the basic pension in Zhejiang Province, the accuracy of the cumulative payment period needs to be retained to 5 decimal places.
2. Transitional pension
= Average monthly salary of the previous year× the index of the deemed contribution of the individual× the transition coefficient of the deemed contribution period ×
=8020×2.718×26 years2 months×1.4%
=8020×2.718×26.16667×1%
≈7985.46689
≈7985.47元
Note: When calculating the transitional pension in Zhejiang Province, the accuracy of 5 decimal places also needs to be retained for the deemed payment period. However, when the four decimal places are retained in this example, the calculated transitional pension is also 7985.47 yuan.
3. Personal account pension
= The amount of savings in the personal account of the basic insurance ÷ the number of months of issuance
=164284.19÷139
≈1181.90元
4. Occupational annuity
= Occupational pension savings ÷ number of months
=211716.66÷139
≈1523.14元
Note: Although Mr. Gong's actual payment was only 9 years and 8 months, his personal payment balance reached 164,284.19 yuan, with an average monthly payment of 1,416.24 yuan, and the occupational annuity balance reached 211,716.66 yuan, with an average of 1,825.14 yuan in the first month, both of which are extremely high.
5. Mr. Gong's new treatment is total
= Basic pension + transitional pension + personal account pension + occupational annuity
=5199.34+7985.47+1181.90+1523.14
= 15889.85 yuan
Fourth, the comparison of the treatment of the old and new methods
1. The treatment of the new method is 15,889.85 yuan higher than that of the old method of 10,857.15 yuan, because 2024 is the tenth year of the ten-year transition period, and the excess part of the new and old measures will be issued to retirees after comparison, so there is no need to calculate the difference between the new and old methods and the data.
2. The total amount of monthly pension payable shall be paid according to the new measures.
Attached is a pre-publication of the authors' research on the computational process:
5. Pension after approval in the future
1. To approve the pension of retirees during the transition period, it is sufficient to modify and replace the new calculation base and the cumulative wage growth rate as of the previous year of retirement.
2. Because the treatment of Mr. Gong under the old method is lower than that of the new method in this case, only the new calculation and payment base for 2024 can be modified and replaced, and Mr. Gong's approved pension can be accurately calculated.
If the average salary in Zhejiang Province in 2024 is 8,600 yuan, the following is the estimated data for replacing 8,020 with 8,600:
The basic pension and transitional pension increased by a total of 953.51 yuan.
My opinion may not be accurate, please criticize and correct friends who are good at it. Thank you.
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