养老保险补贴 利民惠民的政策/The policy of subsidizing pension insurance for the benefit of the people

对于养老保险，无论是其功能作用还是缴费方式，多数人都有着较为清楚的了解。然而，却很少有人了解养老保险补贴政策。其实，养老保险补贴是指由政府出资，补贴参保人保费的方式。随着经济的发展，养老保险的补贴政策也在不断的发展着。

单位或个人在足额缴纳应缴部分之后，各单位和个人的养老保险补贴额相应转入就业资金补贴户头并视同就业资金欠账。按上述方式调整后，养老保险补贴方式将由先全额缴纳后给予补贴，改为仅缴纳应缴部分，就业补助资金直接补助养老保险统筹基金，由“先缴后补”改为“同缴同补”。

养老保险补贴补贴方式

劳动保障就业服务机构负责认定享受养老保险补贴的单位或个人，社保经办机构根据就业机构提供的对象名单进行记录和标识。对于单位享受的养老保险补贴部分，社保经办机构按补贴额相应减少单位应缴额，并按核减后的数额征收养老保险费；以个体工商户或灵活就业人员身份参保的补贴对象，个人只缴本人应缴部分，同步计算和记录养老保险补贴数额。养老保险补贴按季度从就业补助资金中直接划拨到各经办机构收入户，经办机构相应冲销就业资金欠养老保险补贴数额，当季清零，不准拖欠。

养老保险补贴 利民惠民的政策

对于养老保险补贴标准虽然我国有着较为具体的数额规定，但是每个地区都会根据自身经济发展水平而有相应的提高。例如在2010年时，某一线城市的城乡居民社会养老保险政策开始施行，主要分个人缴费和政府补贴构成，个人缴费标准共分每年100元、300元、500元、800元、1100元、1400元、1700元、2000元8档，参保人员按标准缴费后，政府给予缴费补贴。

目前补贴标准为：市辖各区缴费标准在1100元以下的每人每年补贴60元，1100元及以上的每人每年补贴100元。重度残疾人和低保人员按每人每年160元补助。在2012年时，经过一年的养老保险补贴标准实行，该市对政府缴费补贴标准又作出了具体调整为，缴费标准在100元和300元的，每人每年补贴60元；缴费标准在500元、800元和1100元的，每人每年补贴200元；缴费标准在1400元、1700元和2000元的，每人每年补贴300元；重度残疾人和低保人员按每人每年300元标准补助。

For pension insurance, most people have a clear understanding of its functions and payment methods. However, few people are aware of the pension insurance subsidy policy. In fact, pension insurance subsidies refer to the way in which the government funds and subsidizes the premiums of insured persons. With the development of the economy, the subsidy policy for pension insurance is also constantly evolving.

After paying the full amount of the payable portion, the pension insurance subsidy amount of each unit or individual shall be transferred to the employment fund subsidy account and deemed as an outstanding employment fund. After adjusting in the above way, the subsidy method for pension insurance will be changed from fully paying first and then providing subsidies, to only paying the payable part. The employment subsidy funds will directly subsidize the pension insurance pooling fund, changing from "paying first and then supplementing" to "paying together and supplementing together".

Pension insurance subsidy method

The labor security employment service agency is responsible for identifying units or individuals who enjoy pension insurance subsidies, and the social security agency records and identifies them based on the list of objects provided by the employment agency. For the portion of pension insurance subsidies enjoyed by the unit, the social security agency shall reduce the unit's payable amount according to the subsidy amount and collect pension insurance premiums based on the reduced amount; For subsidy recipients who participate in insurance as individual industrial and commercial households or flexible employees, individuals only pay the portion they should pay, and the amount of pension insurance subsidy is calculated and recorded synchronously. The pension insurance subsidy shall be directly transferred from the employment subsidy funds to the income households of each handling institution on a quarterly basis. The handling institutions shall correspondingly offset the amount of pension insurance subsidy owed by the employment funds, which shall be cleared to zero in the current quarter and not allowed to be delayed.

The policy of subsidizing pension insurance for the benefit of the people

Although China has specific amount regulations for pension insurance subsidies, each region will have corresponding increases based on its own economic development level. For example, in 2010, the social pension insurance policy for urban and rural residents in a first tier city began to be implemented, mainly consisting of individual contributions and government subsidies. The individual contribution standards are divided into 8 levels: 100 yuan, 300 yuan, 500 yuan, 800 yuan, 1100 yuan, 1400 yuan, 1700 yuan, and 2000 yuan per year. After insured persons pay according to the standards, the government provides payment subsidies.

The current subsidy standard is: 60 yuan per person per year for payment standards below 1100 yuan in each district under the jurisdiction of the city, and 100 yuan per person per year for payment standards above 1100 yuan. Severely disabled and low-income individuals will receive a subsidy of 160 yuan per person per year. In 2012, after a year of implementing the pension insurance subsidy standard, the city made specific adjustments to the government's payment subsidy standard. For payment standards of 100 yuan and 300 yuan, each person will receive an annual subsidy of 60 yuan; For payment standards of 500 yuan, 800 yuan, and 1100 yuan, each person will receive an annual subsidy of 200 yuan; For payment standards of 1400 yuan, 1700 yuan, and 2000 yuan, each person will receive an annual subsidy of 300 yuan; Severely disabled persons and low-income individuals will receive a subsidy of 300 yuan per person per year.