养老金的会计算法.ppt

five insurances and one fund
endowment insurance hospitalization insurance unemployment insurance employment injury insurance maternity insurance housing fund
name
pay by company
pay by oneself
endowment insurance
21%
hospitalization insurance
9%
nanjing unemployment insurance
2%
employment injury insurance
0.50%wenku.baidu.com
8% 2%+￥10
114495÷139=823
• 3. 2418 +832+2418×20% +300=4025
• example : Lucy 45 years old to buy social security this year, 15 years after retirement. Set : base of the first year is $4000, month payment wage index is 1, on provincial annual average wage of fully employed staff and workers month at that time about $16000. Person to the pension account when personal household savings and interest group 139000
300÷19%≈1578
• For example : Someone 40 years old to buy social security this year, 20 years after retirement. Set : base of the first year is $2,454, month payment wage index is 0.6, on provincial annual average wage of fully employed staff and workers month at that time about $15,144. Person to the pension account when personal household savings and interest group 114,495
Monthly base pay social insurance of up to $4,704, a lower bound of $941
Payment by company =941*41.3% 3000*41.3% 4704*41.3%
Payment by employee=941*19% 3000*19% 4704*19%
1% 0
maternity insurance
0.80%
0
housing fund
8%
8%
total
413：190
41.30%
19%+￥10
Three insurances and one fund
endowment insurance hospitalization insurance unemployment insurance housing fund
• 1.（15114＋15114×0.6)÷2×20×1% • =(15114+9068)÷2×20×1% • =24182÷2×20×1% • ＝12091×20×1% • =2418
2.
age 40 41 42 43 44 45 46 47 months 233 230 226 223 220 216 212 208 age 56 57 58 59 60 61 62 63 months 164 158 152 145 139 132 125 117 age 48 49 50 51 52 53 54 55 months 204 199 195 190 185 180 175 170 age 64 65 66 67 68 69 70 months 109 101 93 84 75 65 56