论文部分内容阅读
《广东省社会养老保险条例》已于1998年11月1日起开始施行。根据此条例,该省所有企业、城镇个体经济组织和与之形成劳动关系的劳动者,国家机关、事业单位、社会团体和与之建立劳动合同关系的劳动者均必须参加社会养老保险。《条例》规定从今年7月1日起,企业缴纳养老保险费的比例,原则上不得超过该单位工资总额的20%;全省统一按职工缴费工资的11%(之前为4%)建立养老保险个人账户,其中,企业缴费划入个人帐户的比例为7%(之前为1%),个人缴费比例为4%(之前为3%);从1999年7月起,个人缴费比例再调整为5%,以后每2年提高1%,直至8%;企业缴费划入个人帐户的比例则同比例下降,最终降到3%。
The Guangdong Social Security Insurance Regulations came into force on November 1, 1998. According to this regulation, all the enterprises in the province, urban individual economic organizations and laborers with whom labor relations are formed, state organs, public institutions, social organizations and laborers with whom labor contracts are established must all participate in social pension insurance. According to the “Regulations”, from July 1, this year, the proportion of enterprises paying endowment insurance should not in principle exceed 20% of the total wage of the unit. In the province, an average of 11% (previously 4%) of contributory wages was established Insurance personal accounts, of which corporate contributions are classified as individual accounts at 7% (previously 1%) and individual contributions at 4% (previously 3%); from July 1999 onwards, the proportion of individual contributions was readjusted to 5%, and every 2 years thereafter by 1%, up to 8%; corporate contributions into the personal account of the proportion of the same decline, eventually dropped to 3%.