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养老金核算
时间： 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、核算标准</span></strong></span>
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<span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">养老待遇构成：养老金=</span><span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">基础养老金+个人账户养老金+过渡性养老金（存在视同缴费年限的情况下有过渡性养老金）</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">1、基础养老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">（退休上年度全省职工月平均工资</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">7103+本人指数化月平均缴费工资）÷2 × 个人累计缴费年限×1%</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">2、个人帐户老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">退休时个人帐户储存额</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">÷计发月数（待遇发放期间的计划发放月数，计发月数按国发【2005】38号文件计发月数对照表规定执行）</span>
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<strong><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">3、过渡性养老金：</span></strong>
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<span style="font-family:arial, helvetica, sans-serif;font-size:14px;">本人指数化月平均缴费工资</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">×1995年底前缴费年限×1.3%计发</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;">）本人指数化月平均缴费工资</span><span style="font-family:arial, helvetica, sans-serif;font-size:14px;">=退休上年度全省在岗职工月平均工资×本人平均缴费工资指数</span>
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<span style="line-height:30px;font-family:arial, helvetica, sans-serif;font-size:14px;">（2）本人指数化月平均缴费工资的指数为：本人各年度月平均缴费基数（1991-1995年为标准工资加统标补贴，与各相应年度全省在岗职工月平均工资（1991-1995年为标准工资加统标补贴）比值的算术平均值。</span>
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<img src="http://fesco.s11.reizmedia.com/ueditor/php/upload/image/20201218/1608276121483839.png" title="1608276121483839.png" alt="图片4.png" />
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