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On the importance of old-age insurance in the management of human resources

Author: WuQuanDong From: www.yourpaper.net Posted: 2010-05-30 23:46:31 Read:
[Abstract] this paper mainly through the influence of endowment insurance in two aspects of enterprises and individuals to discuss the importance of endowment insurance charge in human resource management, to enable enterprises to seize the key, have a definite object in view, better carry out the work of human resource management.

With the "social insurance law of the people's Republic of China (Draft)" was released, marks the development of social insurance into social, unity, legal stage.The social security legislation to clear the importance of social work, from the enterprise point of view, regardless of is the worker life, or human resource cost, the function of social insurance should not be underestimated.The enterprise social security workers attempt to the importance of social insurance in human resources management in the discussion from the endowment insurance, peep one spot and see the whole picture, through the human resources management of old-age insurance to make enterprise more standardized, scientific, legal.
Taking Hebei Province as an example, the compensation in addition to worker labor cost of enterprises, enterprises also need to pay to the following social insurance: the basic old-age insurance of enterprise employees to pay for 20% of the total wages, 8% for individuals; unemployment insurance companies to pay the wages of workers to the total amount of 2%, 1% for individuals; basic medical insurance companies to pay the total wages of staff and workers of the treatment of 6.5%, 2% for individuals; industrial injury insurance companies to pay 2% of the total wages of staff and workers (three companies), female worker maternity insurance companies to pay 1% of the total wages of staff and workers, more than a few risks need to provision of worker total wages 31.5%.It is not difficult to see that, in the insurance, whether it is paid by enterprises, or individual pay part, old-age insurance will occupy a larger proportion.The following from the two aspects of enterprises and individuals to the importance of the endowment insurance in the management of human resources.

From the perspective of the individual
1
As the social security enterprise staff, often received some petitioners, some reflect their endowment insurance why many, some reflect themselves with other workers also participated in the work, the same job, why retirement expenses.So, it is not difficult to see that a worker is basic endowment insurance is not only the immediate income decreases with the increase of total wages of workers, and after retirement pension will be affected.
Method in accordance with the provisions of Hebei province enterprise workers pension, retirement pension for enterprise employees is composed of the following two parts:
(1) the basic pension = (the insured retirement month of employee's annual average wage I index of average monthly payment of wages) 2 x capture expends fixed number of year 1%
(2) the personal account pension individual account stores the forehead = total retirement age corresponding to the devisor factor
1996 to participate in the work, retired in 2006 January after the enterprise workers, based on the above two parts, and a transitional annuities and adjust gold.
(3) transitional pension = insured retirement I index of average monthly wage 1.3% establish individual account before capture expends fixed number of year
(4) adjust gold.Adjust gold base is 130 yuan, the proportion of 90% and 2006, after the annual decline of 10%, until 2014 to cancel.
The above four parts, adjust gold is decreased, and the personal account pension is 8% of total wages, each employee is not particularly large; in the personal pension relatively large proportion is the transitional pension, basic pension, and in the two part, I index of average monthly payment of wages and the decisive the role of.
I on average capture expends wage index = insured retirement the year on-the-job worker is mean monthly salary * my monthly payment index
My monthly payment index = (X1 / C1 X2 / C2......Xn / Cn N1 / N and
)
Where X is the I in 1993 to the year before retirement over the individual pay cost salary, C for 1993 to retired workers a year before Hebei's average wage, N from participate in all life, work and retirement, from work to 1992 salary and wage level is 1, N1 is from coefficient to work to 1992 and.
Through the above formula is not difficult to see, total wages of staff and workers during the work not only affect the current income, but also in the calculation of retirement pension by index calculation directly affect the level of retirement pension.Even the same time to participate in the work, the same work, because a year or years of total wages and pensions, will make the calculation of different.From the angle of
2
According to the regulation policy of Hebei Province, total wages of enterprises pay endowment insurance base monthly worker total wages below, for individual enterprises in Hebei province 60% of the average wage of 60% on the agency's wage level, for more than three times the average wage of enterprises in Hebei province of the part, the individual is no longer pay endowment insurance, enterprise is still provision 20% of the part of the enterprise.In reality, especially for large enterprises, sick leave, personal leave and some other month not full month attendance, the total wages is bound to lower agency flat 60%, so that enterprises in addition to the normal according to the total wages paid month pension, but also according to the policy of less than 60% of this part of agency personnel burden than part of the 28% (8% part according to the actual wage withholding individual endowment insurance, so below the agency flat 60% still need the burden of enterprises), the invisible cost increase.
In order to make the enterprise human resources cost does not violate the national policy, and can be reduced to a minimum, the author thinks, from beyond the social level of three times the total wages to achieve the purpose of.
(1) reported monthly wages for enterprises below the level of wages and social 60% parts according to the 60% declaration, beyond the club level three times by some agency level three times to declare, at the end of the year according to the total amount and adjustment.This month will be more than three times the amount of salary up to less than 60% of total wages agency personnel, the end of the year to fill 60% part deducted from total more than three times.With this declaration, not only safeguard the worker individual interests, but also reduce the cost of human resources of enterprises, but also in line with national policies and regulations.
(2) the flexible use of beyond the total wages of agency flat three times, as an effective way to motivate people.
Talent is the core competitiveness of enterprises, in order to retain talent, enterprises not only improve the spot wage income, but also to improve the talent through the enterprise pension after retirement pension level.In fact, the enterprise annuity is known as "golden handcuffs" talent if not properly managed, it is difficult to achieve the purpose of increasing the value of enterprise, and increase the risk of investment, as well as in the above to find ways to motivate personnel payroll service level three times in.
Company worker pay expends total wages cannot exceed three times the level of wages and social, through the above formula, we can see that, the highest index of pension is three times over the social wage level, for the workers, the excess part does not have any meaning, while the enterprises also need to pay the excess of endowment insurance.Enterprise can will exceed total wages three times part as a reward, for lower income people, improved by increasing the current payment base to retirement pension level.So the rewarded talent, although no income current increase, but the future retirement pension will reach the index upper limit, and now high income workers pension level equal treatment.For enterprises, without any increase in the enterprise human resources cost, and retain qualified personnel, can shoot two hawks with one arrow.
From the above two aspects, whether employee personal interests, or the enterprise human resources cost, it is self-evident importance of endowment insurance.Of course, human resources management is a systematic, comprehensive work, compared with the old-age insurance of other equally important aspect, the author mainly through the basic management work of endowment insurance to make enterprises more standardized, more economic, from the subtle to enable enterprises to reduce the cost, make the economic benefits of the enterprise get more high growth.

Reference
Method unified the basic old-age insurance system for enterprise workers in Hebei province [1] ("rules").
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