社区导航 › 今日射阳 › 射阳人注意！事关养老金！下月起施行！

射阳网编辑 发表于 2021-12-20 09:07:11

射阳人注意！事关养老金！下月起施行！

<p style="white-space: normal;caret-color: rgba(0, 0, 0, 0);font-size: 16px;outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(171, 25, 66); letter-spacing: 2px;">注意啦！注意啦！</span><br/></p><p></p><section data-tools="135编辑器" data-id="105165"><section><section><section data-tools="135编辑器" data-id="103348"><section><section><section data-role="paragraph"><section data-mpa-template="t" mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section><section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><section data-autoskip="1"><section data-role="paragraph" data-mpa-powered-by="yiban.io"><section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(171, 25, 66);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">&nbsp; 江苏养老金新规定，来了！</span></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(217, 33, 66);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">&nbsp; 明年1月1日起施行！</strong></span></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(171, 25, 66);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">&nbsp; 这些变化你要知道！</span></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;vertical-align: inherit;color: rgb(171, 25, 66);line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(171, 25, 66);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">日前</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(171, 25, 66);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">江苏省人民政府网站发布了</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(171, 25, 66);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">《江苏省企业职工基本养老保险规定》</span></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: middle;display: inline-block;line-height: 0;width: 676.323px;height: auto;overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-ratio="0.6388888888888888" data-type="png" data-w="1080" src="http://www.320924.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/Kg7ZgicWdXFdOrwYhECjbHcAZ7BMCcQWJYKvEggWg1qWXiaVCsjV90jibAjbPuBqYNw6VMQF9hCKZYywC6NwowicXg/640?wx_fmt=png" style="outline: 0px;box-sizing: border-box;vertical-align: middle;border-color: rgb(194, 123, 160);border-width: 1px;border-style: solid;box-shadow: rgb(170, 170, 170) 0px 0px 14px 0px;overflow-wrap: break-word !important;width: 560px !important;visibility: visible !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">根据江苏省人民政府令 第146号</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">《江苏省企业职工基本养老保险规定》</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">已于2021年11月16日</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">经省人民政府第92次常务会议讨论通过</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">现予公布</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">自2022年1月1日起施行</span></p></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2007年8月3日</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">省人民政府常务会议通过的</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">《江苏省企业职工基本养老保险规定》</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（江苏省人民政府令第36号）同时废止</span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(217, 33, 66);box-sizing: border-box !important;overflow-wrap: break-word !important;">文件对江苏省企业职工基本养老保险</span></strong></span></p><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(217, 33, 66);box-sizing: border-box !important;overflow-wrap: break-word !important;">多个方面作出了明确规定</span></strong></span></p></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">和小编一起来“划重点”</span><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 10px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-color: rgb(110, 185, 204);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 255, 255);font-size: 17px;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第二章　参保范围和征缴管理</strong></span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;vertical-align: top;overflow: hidden;height: 10px;width: 622.833px;background-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;border-style: solid;border-width: 2px;border-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;flex: 0 0 auto;vertical-align: bottom;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第十条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><section style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员（不含灵活就业人员）以其上一年月平均工资收入为缴费工资基数。<span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">每年基本养老保险的缴费工资基数上下限，按照上一年全省城镇单位就业人员平均工资的300%和60%确定，</strong></span>并由省人力资源社会保障部门会同省财政部门公布。工资收入超过缴费工资基数上限的，按照缴费工资基数上限确定缴费工资基数；工资收入低于缴费工资基数下限的，按照缴费工资基数下限确定缴费工资基数。</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">灵活就业人员可以在省公布的当年缴费工资基数上下限之间选择适当档次的缴费工资基数，具体档次划分由省人力资源社会保障部门会同省税务机关确定并发布。</span></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第十一条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);letter-spacing: 2px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">用人单位以本单位全部职工缴费工资基数之和作为缴费工资基数，按16%缴费。参保人员（不含灵活就业人员）按照本人缴费工资基数的8%缴费。灵活就业人员按照本人缴费工资基数的20%缴费。</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位的缴费在税前列支；参保人员的个人缴费按照规定从个人所得税应纳税所得额中扣除。国家另有规定的，按照国家规定执行。</span></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第十四条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位确因特殊困难暂时无能力缴费的，可以向税务机关申请缓缴，申请缓缴应当提供资产担保或者其他有效缴费担保。税务机关在征求同级人力资源社会保障部门和财政部门意见后，应当作出是否允许缓缴的决定。<span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">缓缴期不得超过6个月，缓缴期满后，用人单位应当按照规定足额补缴，缓缴期间不加收滞纳金。</strong></span></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);letter-spacing: 2px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">地方各级人民政府及其部门不得擅自减免基本养老保险费或者降低缴费标准。</strong></span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 10px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-color: rgb(110, 185, 204);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 255, 255);font-size: 17px;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第三章　个人账户</strong></span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 622.833px;height: 10px;vertical-align: top;overflow: hidden;background-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;border-style: solid;border-width: 2px;border-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第二十条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;">个人账户不得提前支取，每年按照国家公布的个人账户记账利率计息。</span></strong>国家另有规定的，按照国家规定执行。</span></p><p style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);letter-spacing: 2px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">参保人员间断缴费的，个人账户储存额不间断计息。</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">社会保险经办机构应当每年对参保人员个人账户储存额结息一次，并告知参保人员个人账户信息。</span></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第二十二条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员或者退休人员死亡的，个人账户储存额或者余额<span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">依法继承。</strong></span></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员在达到领取基本养老金条件前离境定居的，其个人账户予以保留，达到领取条件时，按照规定享受相应的基本养老保险待遇。其中，丧失中华人民共和国国籍的，可以在其离境时或者离境后书面申请终止基本养老保险关系，社会保险经办机构将个人账户储存额一次性支付给本人。</span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 10px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-color: rgb(110, 185, 204);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 255, 255);font-size: 17px;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第四章　待遇领取和计发</strong></span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 622.833px;height: 10px;vertical-align: top;overflow: hidden;background-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;border-style: solid;border-width: 2px;border-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第二十三条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><section style="margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);letter-spacing: 2px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">参保人员依法参加基本养老保险，达到国家和省规定的退休年龄且缴费年限满国家规定最低缴费年限的，按月领取基本养老金。</strong></span></section><section style="margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员达到国家和省规定的退休年龄时，缴费年限不满国家规定最低缴费年限的，可以申请延长缴费至满国家规定最低缴费年限或者转入城乡居民基本养老保险，按照规定享受相应待遇，也可以书面申请终止基本养老保险关系，领取个人账户储存额。</span></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 10px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-color: rgb(110, 185, 204);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 255, 255);font-size: 17px;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第五章　基金的使用和管理监督</strong></span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 622.833px;height: 10px;vertical-align: top;overflow: hidden;background-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;border-style: solid;border-width: 2px;border-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第三十六条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">基本养老保险基金必须专款专用，<span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">任何单位和个人不得擅自改变其性质和用途，不得拖欠、截留、挪用或者侵占。</strong></span></span></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 10px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-color: rgb(110, 185, 204);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 255, 255);font-size: 17px;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第六章　法律责任</strong></span></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 622.833px;height: 10px;vertical-align: top;overflow: hidden;background-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 1.5em;overflow-wrap: break-word !important;"><section style="padding: 20px;outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;border-style: solid;border-width: 2px;border-color: rgba(110, 187, 205, 0.46);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第三十八条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;">用人单位未按照规定缴纳基本养老保险费和代扣代缴的，经责令限期改正拒不改正的，税务机关可以向银行和其他金融机构查询其存款账户，并可以由县级以上税务机关作出划拨基本养老保险费的决定，书面通知其开户银行或者其他金融机构划拨基本养老保险费。</span></strong>用人单位账户余额少于应当缴纳的基本养老保险费的，税务机关可以要求该用人单位提供担保，签订延期缴费协议。<strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;">用人单位未足额缴纳基本养老保险费且未提供担保的，税务机关可以申请人民法院扣押、查封、拍卖其价值相当于应当缴纳基本养老保险费的财产，以拍卖所得抵缴基本养老保险费。</span></strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位未按时足额缴纳基本养老保险费的，由税务机关责令限期缴纳或者补足，并自欠缴之日起，按日加收万分之五的滞纳金。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位采取转移、隐匿账户等手段妨碍追缴基本养老保险费的，由税务机关作出强制征缴决定。</span></p><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对用人单位的失信行为依法依规实施失信惩戒。</span></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 25px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;text-align: center;justify-content: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: bottom;flex: 0 0 auto;align-self: flex-end;min-width: 10%;height: auto;border-width: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;border-bottom: 6px solid rgba(110, 187, 205, 0.46);border-bottom-right-radius: 0px;line-height: 1;letter-spacing: 0px;overflow-wrap: break-word !important;"><section style="margin-bottom: -5px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="padding-right: 10px;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 17px;color: rgb(110, 185, 204);line-height: 1.2;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">第四十条规定</strong></span></p></section></section></section></section></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 2;overflow-wrap: break-word !important;"><p style="margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员、退休人员或者其亲属以欺诈、伪造证明材料或者其他手段骗取基本养老保险待遇的，由人力资源社会保障部门责令退回骗取的基本养老保险待遇；<span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(255, 64, 64);overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">拒不退还的，申请人民法院依法强制执行；构成犯罪的，依法追究刑事责任。</strong></span></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;text-indent: 2em;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(58, 58, 58);letter-spacing: 2px;overflow-wrap: break-word !important;">对存在以上行为的个人依法依规实施失信惩戒。</span><span style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(58, 58, 58);overflow-wrap: break-word !important;"></span></p></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: inherit;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">还有更多内容</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(123, 12, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">一起来看《规定》全文吧</span></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.5em;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="margin-top: 10px;margin-bottom: 30px;outline: 0px;max-width: 100%;box-sizing: border-box;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 1.5em;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;vertical-align: middle;display: inline-block;line-height: 0;width: 676.323px;height: auto;overflow-wrap: break-word !important;"></section></section><section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;color: rgb(123, 12, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">（滑动查看）</span></section></section><section data-tools="135编辑器" data-id="101146" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-y: auto;height: 219px;width: 677px;display: inline-block;overflow-wrap: break-word !important;"><section style="padding: 1em;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section data-autoskip="1" style="outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;overflow-wrap: break-word !important;"><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;text-indent: 0em;font-family: 黑体, SimHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">第一章　总　则</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第一条</span>　为了规范企业职工基本养老保险（以下简称基本养老保险）关系，维护劳动者依法参加基本养老保险和享受相应待遇的权益，根据《中华人民共和国劳动法》《中华人民共和国社会保险法》《江苏省社会保险费征缴条例》等法律、法规，结合本省实际，制定本规定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二条</span>　省人民政府根据国家规定，坚持全覆盖、保基本、多层次、可持续的方针，坚持公平与效率相结合、权利与义务相对应、保障水平与经济发展水平相适应的基本原则，建立本省基本养老保险制度。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三条</span>　全省基本养老保险实行省级统筹，基金全省统收统支，基金缺口分级负担，政策全省统一制定，基金预算全省统一编制，推动基本养老保险制度健康持续运行。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四条</span>　推进多层次、多支柱养老保险体系建设，鼓励用人单位在依法参加基本养老保险的前提下为职工建立企业年金，支持个人储蓄性养老保险和商业养老保险的发展。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第五条</span>　省人民政府领导全省基本养老保险工作，对确保全省企业离退休人员基本养老金按时足额发放履行主体责任，并定期向省人民代表大会常务委员会报告全省基本养老保险基金收支、管理、投资运营以及监督检查情况。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">设区的市、县（市）人民政府领导本行政区域的基本养老保险工作，组织完成省人民政府下达的目标任务，对确保本地区企业离退休人员基本养老金按时足额发放履行工作责任，并定期向同级人民代表大会常务委员会报告基本养老保险基金收支、管理情况。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第六条</span>　省人民政府人力资源社会保障部门（以下简称省人力资源社会保障部门）主管全省基本养老保险工作；设区的市、县（市）人民政府人力资源社会保障部门主管本行政区域的基本养老保险工作。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">省人民政府财政部门（以下简称省财政部门）负责全省基本养老保险基金的管理和财政监督；设区的市、县（市）人民政府财政部门负责对本行政区域的基本养老保险基金收支情况实施财政监督。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">省税务机关负责全省基本养老保险费征收工作的管理；设区的市、县（市）税务机关负责本行政区域的基本养老保险费征收工作。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">县级以上人民政府审计机关依法加强对基本养老保险基金的审计监督。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">省级社会保险经办机构负责规范和指导全省基本养老保险经办工作，具体经办原行业统筹企业的基本养老保险事务；设区的市、县（市）社会保险经办机构具体经办本行政区域的基本养老保险事务。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">工会应当依法维护职工的合法权益，对企业职工基本养老保险权益有关事项进行监督。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第七条</span>　加强基本养老保险经办服务能力建设，建设全省统一的基本养老保险信息平台，建立人力资源社会保障、财政、税务、公安、民政、司法行政、卫生健康、市场监管、医疗保障、银行等部门和单位信息共享机制，提供高效便捷的基本养老保险经办服务。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-size: 15px;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二章　参保范围和征缴管理</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第八条</span>　本省行政区域下列单位和人员应当参加基本养老保险（以下统称用人单位和参保人员）：</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）各类企业以及与之形成劳动关系的人员；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）民办非企业单位、社会团体、基金会、会计师事务所和律师事务所等组织以及与之形成劳动关系的人员；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）与国家机关、事业单位形成劳动关系的编制外人员；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（四）有雇工的个体工商户以及其雇工；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（五）法律、法规规定以及依照国家和本省其他规定应当参加基本养老保险的其他人员。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">灵活就业人员自愿参加基本养老保险。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第九条</span>　企业和有雇工的个体工商户取得加载统一社会信用代码的营业执照后，由社会保险经办机构根据共享信息同步完成社会保险登记。其他用人单位在注册登记地社会保险经办机构办理社会保险登记。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位在社会保险登记后应当依法及时为其职工向社会保险经办机构办理社会保险登记。社会保险经办机构应当及时将用人单位的登记、变更等信息传递税务机关，税务机关负责建立缴费关系。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">自愿参加基本养老保险的灵活就业人员，到就业登记地社会保险经办机构办理社会保险登记。社会保险经办机构应当及时将灵活就业人员的新增、变更等信息传递税务机关，税务机关负责建立缴费关系。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十条</span>　参保人员（不含灵活就业人员）以其上一年月平均工资收入为缴费工资基数。每年基本养老保险的缴费工资基数上下限，按照上一年全省城镇单位就业人员平均工资的300%和60%确定，并由省人力资源社会保障部门会同省财政部门公布。工资收入超过缴费工资基数上限的，按照缴费工资基数上限确定缴费工资基数；工资收入低于缴费工资基数下限的，按照缴费工资基数下限确定缴费工资基数。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">灵活就业人员可以在省公布的当年缴费工资基数上下限之间选择适当档次的缴费工资基数，具体档次划分由省人力资源社会保障部门会同省税务机关确定并发布。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十一条</span>　用人单位以本单位全部职工缴费工资基数之和作为缴费工资基数，按16%缴费。参保人员（不含灵活就业人员）按照本人缴费工资基数的8%缴费。灵活就业人员按照本人缴费工资基数的20%缴费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位的缴费在税前列支；参保人员的个人缴费按照规定从个人所得税应纳税所得额中扣除。国家另有规定的，按照国家规定执行。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十二条</span>　用人单位向社会保险经办机构申报缴费工资基数，社会保险经办机构负责核定并形成征缴计划，税务机关依据征缴计划征收基本养老保险费，并及时向社会保险经办机构反馈实际缴费情况。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">灵活就业人员进行社会保险登记后，直接向税务机关申报缴费工资基数并按照规定缴费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">税务机关在征缴过程中发现用人单位申报不实的，应当及时将用人单位实际的职工工资收入提供给社会保险经办机构，社会保险经办机构应当重新核定。用人单位应当按照税务机关计算的数额，先行缴纳当月的社会保险费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">国家在基本养老保险费征收职责分工和工作流程方面有调整的，省税务机关应当及时会同省人力资源社会保障部门、省财政部门制定具体办法。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十三条</span>　用人单位应当按时足额缴纳基本养老保险费。职工应当缴纳的基本养老保险费由用人单位代扣代缴。用人单位应当按月将缴纳基本养老保险费的明细情况告知职工本人。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位和参保人员有权向社会保险经办机构查询、核对其基本养老保险的有关情况，社会保险经办机构应当及时提供相应的服务。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十四条</span>　用人单位确因特殊困难暂时无能力缴费的，可以向税务机关申请缓缴，申请缓缴应当提供资产担保或者其他有效缴费担保。税务机关在征求同级人力资源社会保障部门和财政部门意见后，应当作出是否允许缓缴的决定。缓缴期不得超过6个月，缓缴期满后，用人单位应当按照规定足额补缴，缓缴期间不加收滞纳金。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">地方各级人民政府及其部门不得擅自减免基本养老保险费或者降低缴费标准。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十五条</span>　除国家和省规定的应缴未缴情形外，用人单位和参保人员不得补缴基本养老保险费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十六条</span>　用人单位与参保人员建立、解除或者终止劳动关系，应当在30日内到当地社会保险经办机构办理基本养老保险相关手续，社会保险经办机构应当在10日内办结。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位注销时，应当到税务机关结清应当缴纳的基本养老保险费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十七条</span>　破产企业欠缴的基本养老保险费，在破产程序中未获清偿的，由社会保险登记地人力资源社会保障部门、财政部门、税务部门联合认定，经同级人民政府审核，报省人民政府批准后予以核销。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-size: 15px;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三章　个人账户</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十八条</span>　社会保险经办机构应当按照参保人员的社会保障号码，为其建立基本养老保险个人账户（以下简称个人账户），并及时、完整、准确地记载个人权益记录 。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第十九条</span>　参保人员个人账户包括：</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）本规定实施前，参保人员个人账户已有储存额；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）本规定实施后，参保人员个人缴费部分（灵活就业人员为其缴费工资基数的8%）；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）个人账户储存额的历年计息；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（四）按照国家规定应当计入个人账户的其他储存额。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十条</span>　个人账户不得提前支取，每年按照国家公布的个人账户记账利率计息。国家另有规定的，按照国家规定执行。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员间断缴费的，个人账户储存额不间断计息。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">社会保险经办机构应当每年对参保人员个人账户储存额结息一次，并告知参保人员个人账户信息。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十一条</span>　参保人员跨省流动的，按照国家有关规定办理个人账户和基本养老保险关系转移接续手续。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员省内跨地区流动的，按照省有关规定办理个人账户合并和基本养老保险关系变更手续。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十二条</span>　参保人员或者退休人员死亡的，个人账户储存额或者余额依法继承。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员在达到领取基本养老金条件前离境定居的，其个人账户予以保留，达到领取条件时，按照规定享受相应的基本养老保险待遇。其中，丧失中华人民共和国国籍的，可以在其离境时或者离境后书面申请终止基本养老保险关系，社会保险经办机构将个人账户储存额一次性支付给本人。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-size: 15px;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四章　待遇领取和计发</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十三条</span>　参保人员依法参加基本养老保险，达到国家和省规定的退休年龄且缴费年限满国家规定最低缴费年限的，按月领取基本养老金。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">参保人员达到国家和省规定的退休年龄时，缴费年限不满国家规定最低缴费年限的，可以申请延长缴费至满国家规定最低缴费年限或者转入城乡居民基本养老保险，按照规定享受相应待遇，也可以书面申请终止基本养老保险关系，领取个人账户储存额。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十四条</span>　参保人员未达到国家和省规定的退休年龄因病或者非因工致残，经设区的市以上劳动能力鉴定委员会认定为完全丧失劳动能力，缴费年限满国家规定最低缴费年限的，在国家建立病残津贴制度前，应当办理退职手续，按月发给生活费；在国家建立病残津贴制度后，按照规定享受病残津贴。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十五条</span>　参保人员和离退休人员因病或者非因工死亡的，其遗属可以按照规定领取丧葬补助金和抚恤金。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十六条</span>　参保人员（不含灵活就业人员）符合领取基本养老金（生活费）条件时，由用人单位、劳动保障代理机构将其档案以及相关资料提交人力资源社会保障部门申请办理退休（退职）手续，人力资源社会保障部门受理后在10个工作日内作出退休审批决定，特殊情形可以延长10个工作日。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">灵活就业人员符合领取基本养老金（生活费）条件时，可以由本人或者劳动保障代理机构申请办理退休（退职）手续。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十七条</span>　符合本规定第二十三条规定条件的参保人员，从人力资源社会保障部门核定的退休时间次月起，由社会保险经办机构委托银行等机构按月发给基本养老金。基本养老金由基础养老金和个人账户养老金组成：</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）基础养老金以本人退休上一年全省城镇单位就业人员月平均工资和本人指数化月平均缴费工资的平均值为基数，缴费每满1年（不足1年的缴费月数折算为年）发给1%；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）个人账户养老金按照本人个人账户的累计储存额除以国家统一的计发月数确定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">个人账户养老金按照国家规定从其个人账户中支付，个人账户支付完后继续按照原标准从基本养老保险基金中发放。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十八条</span>　建立个人账户前参加工作的参保人员，在本规定实施后退休的，在发放基础养老金和个人账户养老金的基础上，再发放过渡性养老金，过渡性养老金计入基本养老金。过渡性养老金按照参保人员建立个人账户前的缴费年限等因素确定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第二十九条</span>　符合本规定第二十四条规定条件的参保人员，从人力资源社会保障部门核定的退职时间次月起，由社会保险经办机构委托银行等机构按月发给生活费。生活费标准参照基本养老金计发办法确定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十条</span>　根据国家统一部署适时调整基本养老金（生活费）。具体调整方案由省人力资源社会保障部门会同省财政部门制定，经省人民政府同意并报国家人力资源社会保障部、财政部批复后实施。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-size: 15px;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第五章　基金的使用和管理监督</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十一条</span>　基本养老保险基金包括下列来源：</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）用人单位和参保人员缴纳的基本养老保险费；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）基本养老保险基金的利息以及其他增值收入；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）依法收取的滞纳金；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（四）上级补助收入；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（五）国家规定的其他收入和财政补贴。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十二条</span>　基本养老保险基金支付范围包括：</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）本规定第二十三条规定发放的基本养老金和终止基本养老保险关系支付的个人账户储存额；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）本规定第二十四条规定发放的生活费；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）本规定第二十五条规定的丧葬补助金和抚恤金；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（四）本规定第二十二条依法继承的个人账户储存额或者余额和终止基本养老保险关系支付的个人账户储存额；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（五）本规定第三十条规定的调整基本养老金（生活费）；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（六）本规定实施前退休人员的基本养老金和生活费；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（七）上解上级支出；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（八）国家和省规定应当纳入基金支付范围的其他项目。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十三条</span>　全省每月基金征缴收入和其他各项基金收入按照规定程序缴入省财政专户；每月各项支出由省级社会保险经办机构向省财政部门提出用款计划，省财政部门审核后拨付至各地财政专户，各地财政部门按照规定程序拨付当月所需基金支出。各地历年累计结余基金统一归省调度使用并按规定上解至省财政专户。具体办法由省人力资源社会保障部门会同省财政等部门另行制定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十四条</span>　基本养老保险基金应当按照国家和省有关规定管理和运营，并将所得收益并入基金，收益免征税费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十五条</span>　省人民政府按照规定组织划转部分国有资本充实社保基金，并确定承接主体专户管理、运营，增强基本养老保险基金支付能力。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十六条</span>　基本养老保险基金必须专款专用，任何单位和个人不得擅自改变其性质和用途，不得拖欠、截留、挪用或者侵占。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十七条</span>　省人力资源社会保障、财政、审计等部门应当建立健全基本养老保险基金财务、会计、统计和审计等管理和监督制度，健全基金管理风险防控体系，保障基金安全平稳运行。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-size: 15px;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第六章　法律责任</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十八条</span>　用人单位未按照规定缴纳基本养老保险费和代扣代缴的，经责令限期改正拒不改正的，税务机关可以向银行和其他金融机构查询其存款账户，并可以由县级以上税务机关作出划拨基本养老保险费的决定，书面通知其开户银行或者其他金融机构划拨基本养老保险费。用人单位账户余额少于应当缴纳的基本养老保险费的，税务机关可以要求该用人单位提供担保，签订延期缴费协议。用人单位未足额缴纳基本养老保险费且未提供担保的，税务机关可以申请人民法院扣押、查封、拍卖其价值相当于应当缴纳基本养老保险费的财产，以拍卖所得抵缴基本养老保险费。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位未按时足额缴纳基本养老保险费的，由税务机关责令限期缴纳或者补足，并自欠缴之日起，按日加收万分之五的滞纳金。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">用人单位采取转移、隐匿账户等手段妨碍追缴基本养老保险费的，由税务机关作出强制征缴决定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对用人单位的失信行为依法依规实施失信惩戒。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第三十九条</span>　人力资源社会保障部门、财政部门、税务机关、社会保险经办机构以及其工作人员违反本规定，有下列行为之一的，由同级人民政府或者上级机关责令改正，对分管负责人和直接责任人依法给予处分；构成犯罪的，依法追究刑事责任：</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）违反基本养老保险基金管理规定，未将基本养老保险基金及其收益缴入国库或者财政专户；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）隐匿、转移、侵占、挪用基本养老保险基金或者违规投资运营；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）滥用职权、玩忽职守、徇私舞弊造成基本养老保险基金损失；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（四）拖欠支付或者擅自减发、增发基本养老金以及其他有关待遇；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（五）丢失或者篡改缴费记录、享受基本养老保险待遇记录等基本养老保险数据以及违法泄露用人单位和参保人员信息；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（六）擅自减免基本养老保险费或者降低缴费标准；</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（七）违反社会保险法律、法规的其他行为。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四十条</span>　参保人员、退休人员或者其亲属以欺诈、伪造证明材料或者其他手段骗取基本养老保险待遇的，由人力资源社会保障部门责令退回骗取的基本养老保险待遇；拒不退还的，申请人民法院依法强制执行；构成犯罪的，依法追究刑事责任。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对存在以上行为的个人依法依规实施失信惩戒。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四十一条</span>　用人单位或者个人认为人力资源社会保障部门、社会保险费征收机构的行为侵害其合法权益的，可以依法申请行政复议或者提起行政诉讼。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">个人与用人单位发生基本养老保险争议的，可以依法申请调解、仲裁、提起诉讼；用人单位侵害个人基本养老保险权益的，个人可以申请人力资源社会保障部门或者社会保险费征收机构依法处理。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: center;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 0em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-size: 15px;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第七章　附　则</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四十二条</span>　本规定所称的“以上”“满”，包括本数。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">本规定所称灵活就业人员包括无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">本规定所称职工工资的范围、计算方法等，以国家统计部门的劳动统计报表制度规定的口径为准。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">本规定所称城镇单位就业人员平均工资为全口径城镇单位就业人员平均工资，由省统计部门负责确定。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">本规定所称退休人员为已纳入基本养老保险且领取基本养老金或生活费的人员，不含离休人员。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四十三条</span>　企业离休人员的基本养老保险待遇，按照国家和省的规定执行，所需费用由基本养老保险基金支付。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四十四条</span>　基层群众性自治组织及其工作人员，宗教团体、宗教院校、宗教活动场所及其宗教教职人员，参照本规定自愿参加基本养老保险。</span></p><p style="outline: none;max-width: 100%;box-sizing: border-box;text-align: left;vertical-align: inherit;border-width: 0px;border-style: initial;border-color: initial;color: rgb(0, 0, 0);font-size: medium;text-indent: 2em;font-family: 微软雅黑;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: none;max-width: 100%;box-sizing: border-box;border-width: 0px;border-style: initial;border-color: initial;font-family: 黑体, SimHei;overflow-wrap: break-word !important;">第四十五条</span>　本规定自2022年1月1日起施行。2007年8月3日省人民政府常务会议通过的《江苏省企业职工基本养老保险规定》（江苏省人民政府令第36号）同时废止。</span></p></section></section></section></section></section><p style="outline: 0px; max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="letter-spacing: 0.544px; background-color: rgb(255, 255, 255); caret-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 1.5px;font-size: 14px;"><br/></span></span></p><p style="outline: 0px; max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: left; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="letter-spacing: 0.544px; background-color: rgb(255, 255, 255); caret-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 1.5px;font-size: 14px;">内容来</span></span><span style="background-color: rgb(255, 255, 255); caret-color: rgba(0, 0, 0, 0); font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 1.5px; font-size: 14px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">源</span><span style="caret-color: rgba(0, 0, 0, 0); background-color: rgb(255, 255, 255); font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 1.5px; font-size: 14px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">江苏省人民政府</span><br/></p></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section><p></p><link rel="stylesheet" href="http://www.320924.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_jzx" id="wcn_editor_css"/>

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