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Early retirement refers to the act of retiring an employee before he or she reaches the age or period of service stipulated by the state or the company. Early retirement is often proposed by companies to improve the efficiency of their operations. This is the management that many enterprises take to revitalize themselves when facing the fierce competition in the market
Employee outflow
Is a very popular method.
In June 2024, the Ministry of Human Resources and Social Security once again reiterated that it will resolutely stop and correct illegal early retirement practices.
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- Chinese name
- Early retirement
- causation
- Staff reasons, etc
- Shadow resonance
- intensified Social insurance fund Contradiction between income and expenditure
- Letter mark
- Guo Fa [1978]104
- definition
- When the employee does not reach the age or service period stipulated by the state or the enterprise retire Behavior of...
- ocular
- Early retirement is often proposed by companies to improve the efficiency of their operations
Through the investigation, it is understood that there are mainly the following reasons:
1. Staff reasons.
For the consideration of their own interests, the employees are not satisfied with the enterprises with poor benefits
Arrears of wages
Might as well take refuge
Social insurance
The big tree can survive drought or flood. If you have a skill, you have a stable retirement
pension
Income, and then be hired by other enterprises.
2, enterprises by the economy
interest-driven
Caused by. Many enterprises, especially large and medium-sized state-owned enterprises, have a heavy burden on personnel and do everything possible
Ground auger
An early retirement loophole. After the early retirement of employees, the wage expenses were reduced and reduced
Insurance benefit cost
The reduction of staff has become one of the important means for them to increase efficiency.
Early retirement
4, the current policy is not perfect.
Despite repeated requests from the state, the Ministry of Labor and Security has repeatedly cleaned up and adjusted the "early retirement types" of various departments, but so far there has not been a national unified and authoritative relevant
Specific policy
Or regulations, and the current policies are not strict enough, the operation is not strong, resulting in labor security departments to implement the difficulties.
According to the Interim Measures for the Retirement and Retirement of Workers issued by The State Council in June 1978 and the Interim Measures for the Placement of Elderly, Infirm, Sick and Disabled Cadres (Guofa [1978] No. 104), retirement can be handled in the following circumstances:
(1) Male employees have reached the age of 60, female cadres have reached the age of 55, female workers have reached the age of 50, and their continuous service or working life has reached 10 years.
(2) Workers engaged in underground, high altitude, high temperature, heavy physical labor and other types of work harmful to health, male 55 years old, female 45 years old, continuous service or service of 10 years.
(3) The male has reached the age of 50, the female has reached the age of 45, and the continuous service or working life has reached 10 years, which shall be certified by the hospital
Labor appraisal committee
Confirm,
Completely incapacitated
The staff.
(4) Disabled due to work, certified by the hospital (the worker and confirmed by the labor appraisal committee) completely lost the ability to work. According to the
Industrial injury insurance Act
(effective as of January 1, 2004), the employee due to work disability is identified as a level 1 to level 4 disability, retention
Labor relations
Quit work and enjoy it on a monthly basis
Disability allowance
; After the injured workers reach the retirement age and go through the retirement procedures, the disability allowance will be stopped and they will enjoy the basic old-age insurance treatment. basic
Pension benefits
Less than disability benefits, by
Industrial injury insurance fund
Make up the difference.
"
Interim Measures of The State Council concerning the retirement and resignation of workers
(Guofa [1978] No. 104) stipulates,
Enterprises owned by the whole people
, public institutions and party and government organs,
Mass organization
The workers or grass-roots cadres, engaged in underground, high altitude, high temperature, especially heavy
Manual labor
Or any other work harmful to health, where the male has reached the age of 55 and the female has reached the age of 45,
Continuous service
Those who have completed 10 years should retire.
Since 1978, the former State Labor Administration has been responsible for the examination and approval of early retirement jobs in accordance with document No. 104 issued by the State [1978]. In 1985, the former Ministry of Labor and Human Resources issued the Notice on Changing the Types of Jobs for Early Retirement to be examined and approved by various competent departments (Labor Protection [1985] No. 6), which changed the types of jobs for early retirement to be examined and approved by relevant competent departments of The State Council and sent to the Ministry of Labor and Human Resources for the record. In 1993, the former Ministry of Labor issued the Notice on Strengthening the Examination and Approval of Early Retirement Jobs (Ministry of Labor [1993] No. 120), which stipulated that from July 3, 1993, the relevant competent departments of The State Council stopped the examination and approval of new early retirement jobs. The State Council shall be in charge of early retirement jobs
Department audit
After that, it shall be submitted to the Ministry of Labor for examination and approval. The Ministry of Labor will, according to the actual situation, clean up and adjust the types of early retirement jobs that have been approved by the relevant departments.
In 1999, the Ministry of Labour and Security issued the"
Notice on Stopping and Correcting Problems related to Handling Early Retirement of Enterprise Employees in Violation of State Regulations
(Ministry of Labor and Social Security issued No. [1999]8), which stipulates that those engaged in high-altitude and particularly heavy physical labor must work in the type of work for a cumulative period of 10 years, those engaged in underground and high-temperature work must work in the type of work for a cumulative period of 9 years, and those engaged in other harmful work must work in the type of work for a cumulative period of 8 years. The "Notice" also stipulates that the former Ministry of Labor and relevant industry authorities approved
Special type of work
with
Scientific and technological progress
and
Working conditions
The improvement needs to be cleaned up and adjusted. The new list of special types of work shall be promulgated by the Ministry of Labor and Security in conjunction with relevant departments after examination and approval, and shall be temporarily implemented in accordance with the original list of special types of work before publication.
Working life of 20 years and interval
Mandatory retirement age
Less than 5 years (including 5 years), or more than 30 years of service
Establishment personnel
I voluntarily apply for early retirement upon approval. Early retirement shall still be approved according to the standard of the original public institution
pension
.
Male over 50 years old, female over 45 years old or
Length of service
Personnel with more than 25 years of service may leave their posts in advance if they are willing and approved by the organization. Within the statutory retirement age, at the time of departure
Basic pay
,
File wage
Enjoy the capital increase treatment of incumbents, and calculate the length of service together with the statutory retirement age
Retirement pay
Go through the retirement procedures in the original unit.
Medical insurance
Enjoy the treatment of the original unit,
Housing accumulation fund
At the time of departure
Standard wage
Make a payment on the basis.
Where the working life has reached 30 years; Or male over 53 years of age, female over 48 years of age (female workers 45 years of age) and at least 20 years of working life, upon their application, according to the authority of personnel management to report to the municipal departments for approval, allowed to retire early.
Employee disability due to illness or non-work-related
Completely incapacitated
Unified by the prefectural level
Labor security
Hospitals at or above the county level designated by the department shall be responsible
Medical diagnosis
And issue a certificate. Certificates issued by other than designated hospitals are invalid. prefecture-level
Labor appraisal committee
Responsible for regularly reviewing the diagnosis certificate issued by the designated hospital
Identification conclusion
. An employee completely loses the ability to work due to illness or non-work-related disability
Identification standard
, temporarily press
Identification of the degree of disability caused by work-related injuries and occupational diseases
"(
GB/T
16180-1996) (Level 1 to 4).
Since January 2011, China has made a one-time advance retirement for individuals
Subsidy income
According to"
Income from wages and salaries
Item collection
Individual income tax
. The State Administration of Taxation has released the "Announcement on the issue of Individual income tax on subsidized income obtained by individuals in early retirement".
The announcement said that according to the
Individual Income Tax Law of the People's Republic of China
"And the provisions of its implementing regulations, the future organs,
Enterprises and public institutions
underreach
Mandatory retirement age
Individuals who formally handle early retirement procedures shall pay a one-time subsidy to early retirement staff in accordance with the unified standard, which does not belong to tax-free retirement
Wage income
Individual income tax shall be levied according to the item "income from wages and salaries".
Specifically, the one-time subsidy income obtained by individuals due to early retirement procedures should be calculated according to the average share of the month between the early retirement procedures and the statutory retirement age. its
Tax formula
For,
Tax payable
={(lump sum allowance income ÷ actual number of months from early retirement to statutory retirement age) -
Expense deduction
Standard] × Applicable tax rate -
Calculate the deductions quickly
}× The actual number of months prior to the statutory retirement age.
Pilot reforms have not stalled
Q: The national level has made repeated efforts in recent years
Reform of public institutions
However, it is understood that the pilot began in 2008
Endowment insurance for public institutions
The reform of the pilot area is not detailed
Implementation plan
It is currently at a standstill. What do you think about that?
Wu Jiang: This is not a question of whether there is a detailed plan. It can be said that the reform of public institution pension insurance involves the whole society and civil servants, and the situation is complicated. The outstanding problem at present is that public institutions do not provide the best for taxpayers
Service product
. Therefore, the reform of public institutions must be changed. The reform, launched in 2008 and piloted in five cities across the country, is still in the pilot phase, and The State Council is determined to carry out the reform on a pilot basis. The current situation is that the public institutions must be personnel
Management system construction
Put it in front to do, to achieve the public institution
Appointment system
,
Merit pay
and
Position management
To promote reform.
Q: What is the complexity you mentioned?
Wu Jiang: The first is the problem of the classification of public institutions. If the classification is not clear, it is difficult to determine which public institutions are to strengthen their public welfare and which are to be reformed to the society. Without a clear classification, the reform cannot be carried out.
In addition, the complexity of the reform of public institutions is also reflected in the existence of a large number of private public institutions in China, such as private public welfare units,
Public service
Institutions, private education, medical and other public institutions, some of which are not for profit to provide public services, such public institutions after a clear classification, also need to get the same policy support as public units.
Civil service reform is also necessary
Q: Many people think that it is unfair to reform the public sector in a big way while the civil service reform is not taking place.
Wu Jiang: Indeed, many of us now compare ourselves with civil servants. In fact, objectively speaking, civil servants are an application
Administrative means
It is difficult for us to evaluate the performance of individual civil servants. Of course, in the long run, civil servants will also have to break"
Secure rice bowl
", also to be introduced
Competition mechanism
In the future, there will be a considerable number of civil servants to achieve the appointment system, this path is also inevitable.
There is an urgent need to introduce competition
Q: You just mentioned some disadvantages of public institutions. Now, we are pushing forward the reform
breakthrough
What is it?
Wu Jiang: These outstanding problems in public institutions are fundamentally caused by the lack of competition mechanism in public institutions for a long time. Therefore, there is an urgent need to introduce competition mechanism. This is the implementation of performance pay within public institutions,
Performance appraisal
The reason for the mechanism, through the quality of the services and products you provide to the taxpayer, to assess your title, so that both sides have a constraint, the result will be different, so performance is very important in the public institution.
Further speaking, the "iron rice bowl" of public institutions must be removed! You can not take the "iron rice bowl", who will give this rice bowl, you need taxpayers and ordinary people to give it, everyone recognizes you, you have a rice bowl, you have a good job if you serve well, otherwise there is no good rice bowl or lose the rice bowl.
However, it needs to be understood that this kind of competition mechanism improves the performance of the common people
Public service quality
The way is not to "dump the burden". In designing the path of reform, we should not be simplistic, nor should we push all of them into society, so that they can support themselves, nor should we return to the civil service. Instead, we should take a middle path that enables them to provide public services well and motivate them at the same time.
Early retirement is not necessary
Q: Beijing's current planning for the reform of public institutions is still limited to the scope of national system design, as if there is no refinement and breakthrough.
What do you think
Beijing's moves in this regard?
Wu Jiang: The pace is different, the main guiding ideology is set by the central government, but some places walk faster, some walk slower. However, some contents are firm and some paths must be taken sooner or later in the long run. For example, the next operation path may be that pension, industrial injury, and medical care should be socialized, and the staff of public institutions should be treated in the way of "new people have new ways, people have middle ways, and the old people have old ways," and the country has different system design arrangements.
Q: What you just mentioned
Socialization for the aged
Early retirement has occurred in some pilot areas, hindering the reform to a certain extent, right?
Wu Jiang: Our reform is to form a unified society
Endowment insurance
Mechanism, in the process of reform, if you want the country to all down is unrealistic. But it does have some panic psychology, afraid that after the policy changes, their retirement income will be affected. Return is not refundable, first of all to see whether it is in line with national regulations, in fact
State system
There is no hole in the design, the design of different groups of people is different, for this part of the people with conditional retirement, the state will consider compensation for them, in other words, the treatment will not be reduced, so you also need to have confidence in the system design, there is no need to retire early.
Of our country
Civil service retirement system
since
National civil service system
An important part of that, too
Social security system
An important part of, is our country
Personnel management
In the work of "in", "pipe", "out" in the three links of an indispensable important link. It includes
Retirement condition
Retirement treatment, retirement settlement, post-retirement management and other important content. Establishment and implementation
National civil service retirement system
It is of great practical significance and strategic significance to realize the prosperity of the national cause, build on the past and future, and maintain long-term peace and stability.
Early retirement of civil servants
Early retirement means that before reaching the general retirement age and meeting the prescribed conditions for early retirement, civil servants can voluntarily apply for quitting their jobs and enjoy retirement benefits.
Member of the public unit
On the basis of
Civil servant
The conditions for early retirement of the staff of the "participation in public service" units stipulate that: State civil servants and staff members of administrative institutions who meet one of the following conditions may retire early upon their application and approval by the appointment and removal organ: those who have worked for 30 years; The retirement age prescribed by the state is less than 5 years, and the service life has reached 20 years
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.
Public institution
"
Civil servant law
Article 88 of Chapter 14 stipulates that "if the working life has reached 30 years, I may voluntarily apply for early retirement upon approval of the appointment and removal authority", which is not applicable to public institutions.
Join the public institution
Except) staff
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.
According to the provisions of China's civil servant law, the conditions for early retirement of civil servants are:
First, those who have worked for more than 30 years. This means that a civil servant has worked in a state organ for a total of at least 30 years from the first year of his/her employment to the year of his/her retirement.
Second, less than five years from the retirement age stipulated by the state, and the service life of more than 20 years. According to relevant regulations, male civil servants who are generally over 55 years old and have worked in the government for at least 20 years can retire early. Female civil servants, generally over the age of 50 and with at least 20 years of service, can retire early.
Third, in accordance with the provisions of the state can retire early in other circumstances. This situation generally refers to the special position of civil servants, because of its special position
Working condition
In order to protect his health, the state allowed him to retire early. For example, engaging in nuclear testing,
Field work
and
Working process
Will be involved in
Toxic and harmful substances
The civil servants can follow the regulations. Retire early. This is conducive to protecting the health of such civil servants.
(1) Civil servants shall enjoy the benefits prescribed by the State after retirement
Civil service retirement
The treatment of civil servants refers to the rights that civil servants should enjoy in accordance with the law after retirement, mainly referring to the economic treatment, that is, the retirees should enjoy
Retirement allowance
And other
Living welfare
Subsidy. Pension is the main economic benefits enjoyed by civil servants after retirement.
Article 77 (1) of the Civil Service Law of China stipulates: "The state is established
Civil servant insurance system
To ensure that civil servants receive assistance and compensation in the event of retirement, illness, work-related injury, childbirth, unemployment, etc." Article 79 states: "Salaries, benefits, insurance, pensions, and funds needed for recruitment, training, incentives, and dismissal of civil servants shall be included.
Financial budget
And guarantee it." According to the civil servant law of our country, the retirement treatment of civil servants is for civil servants
Welfare insurance
The right. At the same time, the retirement requirements of civil servants are funded by
State finance
Guarantee it. When the State formulates its budget, it shall include in it the funds required for the retirement benefits of civil servants. Retirement benefits for civil servants
Budget fund
Funds shall be earmarked for special purposes and shall not be misappropriated.
Ii. Post-retirement activities of civil servants
After retirement, civil servants can give full play to their personal expertise and participate
Social development
Continue to make due contributions to the society and the country, fully mobilize the enthusiasm of many elderly civil servants and other positive factors in various aspects, can be for our country's reform, opening up and development
Socialist modernization
Cause to provide strength support.
It should be pointed out that the life of civil servants after retirement should comply with the law, especially the provisions of the civil service Law. The first paragraph of Article 102 of the Civil Service Law stipulates:"
Resignation of a civil servant
In case of retirement, the former leading member of the civil service shall not be employed by any enterprise or other enterprise directly related to the original business within three years of leaving office, and other civil servants shall not be employed within two years of leaving office
For-profit organization
He shall not engage in profit-making activities directly related to his original work."
In June 2024, the Ministry of Human Resources and Social Security once again reiterated that it will resolutely stop and correct illegal early retirement practices. According to the relevant circular of 1999, all regions, departments, enterprises and employees of the state on the retirement age and conditions of enterprise employees must earnestly implement, may not be arbitrarily lowered, and is strictly prohibited to expand the scope of application. Any enterprise that violates the provisions of the State to handle early retirement or retirement shall be investigated for the responsibility of the relevant leaders and parties concerned, and the employees who have handled early retirement or retirement shall be cleared and returned to the enterprise.
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