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按照《国务院关于建立统一的企业职工基本养老保险制度的决定》(国发[1997]26号)的规定,为把企业缴纳基本养老保险费的比例(以下简称费率)控制在一定的水平,切实减轻企业负担.促进企业深化改革,保证养老保险统一制度的顺利实施,特制定本办法。 一、企业基本养老保险已实行统一费率的省、自治区、直辖市,因离退休人员较多,养老保险负担过重,现行企业费率确需超过工资总额20％的,需报
In accordance with the “Decision of the State Council on Establishing a Unified System of Basic Endowment Insurance for Enterprise Employees” (Guo Fa [1997] No. 26), in order to control the proportion of enterprises paying basic old-age insurance premiums (hereinafter referred to as rates) to a certain level, Effectively reduce the burden on enterprises to promote enterprises to deepen reform to ensure the smooth implementation of a unified system of pension insurance, specially formulated this approach. First, the basic pension insurance companies have implemented a unified rate of provinces, autonomous regions and municipalities directly under the Central Government, due to more retired staff, pension insurance overburdened, the current corporate rates do need to exceed 20% of the total wage, to be reported