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各设区市劳动和社会保障局:为进一步规范企业参保职工基本养老保险个人账户的记账办法,现就有关问题通知如下:一、原由未参加机关事业单位养老保险的机关事业单位转入企业或从军队转业、复员、退伍转到企业工作的已参保职工,凡于1995年底之前参加工作的,社会劳动保险经办机构(以下简称“社保机构)应从1996年1月起,以其离开机关事业单位或部队时本省(不含厦门)上一年度职工月平均工资的11%为其补建个人账户,并从离开机关事业单位或部队的当年开始计息。1996年1月1
The Labor and Social Security Bureaus of Districts and Municipalities: In order to further regulate the accounting methods for the individual accounts of the basic old-age insurance for employees insured by enterprises, the following are hereby promulgated on the relevant issues as follows: 1. The organs and institutions that did not participate in the endowment insurance of organs and institutions, If the employees participating in the work of relocating, demobilizing or retiring from the army to the enterprise have joined the work before the end of 1995, the social labor insurance agency (hereinafter referred to as the ”social insurance agency") shall, starting from January 1996, When leaving the organs, institutions or units, 11% of the average monthly salary of the employees in the previous year (excluding Xiamen) of the previous year supplemented their personal accounts and started to pay interest when they left their organs, institutions or units.