明确养老保险关系转移接续处理原则

Core Points - The Guangdong Provincial Human Resources and Social Security Department and the Provincial Finance Department have revised and issued a notification regarding the transfer and continuation of pension insurance relationships for public institutions and enterprises [1] - The notification is divided into three main parts: the transfer of pension insurance for personnel moving between public institutions and enterprises after October 1, 2014; the handling of pension insurance for restructured units after the same date; and other regulations [1] Group 1 - For personnel moving between public institutions and enterprises after October 1, 2014, the basic principle is that the cumulative calculation of basic pension insurance payment years (including deemed payment years) will be applied when transferring between public institutions and enterprise pension insurance [1] - For personnel entering public institutions after October 1, 2014, the deemed payment years recognized in their enterprise employee basic pension insurance can be used as a basis for calculating pension benefits in public institutions [2] - The deemed payment index will be determined according to relevant regulations of public institution pension insurance [2] Group 2 - For personnel leaving public institutions after October 1, 2014, those applying for enterprise basic pension can have their deemed payment years in public institutions recognized by social insurance agencies, which can then be used to calculate enterprise employee basic pension [2]