企业退休职工养老金怎么算
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养老金由基础养老金、个人账户养老金、过渡性养老金、过渡性调节金构成：
（一）基础养老金月标准以当地上年度在岗职工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年发给1%。计算公式为：
基础养老金=（参保人员退休时当地上年度在岗职工月平均工资＋本人指数化月平均缴费工资）÷2×缴费年限×1%
（二）个人账户养老金月标准为个人账户储存额除以计发月数。计算公式为：
个人账户养老金=参保人员退休时个人账户累计储存额÷计发月数
（三）过渡性养老金月标准以本人指数化月平均缴费工资为基数，“统账结合”前的缴费年限每满1年发给1.2%。计算公式为：
过渡性养老金=本人指数化月平均缴费工资×统账结合前的缴费年限×1.2%
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绛旓細浼佷笟鐨勮亴宸ラ浼戝吇鑰侀噾璁＄畻鏂规硶濡備笅涓涓 涓銆佸熀纭鍏昏侀噾=(鍙備繚浜哄憳閫浼戞椂鍏ㄧ渷涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎 宸ヨ祫 +鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫)/2脳缂磋垂骞撮檺脳1% 銆(娉細鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫=鍏ㄧ渷涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎宸ヨ祫脳鏈汉骞冲潎缂磋垂鎸囨暟)銆 浜屻涓汉璐︽埛鍏昏侀噾=涓汉璐︽埛鍌ㄥ瓨棰澝疯鍙戞湀鏁锛50宀佷负195銆55...
绛旓細涓銆佷紒涓氳亴宸ラ浼戝吇鑰侀噾璁＄畻鍏紡鏄庢牱鐨勪紒涓氳亴宸ュ吇鑰侀噾=涓汉璐︽埛鍏昏佷繚闄╅噾+鍩虹鍏昏侀噾锛屼簩鑰呯殑璁＄畻鍏紡涔熸槸涓嶅悓鐨勶紝涓汉璐︽埛鍏昏佷繚闄╅噾璺熸垜浠釜浜虹殑绱缂磋垂棰濆害鐩稿叧锛屾槸鐢ㄤ釜浜鸿处鎴风殑绱鎬婚/璁″彂鏈堟暟鏉ヨ绠楃殑锛屾寜鐓60宀佹潵绠楀氨鏄互139浣滀负璁″彂鏈堟暟鐨勶紱璁＄畻鍩虹鍏昏侀噾鐨勫叕寮忓氨鐩稿姣旇緝澶嶆潅锛岃窡钖祫姘村钩銆...
绛旓細浼佷笟閫浼戝吇鑰侀噾=锛堥浼戝墠骞村钩鍧囧伐璧劽峰綋鍦拌亴宸ュ钩鍧囧伐璧勶級脳鑱屽伐鍦ㄤ紒涓氬伐浣滅殑骞撮檺脳1.0%脳閫浼戝綋骞寸殑鍩虹鍏昏侀噾銆傚叾涓紝閫浼戝墠骞村钩鍧囧伐璧勬槸鎸囪亴宸ュ湪閫浼戝墠鏈鍚12涓湀鐨勫钩鍧囧伐璧勶紝褰撳湴鑱屽伐骞冲潎宸ヨ祫鏄寚褰撳湴涓婂勾搴﹀叏甯傝亴宸ュ钩鍧囧伐璧勶紝鍩虹鍏昏侀噾鏄寚鍥藉瑙勫畾鐨勬爣鍑嗗吇鑰侀噾銆備簩銆佷紒涓氶浼戝彲浠ラ鍙栧灏戝吇鑰侀噾鏍规嵁涓...
绛旓細璁＄畻鍏紡涓猴細鍩虹鍏昏侀噾=(鍙備繚浜哄憳閫浼戞椂褰撳湴涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎宸ヨ祫+鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫)梅2脳缂磋垂骞撮檺脳1 2銆佷釜浜鸿处鎴峰吇鑰侀噾鏈堟爣鍑嗕负涓汉璐︽埛鍌ㄥ瓨棰濋櫎浠ヨ鍙戞湀鏁銆傝绠楀叕寮忎负锛氫釜浜鸿处鎴峰吇鑰侀噾=鍙備繚浜哄憳閫浼戞椂涓汉璐︽埛绱鍌ㄥ瓨棰澝疯鍙戞湀鏁 3銆佽繃娓℃у吇鑰侀噾鏈堟爣鍑嗕互鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫涓...
绛旓細鍏昏侀噾=鍩虹鍏昏侀噾+涓汉璐︽埛鍏昏侀噾+杩囨浮鎬у吇鑰侀噾 1996骞1鏈1鏃ヤ互鍚庡弬鍔犲伐浣滅殑鍙備繚浜猴紝閫浼戞椂鍏昏侀噾璁＄畻鏂瑰紡濡備笅锛氬吇鑰侀噾=鍩虹鍏昏侀噾+涓汉璐︽埛鍏昏侀噾 1銆鍩虹鍏昏侀噾=褰撳湴涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎宸ヨ祫锛1+鏈汉骞冲潎缂磋垂鎸囨暟锛壝2脳缂磋垂骞撮檺脳1 寮忎腑锛鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫=褰撳湴涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎宸ヨ祫脳...
绛旓細涓銆佷紒涓氶浼戝吇鑰侀噾璁＄畻鍏紡鏄粈涔堟瘡鏈堥鍙栫殑鍏昏侀噾鎬婚锛濆熀纭鍏昏侀噾锛嬩釜浜鸿处鎴峰吇鑰侀噾銆1銆佸熀纭鍏昏侀噾锛氬熀纭鍏昏侀噾鐨勫熀鏈绠楁柟娉曚负锛(涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎宸ヨ祫+鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫)2缂磋垂骞撮檺1%銆傜粡娴庢按骞冲彂灞曡秺濂界殑鍦版柟锛屽叾瀵瑰簲鐨勫熀纭鍏昏侀噾渚夸細鏇撮珮涓浜涖2銆佷釜浜鸿处鎴峰吇鑰侀噾锛氫釜浜哄吇鑰佷繚闄╄处鎴蜂綑棰/...
绛旓細娉曞緥鍒嗘瀽锛氫紒涓氳亴宸ラ浼戦噾璁＄畻鍏紡锛1銆鍩虹鍏昏侀噾閫浼戞椂涓婂勾搴﹀叏鐪佸湪宀楄亴宸ユ湀骞冲潎宸ヨ祫+鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫)梅2x缂磋垂骞撮檺x1%锛涙寚鏁板寲鏈堝钩鍧囧伐璧勫潎缂磋垂鎸囨暟脳閫浼戞椂缁熺鍦板尯涓婂勾搴﹁亴宸ユ湀骞冲潎宸ヨ祫锛涘钩鍧囩即璐规寚鏁板勾搴︾即璐规寚鏁/缂磋垂骞撮檺锛涚即璐瑰伐璧勬寚鏁板勾缂磋垂宸ヨ祫/缁熺鍦板尯涓婂勾搴﹁亴宸ユ湀骞冲潎宸ヨ祫銆2銆佷釜浜鸿处鎴...
绛旓細浼佷笟鑱屽伐閫浼戝吇鑰侀噾涓昏鏄敱鍩虹鍏昏侀噾鍜屼釜浜鸿处鎴峰吇鑰侀噾缁勬垚鐨勶紝鍏朵腑鍩虹鍏昏侀噾=锛堜笂涓勾搴︽墍鍦ㄥ湴鍖哄湪宀楄亴宸ョ殑骞冲潎宸ヨ祫+鏈汉鍦ㄦ寚鏁板寲鏈堢殑骞冲潎缂磋垂宸ヨ祫锛壝2脳璇ュ弬淇濅汉缂寸撼鍏昏侀噾鐨勫勾闄惷1%锛岃屼釜浜鸿处鎴峰吇鑰侀噾=涓汉璐︽埛瀛樺偍鐨勮祫閲懨疯鍙戞湀鏁帮紙鎴戝浗50宀侀浼戠殑鍙備繚浜鸿鍙戞湀鏁颁负195,55宀侀浼戠殑鍙備繚浜鸿鍙戞湀...
绛旓細璁＄畻鍏紡涓猴細鍩虹鍏昏侀噾=鍙備繚浜哄憳閫浼戞椂褰撳湴涓婂勾搴﹀湪宀楄亴宸ユ湀骞冲潎宸ヨ祫脳锛1+鏈汉鏈堝钩鍧囩即璐瑰伐璧勬寚鏁帮級梅2脳缂磋垂骞撮檺脳1%锛2銆佷釜浜鸿处鎴峰吇鑰侀噾鏈堟爣鍑嗕负涓汉璐︽埛鍌ㄥ瓨棰濋櫎浠ヨ鍙戞湀鏁銆傝绠楀叕寮忎负锛氫釜浜鸿处鎴峰吇鑰侀噾=鍙備繚浜哄憳閫浼戞椂涓汉璐︽埛绱鍌ㄥ瓨棰澝疯鍙戞湀鏁般傚吇鑰佷繚闄╄兘棰嗗灏戦挶1銆佹寜鐓ц瀹氾紝鍩虹鍏昏侀噾鐢...
绛旓細浼佷笟閫浼戦噾涓鑸槸鎸囧吇鑰侀噾锛屽吇鑰侀噾涓昏鐢鍩虹鍏昏侀噾銆佷釜浜鸿处鎴峰吇鑰侀噾銆佽繃娓℃у吇鑰侀噾銆佽繃娓℃ц皟鑺傞噾缁勬垚锛屽垎鍒绠楄繖鍑犱釜灏卞彲浠ヤ簡銆傚熀纭鍏昏侀噾鏈堟爣鍑嗭紝浠ュ綋鍦颁笂骞村害鍦ㄥ矖鑱屽伐鏈堝钩鍧囧伐璧勶紝鍜鏈汉鎸囨暟鍖栨湀骞冲潎缂磋垂宸ヨ祫鐨勫钩鍧囧间负鍩烘暟锛岀即璐规瘡婊1骞村彂缁1%銆傘婄ぞ浼氫繚闄╂硶銆嬬鍗佷簲鏉″熀鏈吇鑰侀噾鐢辩粺绛瑰吇鑰侀噾鍜屼釜浜...
