4050 Policy-based Early Retirement Jobs: According to the Interim Measures of the State Council on Retirement and Resignation of Workers (Guo Fa [1978] 104), workers or grass-roots cadres in enterprises and institutions owned by the whole people, party and government organs and mass organizations are engaged in underground, high altitude, high temperature, particularly heavy manual labor or other jobs harmful to health.

Second, 4,050 early retirement jobs.

Since 1978, the former State Administration of Labor has been responsible for the examination and approval of early retirement posts nationwide according to the requirements of document Guo Fa [1978] 104. 1985, the former Ministry of Labor and Human Resources issued the Notice on Approval of Early Retirement Posts by Various Competent Departments (Old Ren Hu [1985] No.6), which changed the early retirement posts to the relevant competent departments in the State Council and sent them to the Ministry of Labor and Human Resources for filing.

1993, the former Ministry of Labor issued the Notice on Strengthening the Examination and Approval of Early Retirement Posts (No.issued by the Ministry of Labor [1993] 120), stipulating that all relevant departments in the State Council will stop examining and approving new early retirement posts as of June 3rd. Early retirement posts shall be audited by the competent department of the State Council and reported to the Ministry of Labor for approval. The Ministry of Labor will clean up and adjust the types of early retirement approved by relevant departments according to the actual situation.

1999, the Ministry of Labor and Social Security issued the Notice on Stopping and Correcting Problems Related to Handling Early Retirement of Enterprise Employees in Violation of State Regulations (Lao She Fa [1999] No.8), stipulating that those who engage in high-altitude and particularly heavy manual labor must work in this type of work for 10 years, and those who engage in underground and high-temperature operations must work in this type of work. The notice of engaging in the 4050 policy also stipulates that special types of work approved by the former Ministry of Labor and relevant industry authorities need to be cleaned up and adjusted with the progress of science and technology and the improvement of working conditions.

The new catalogue of special types of work shall be announced by the Ministry of Labor and Social Security in conjunction with the relevant departments after cleaning up and auditing, and shall be temporarily implemented according to the original catalogue of special types of work before publication. One-time Subsidy 201110 Since October, China has imposed personal income tax on one-time subsidy income obtained by individuals who retire early. State Taxation Administration of The People's Republic of China has issued "Announcement on Individual Income Tax in subsidy income on Early Retirement".

Third, the calculation method of individual income tax

According to the 4050 policy announcement, according to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, in the future, government agencies, enterprises and institutions will pay a one-time subsidy to early retirees in accordance with unified standards for individuals who have not reached the statutory retirement age and formally gone through early retirement procedures. Not tax-free retirement wage income, personal income tax should be levied according to the "income from wages and salaries" project.

Specifically, the one-time subsidy income obtained by an individual due to early retirement procedures is calculated according to the monthly average share from the early retirement procedures to the legal retirement age. The tax calculation formula is: tax payable = {[(one-time subsidy income, actual months from legal retirement age)-expense deduction standard ]× applicable tax rate-quick deduction }× actual months from legal retirement age.

The latest policy of social security subsidy for 4050 personnel

(a) the subsidy object is temporarily not adjusted.

Including the following objects: laid-off workers from state-owned enterprises, those who need to be resettled after the closure and bankruptcy of state-owned enterprises, laid-off workers from urban collective enterprises, and unemployed people from "low-income families" and "zero-employment families" in cities and towns.

(2) Policy adjustment

1. Cancel the approval time limit.

The original social insurance subsidy and post subsidy policy stipulated that the time limit for the examination of laid-off workers in cities and towns meeting the "4050" age condition was the end of 2007.

The new policy cancels the time limit for age review, and eligible objects can reach the age of "4050" at any time and apply for subsidy policy at any time.

2. Extend the period of subsidy enjoyment.

The original social insurance subsidy policy stipulated that the maximum period of social insurance subsidy should not exceed 3 years; The new policy extends the period of subsidy enjoyment: First, for flexible employees who have not achieved stable employment after the expiration of social insurance subsidies in 2009, the subsidy period will be extended at one time, with the longest not exceeding 1 year. This article is a temporary increase in preferential policies due to the financial crisis. For example, it expires in June 2009, and the enjoyment time is extended to June 20 10. Second, from the date of document No.5 [2008] issued by the State Council (that is, February 3, 2008), the period of social insurance subsidies will be extended to retirement from 2009 for those who have employment difficulties and are less than five years away from the statutory retirement age. There are 20% meanings here: First, those who expire before February 3, 2008 will no longer enjoy subsidies even if they are less than five years away from the legal retirement age; Second, if it expires after February 3, 2008 and is less than five years away from the statutory retirement age, the social insurance subsidy will be subsidized from 2009. For example, if someone expires in June 2008 and meets the requirements, we will not make up for the remaining months of 2008, but start subsidizing again in 2009.

(3) Two problems

1. How to identify people who are less than 5 years away from the statutory retirement age: For flexible employees, I submit their files to the Social Security Institute, which will report them to the Social Security Bureau for identification; If it is absorbed by the employer, the employer will submit the qualified personnel files to the Social Security Bureau for identification.

2, the new personnel to declare the subsidy date:

For the newly added employees due to the cancellation of the approval time limit, such as "4050" in 2008 and 2009, please inform these employees to report to the social security office on June 5438+ 10 next year. (Because these people can enjoy a total of three years, it is suggested that the Social Security Institute advise them to declare subsidies only in the second half of 2009, and not to make up for the first half of 2009; Of course, if they strongly demand to make up for the first half of 2009, we can accept it)

If your file is stored in Xi Employment Service Center, and you are a "4050" person with employment difficulties, you can apply for social security subsidies according to relevant regulations. When handling social security subsidies, you must first know your file number and handle it within the specified time to avoid going astray.

The first application requires seven kinds of information.

(1) application form for social security subsidy for flexible employees (original in duplicate);

(2)Xi 4050 flexible employment certificate (original 1 copy, copy 1 copy);

(3) The original (for future reference) and photocopy of the applicant's household registration book (the photocopy of the household registration book includes the first page of the household registration book and the page where the applicant is located, in duplicate);

(4) The original (for future reference) and photocopy of the applicant's second-generation ID card (in triplicate).

(5) Original and photocopy of 20 12 social insurance (endowment insurance and medical insurance) payment bill, of which 2012 prepaid bill provided by medical insurance personnel (in duplicate);

(6) A copy of the applicant's file keeping contract (in duplicate); (7) The original (for future reference) and photocopy of the Shaanxi Employment and Unemployment Registration Certificate (the photocopy includes the first two pages and one page in the unemployment registration column, in duplicate).

Non-first-time applicants should provide (1), (2), (4) and (5) in addition to the above information.

(7) If you retire in 2012 years and it is less than 5 years before the statutory retirement age when you apply for the first time, you should provide the original retirement certificate (for future reference) and a copy of the retirement certificate (in duplicate) in addition to the required information.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.