In Anhui Huangshan, if the social security base is 14,500 yuan, the amount of pension received after retirement cannot be simply determined. It is calculated based on multiple factors, and the main components of pension include basic pension, personal account pension, and in some cases, transitional pension. Here's a breakdown:
- Basic Pension:
- The formula is: Basic Pension = Pension Calculation Base in Huangshan × (1 + Average Contribution Index) ÷ 2 × Contribution Years × 1%.
- The pension calculation base in Huangshan in 2024 is 7,842 yuan/month.
- The average contribution index is the ratio of the actual contribution base to the social average wage over the years. If the contribution base is 14,500 yuan, assuming the social average wage is 7,842 yuan, the contribution index for this year is approximately 14500÷7842≈1.85 (this is just for this year, and the average contribution index is calculated based on the cumulative situation over the years).
- For example, if the contribution years are 30 years, and assuming the average contribution index over the years is 1.5 (a hypothetical value for illustration), then the basic pension = 7842×(1 + 1.5)÷2×30×1% = 2940.75 yuan.
- Personal Account Pension:
- The formula is: Personal Account Pension = Accumulated Amount in the Personal Pension Account ÷ Pension Calculation Months Determined by Retirement Age.
- The pension calculation months are as follows: 195 months for 50 - year - old retirees, 170 months for 55 - year - old retirees, and 139 months for 60 - year - old retirees.
- If the monthly contribution to the personal account is calculated based on the contribution base of 14,500 yuan (assuming the contribution rate is 8% for the personal account part, then the monthly contribution to the personal account is 14500×8% = 1160 yuan). If the contribution period is 30 years (360 months), the accumulated amount in the personal account is approximately 1160×360 = 417600 yuan (excluding interest).
- If retiring at 60 years old, the personal account pension = 417600÷139≈2990 yuan.
- Transitional Pension:
- The formula is: Transitional Pension = Pension Calculation Base of the Current Year × 视同缴费指数 × 视同缴费年限 × Transition Coefficient.
- This part is mainly for those with 视同缴费年限 (such as before the establishment of the personal account system). For example, if there are 10 years of 视同缴费年限，the 视同缴费 index is 1.2 (hypothetical), and the transition coefficient is 1.3% (hypothetical), and the pension calculation base is 7842 yuan, then the transitional pension = 7842×1.2×10×1.3% = 1221.35 yuan.
In general, the total pension = Basic Pension + Personal Account Pension + Transitional Pension. However, it should be noted that the above calculations are only for illustration purposes. In actual situations, factors such as the actual contribution years, accurate contribution index, and specific local policies may all affect the final pension amount. It is recommended to consult the local social security department for accurate calculations based on personal circumstances.
