事关企业职工基本养老保险！明年1月1日起开始施行
<div class="wx_rich_media_content" id="jsWxContainer"><p style='-webkit-tap-highlight-color: transparent; outline: 0px; font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.578px; caret-color: rgba(0, 0, 0, 0); text-align: center; visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.578px; caret-color: rgba(0, 0, 0, 0); visibility: visible;'><br></p><p><br></p><section style='-webkit-tap-highlight-color: transparent; margin-top: 10px; outline: 0px; visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;display: flex;width: 676.998px;flex-flow: column;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;z-index: 1;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent; margin-bottom: -10px; outline: 0px; justify-content: flex-start; display: flex; flex-flow: row; transform: translate3d(12px, 0px, 0px); visibility: visible;'><section style='-webkit-tap-highlight-color: transparent; padding-right: 17px; outline: 0px; display: inline-block; width: auto; vertical-align: top; align-self: flex-start; flex: 0 0 auto; min-width: 5%; height: auto; visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;transform-style: preserve-3d;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;transform-style: preserve-3d;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;padding-left: 6px;outline: 0px;display: inline-block;vertical-align: middle;width: auto;align-self: center;flex: 0 0 auto;min-width: 5%;height: auto;transform-style: preserve-3d;perspective: 50px;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;transform: rotateY(25deg);transform-origin: center center;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;padding-right: 9px;padding-left: 5px;outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;border-radius: 6px;overflow: hidden;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;text-align: justify;color: rgb(255, 255, 255);font-size: 11px;visibility: visible;'><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><br data-filtered="filtered" style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p></section></section></section></section></section><section style='-webkit-tap-highlight-color: transparent;padding-left: 4px;outline: 0px;display: inline-block;vertical-align: middle;width: auto;align-self: center;min-width: 5%;flex: 0 0 auto;height: auto;visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;text-align: justify;font-size: 18px;color: rgb(16, 28, 92);visibility: visible;'><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>要点速览</strong></p></section></section></section></section></section></section></section></section></section><section style='-webkit-tap-highlight-color: transparent; margin-bottom: 10px; outline: 0px; justify-content: flex-start; display: flex; flex-flow: row; visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;padding: 22px;outline: 0px;display: inline-block;width: 676.998px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(225, 233, 246);visibility: visible;'><section style='-webkit-tap-highlight-color: transparent;outline: 0px;text-align: justify;visibility: visible;'><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>● <span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'></span>人力资源社会保障部、财政部、国家税务总局联合印发《关于大龄领取失业保险金人员参加企业职工基本养老保险有关问题的通知》。</p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'>●<strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'> </strong>《通知》明确，将<span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;color: rgb(0, 122, 170);'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>领取失业保险金且距离法定退休年龄不足1年的失业人员，含续发失业保险金人员</strong></span>，全部纳入保障范围。<span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'></span></span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><br data-filtered="filtered" style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'>● <span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'>大龄领金人员<strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;color: rgb(0, 122, 170);'>在失业保险金领取地以个人身份参加企业职工基本养老保险并缴费</span></strong><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;color: rgb(0, 122, 170);'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>，其中按当地灵活就业人员最低缴费标准的部分由失业保险基金支付</strong></span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;color: rgb(0, 122, 170);'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>。</strong></span></span></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'><br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'>● </span>按照“先缴后补”模式落实政策，大龄领金人员自行参加企业职工基本养老保险并缴费后，可以到经办机构申请领取由失业保险基金承担的费用。</span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'><br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;'>● </span>政策自<span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;color: rgb(0, 122, 170);'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>2025年1月1日</strong></span>起开始施行，执行至<strong style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;visibility: visible;color: rgb(0, 122, 170);'>2039年12月31日</span></strong>。</span></p></section></section></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; visibility: visible;'><br style='-webkit-tap-highlight-color: transparent; outline: 0px; font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>一起来看文件原文↓<br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><br></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; letter-spacing: 0.578px; text-align: center; visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;color: rgb(0, 122, 170);visibility: visible;'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;text-align: justify;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;text-decoration-style: solid;text-decoration-color: rgb(0, 82, 255);visibility: visible;'>人力资源社会保障部 财政部 国家税务总局</span></strong></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; letter-spacing: 0.578px; text-align: center; visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;color: rgb(0, 122, 170);visibility: visible;'><strong style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.034em;font-size: var(--articleFontsize);text-align: justify;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;letter-spacing: 0.578px;text-decoration-style: solid;text-decoration-color: rgb(255, 76, 65);visibility: visible;'>关于大龄领取失业保险金人员参加企业职工基本养老保险有关问题的通知</span></strong></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; letter-spacing: 0.578px; text-align: center; visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: 15px;letter-spacing: 0.034em;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);color: rgb(0, 122, 170);visibility: visible;'>人社部发〔2024〕76号</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; letter-spacing: 0.578px; visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;visibility: visible;'></span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'>各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、财政厅（局），国家税务总局各省、自治区、直辖市和计划单列市税务局：</p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><br></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;visibility: visible;'>为加强大龄失业人员保障，支持大龄领取失业保险金人员参加企业职工基本养老保险，现就有关问题通知如下：</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;visibility: visible;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;visibility: visible;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>一、关于人员范围。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>本通知所称大龄领取失业保险金人员（以下简称大龄领金人员）是指领取失业保险金且距离法定退休年龄不足1年的失业人员，含领取失业保险金期满仍未就业且距离法定退休年龄不足1年而继续发放失业保险金至法定退休年龄的失业人员。</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>二、关于支付标准。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>大龄领金人员在失业保险金领取地以个人身份参加企业职工基本养老保险并缴费，其中按当地灵活就业人员最低缴费标准的部分由失业保险基金支付，从“失业保险待遇支出”科目列支。</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>三、加强主动告知。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>对符合条件的大龄领金人员，失业保险经办机构（以下简称经办机构）要及时告知相关政策。</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>四、优化经办服务。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>符合条件的大龄领金人员自行参加企业职工基本养老保险并缴费后，可以到当地经办机构申请领取由失业保险基金承担的费用，经办机构审核后及时发放至本人社会保障卡银行账户。</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>五、关于停缴情形。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>大龄领金人员达到法定退休年龄时，或出现法定停止领取失业保险金情形的，停止享受由失业保险基金缴纳企业职工基本养老保险费。</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>六、强化风险防控。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>各地要密切关注失业保险基金运行情况，加强监测分析预警，做好资金测算，确保基金安全运行平稳可持续。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>要根据政策调整完善风控规则，通过数据比对核查，加强苗头性、倾向性问题研判和防范，加强对短期参保骗领待遇、减员不离岗套保等情形的甄别，落实风控规则嵌入系统。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>对于存在欺诈风险的，要加强核查，严格审核，对冒领、骗领行为，要依法追究责任。</span><br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'>各地人力资源社会保障、财政、税务部门要高度重视，精心组织，结合本地实际，细化实化各项措施，明确申领程序及办理流程，切实提升服务质效，加快政策落地见效。</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></span></p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'>本通知自2025年1月1日起开始施行，执行至2039年12月31日。</p><section style='-webkit-tap-highlight-color: transparent; outline: 0px; text-align: right;'>人力资源社会保障部 财政部 国家税务总局</section><p style='-webkit-tap-highlight-color: transparent;outline: 0px;text-align: right;'>2024年10月26日</p><p style='-webkit-tap-highlight-color: transparent;outline: 0px;'>（此件主动公开）<br style='-webkit-tap-highlight-color: transparent;outline: 0px;'></p><section style='-webkit-tap-highlight-color: transparent; margin-bottom: unset; outline: 0px; font-size: 16px; letter-spacing: 0.544px; line-height: normal; caret-color: rgba(0, 0, 0, 0); color: rgba(0, 0, 0, 0.894); font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: 14px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-family: "Helvetica Neue", Helvetica, Arial, sans-serif;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; margin-bottom: unset; outline: 0px; font-size: 16px; letter-spacing: 0.544px; line-height: normal; caret-color: rgba(0, 0, 0, 0); color: rgba(0, 0, 0, 0.894); font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: 14px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-family: "Helvetica Neue", Helvetica, Arial, sans-serif;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; margin-bottom: unset; outline: 0px; font-size: 16px; letter-spacing: 0.544px; line-height: normal; caret-color: rgba(0, 0, 0, 0); color: rgba(0, 0, 0, 0.894); font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: 14px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-family: "Helvetica Neue", Helvetica, Arial, sans-serif;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; margin-bottom: unset; outline: 0px; font-size: 16px; letter-spacing: 0.544px; line-height: normal; caret-color: rgba(0, 0, 0, 0); color: rgba(0, 0, 0, 0.894); font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;'><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: 14px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-family: "Helvetica Neue", Helvetica, Arial, sans-serif;'>来</span><span style='-webkit-tap-highlight-color: transparent;outline: 0px;font-size: 14px;color: rgb(0, 0, 0);letter-spacing: 0.544px;font-family: "Helvetica Neue", Helvetica, Arial, sans-serif;'>源：人力资源和社会保障部网站</span></section><section data-mpa-template="t" mpa-from-tpl="t" mpa-paragraph-type="ignored"><section data-mpa-template="t" mpa-from-tpl="t" mpa-paragraph-type="ignored" style='-webkit-tap-highlight-color: transparent;margin-bottom: unset;outline: 0px;letter-spacing: 0.578px;'><section data-mpa-template="t" mpa-from-tpl="t" mpa-paragraph-type="ignored" style='-webkit-tap-highlight-color: transparent; margin-bottom: unset; outline: 0px; letter-spacing: 0.544px;'><section style='-webkit-tap-highlight-color: transparent;margin-bottom: unset;outline: 0px;color: rgb(160, 160, 160);font-size: 16px;font-weight: 700;letter-spacing: 0.54px;'><section data-mpa-template="t" mpa-from-tpl="t" mpa-paragraph-type="ignored" style='-webkit-tap-highlight-color: transparent;margin-bottom: unset;outline: 0px;letter-spacing: 0.578px;color: rgba(0, 0, 0, 0.894);'><p style='letter-spacing: 0.578px; text-align: center;'><br></p></section></section></section></section></section><p style='display: none;'><mp-style-type data-value="10000"></mp-style-type></p></div>
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