The so-called retired teachers mainly refer to people who started working before September 30, 2014 and retired after October 2014. Teachers who retire in 2022 are still in the 10-year transition period for retired people in the government public institutions and are still retired people. According to the calculation method of pension among retired teachers, we still need to compare and calculate according to the new and old methods.
Among the teachers who have retired in 2022, the calculation of pensions is relatively complicated. The pension calculated according to the old method can only be calculated based on the actual salary of my in September 2014, and the payment ratio is calculated based on my working years. Plus the subsidies, allowances and pensions issued in accordance with the spirit of the State Council Document No. 3 (2015) No. 3, which is the pension after retirement.
The pension calculated according to the new method is divided into two parts: basic pension and occupational annuity . The basic pension part includes basic pension, personal account pension, and transitional pension . Among them, basic pensions and transitional pensions need to be calculated based on the pension base in 2022, but the basic pensions and transitional pensions calculated according to the new method are not officially calculated before the pension base in 2022 is announced.
So among the teachers who are retiring in 2022, the pension calculated by the new method is also the pre-issued pension. Only after the pension calculation base in 2022 is officially calculated is the formally calculated pension. After comparing the pension formally calculated by the new method and the pension calculated by the old method, the pension will be calculated according to the principle of ensuring low limit.
If the pension calculated by the old method is higher than the pension calculated by the new method, the pension calculated by the old method must be implemented. At this time, the pension received by the retired teachers is a formal pension, not an advance pension, and there will be no reissue of pension in the future. However, in actual operations, the pension calculated by the old method is relatively fewer than the new method.
If the pension calculated according to the new method is higher than the pension calculated according to the old method, the pension calculated according to the new method must be implemented, but the part higher than the old method needs to be calculated according to the proportion of the 10-year transition period. 2022 is the eighth year of the 10-year transition period. The proportion of the new method being calculated by the old method is 80%. The monthly pension is 80% higher than the pension calculated by the old method and the pension calculated by the new method is 80% higher than the part calculated by the old method, which is the formal pension paid monthly.
In the areas where retired teachers have been straightened out, if the pension base calculated by the new method is calculated based on the pension base calculated by the 2022, the part calculated by the new method is 80% higher than the old method is calculated. The monthly pension is officially calculated. In the future, the pension will not be reissued. Every year, it only needs to be adjusted according to the proportion higher than the old method. For example, in 2023, it will be adjusted according to the proportion increased by 90%, and in 2024, it can be adjusted according to the proportion increased by 100%.
However, in the case where the pension among retired teachers has not been straightened out, the pension received is still calculated according to the old method, that is, the pension paid in advance. After the pension calculation method is straightened out in the future, the pension calculated according to the 2022 pension base is higher than the old method calculation part. It must be reissue from the month when the pension is received in 2022. Only the pension calculated according to the new method and the pension paid in the 10-year transition period will be the formal pension for retired teachers.
To sum up, whether the pension received by retired teachers in 2022 is the prepaid pension or the formal pension, the specific problems of need to be analyzed in detail . Where the pension calculation method among retired teachers is straightened out, the formal pension is received; where the pension calculation method is not straightened out, the pension is received pre-issued, but it will be reissued year after year in the future.
