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Salary standard for retirees
Employees who have been away from the statutory retirement age for less than 5 years or have worked for more than 30 years may implement the internal retirement policy after consultation with enterprises. During retirement, enterprises pay monthly living expenses and social insurance premiums. The standard of living expenses shall be determined by the enterprise and retirees through consultation according to the enterprise's ability to pay, but the minimum standard shall not be lower than the first-year living expenses standard of local laid-off workers, that is, 120% of the local unemployment insurance standard. Of course, every enterprise has its own fixed salary, and the specific internal retirement salary is completely decided by the enterprise. Article 25 Accounting System of Social Insurance Fund Article 25 Expenditure of the basic endowment insurance fund for enterprise employees includes expenditure of pension insurance benefits, transfer expenditure, expenditure of subsidizing subordinates, expenditure of solving superiors and other expenditures. Expenditure on pension insurance benefits includes basic pension, Medicaid, funeral subsidy, pension and disability allowance. Basic pensions include basic pensions, personal account pensions, transitional pensions, and retirement fees, retirement fees and subsidies for retired and resigned personnel before the implementation of the Decision of the State Council on Establishing a Unified Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26). Personal account pension includes monthly personal account pension expenditure and one-time personal account expenditure. One-time expenditure of personal account refers to the expenditure of the amount of funds returned to personal account by individuals who participate in the basic old-age insurance for enterprise employees due to death, going abroad on business, etc. Medicaid refers to the payment of medical expenses for retired and resigned personnel who have been included in the expenditure scope of the basic old-age insurance fund for enterprise employees according to regulations. Funeral grants and pensions refer to the funeral grants for the insured who have been included in the expenditure scope of the basic old-age insurance fund for enterprise employees, and the pension expenses for their survivors who died due to illness or non-work-related injuries. Disability allowance refers to the basic living expenses paid to the insured who has completely lost the ability to work due to illness or non-work-related disability and has not reached the statutory retirement age according to the standards set by the state. Deduct the repeated basic old-age insurance benefits for urban and rural residents from the basic old-age insurance fund for enterprise employees and pay them from other expenses.