{ "schema_version": "1.0.0", "researched_on": "2026-10-24", "scope": "深圳企业职工与灵活就业基本养老保险；中国大陆普通职工渐进式退休；仅采信官方政策或官方答复。", "confirmed": { "contribution_base_periods": [ { "from": "2025-07", "to": "2025-12", "lower": 4775, "upper": 27549, "source": "GD-BASE-2025" }, { "from": "2026-01", "to": "2026-06", "lower": 5510, "upper": 27549, "source": "GD-BASE-2026", "upper_note": "2026新通知上限自7月调整；1至6月沿用2025上限。" }, { "from": "2026-07", "to": null, "lower": 5521, "upper": 27603, "source": "GD-BASE-2026", "note": "截至查阅日最新已确认；未来年度标准不能当作已知，必须带预测假设。" } ], "employee_contribution_rule": "以本人上月工资总额为基数；首次就业/重新就业/新用人单位首月用当月工资总额；执行当期上下限。界面用税前月工资默认推算，并允许核对工资单后覆盖。不可由到手工资直接精确倒推。", "rates": { "employee_personal": 0.08, "employer_basic": 0.16, "shenzhen_hukou_employer_local_supplement": 0.01, "flex_non_shenzhen_hukou": 0.2, "flex_shenzhen_hukou": 0.21, "personal_account_credit": 0.08 }, "minimum_flex_payment_from_2026_07": { "non_shenzhen_hukou": 1104.2, "shenzhen_hukou": 1159.41, "calculation": "5521 * 20% 或 21%；仅养老，不含医保。" }, "pension_benefit_base": { "value": 11293, "unit": "元/月", "year": 2025, "valid_from": "2025-01-01", "valid_to": "2025-12-31", "source": "SZ-PENSION-BASE-2025", "latest_confirmed_in_this_search": true, "year2026_status": "本次检索未确认2026深圳计发基数；不等于证明尚未发布。使用11293必须标为2025参考值及投影假设。" }, "statutory": { "effective_from": "2025-01-01", "formula": "monthIndex = year*12+month-1; delay=max(0,min(cap,ceil((birthIndex-startIndex+1)/step))); statutoryAgeMonths=baseAge*12+delay; statutoryDate=birthIndex+statutoryAgeMonths", "categories": [ { "code": "male60", "start_birth": "1965-01", "base_age": 60, "step": 4, "cap": 36 }, { "code": "female55", "start_birth": "1970-01", "base_age": 55, "step": 4, "cap": 36 }, { "code": "female50", "start_birth": "1975-01", "base_age": 50, "step": 2, "cap": 60 } ], "minimum_contribution_months": "180 + min(60, max(0, referenceYear - 2029) * 6)", "reference_year": { "normal": "法定退休年龄对应年份", "flexible_early": "所选择退休时间对应年份", "flexible_delayed": "本人法定退休年龄对应年份", "insufficient_years_extension_in_shenzhen": "法定退休年龄对应年份" }, "economic_retirement": "个人停止工作或靠资产生活，不会自动提前养老金领取资格。经济退休年龄与法定/弹性退休办理时间必须分开。", "flexible_early": "需满足对应年份最低年限；最多早于法定年龄3年，且不早于原50/55/60岁；普通单位职工提前3个月书面告知。", "flexible_delayed": "单位与职工协商一致，最多延迟3年；与年限不足的延长缴费不是同一制度。", "first_payment": "审核通过退休时间的次月；延缴够年限当月及时申领；流程或资料未确认不可保证实际到账。" }, "index_denominator": { "rule": "2020年1月之后深圳办法：缴费工资/缴费时上年度广东省全口径城镇单位就业人员月平均工资；社保年度7月至次年6月。", "sources": [ "SZ-INDEX-DENOMINATOR-2024", "SZ-INDEX-PERIOD-2024" ], "current_reference": { "period_from": "2026-07", "amount": 9201, "derivation": "由2026公布上限27603/300%=9201推导；2026通知搜索全文未单列省全口径工资数字。结合条例300%上限规则形成派生值，标为推导。" }, "previous_reference": { "period_from": "2025-07", "amount": 9183, "derivation": "27549/3=9183" }, "not_denominator": "深圳养老金计发基数11293不能用于缴费指数分母。", "example": "2026-07最低指数约5521/9201=0.600043（下限取整数，非严格0.6）；20000工资约2.17368；上限指数3。", "future": "未来工资分母及基数上下限增长率是情景假设，不能自动当已知政策。" }, "fractional_age_divisor": { "status": "截至本次官方检索未确认深圳/全国针对非整岁退休的明确取整或逐月插值计算细则。", "official_integer_examples": { "60": 139, "61": 132, "62": 125, "63": 117 }, "reject_as_law": [ "60岁3个月自动取60岁139", "60岁3个月自动进位61岁132", "线性插值137.25宣称官方核定值" ], "safe_product_options": [ "非整岁时仍允许完成其他财务试算，个人账户养老金显示待核定，并允许填写官方结果。", "如产品选择不中断估算，可用相邻整岁计发月数形成个人账户月养老金情景范围（余额/139至余额/132），明确为敏感性假设而非官方置信区间；最早退休主结果采用较低养老金端并标记估算。", "如采用线性插值，必须写明“模型插值假设，非已确认政策”，并可覆盖；本研究不把它推荐为权威算法。" ] } }, "sources": [ { "id": "GD-BASE-2026", "title": "关于公布2026年职工基本养老保险缴费基数上下限有关问题的通知", "issuer": "广东省人社厅、财政厅、税务局", "document_no": "粤人社发〔2026〕24号", "url": "https://guangdong.chinatax.gov.cn/gdsw/ssfggds/2026-10/08/content_b40dcb7bf605411fbb12e0f81281dc6b.shtml", "official_mirror": "https://guangdong.chinatax.gov.cn/gdsw/mmsw_gkwj/2026-10/13/content_87b090a21cbb45a3b8adb477f596793a.shtml", "issued_on": "2026-09-17", "published_on": "2026-10-08", "applicable_from": [ "2026-01-01", "2026-07-01" ], "accessed_on": "2026-10-24", "short_quote": "全省执行统一的缴费基数下限标准", "summary": "2026年1月起企业养老下限5510；7月起下限5521、上限27603。官方全文搜索结果可读；直接打开两税务页面均超时，本地HTTP下载失败。未取得原始HTML/PDF，保留此检索状态。", "evidence_access": "official-indexed-full-text", "verification": "省税务原页和茂名税务官方转发全文一致；河源人社2026-10-14官方转发检索结果亦一致。非官方文章有27693误写，不采用。" }, { "id": "GD-BASE-2025", "title": "关于公布2025年职工基本养老保险缴费基数上下限和基本养老金计发基数等有关问题的通知", "issuer": "广东省人社厅、财政厅、税务局（香港工贸署官方存档）", "document_no": "粤人社发〔2025〕32号", "url": "https://www.tid.gov.hk/en/tradecircular/files/2025/ci9372025a.pdf", "published_on": null, "applicable_from": "2025-07-01", "accessed_on": "2026-10-24", "short_quote": "深圳市计发基数另行公布", "summary": "2025年企业养老上限27549，深圳下限4775。2026新文件已追溯修订2026年下限，勿继续对当前年月套4775。" }, { "id": "SZ-SOCIAL-LAW-2021", "title": "深圳经济特区社会养老保险条例（2021年修订）", "issuer": "深圳市人大常委会", "url": "https://www.szrd.gov.cn/v2/zx/szfg/content/post_966179.html", "issued_on": "2021-06-29", "published_on": "2021-07-06", "applicable_from": "2021-08-01", "accessed_on": "2026-10-24", "short_quote": "其上月工资总额", "summary": "第十条确定职工基数与首月工资规则；第十四条最低申报基数随政策下限变化。个人8%记入账户；深圳户籍参加地方补充。原条例14%/22%以及最低工资下限已由后续政策调整，不能照旧套用。", "evidence_access": "official-full-text" }, { "id": "SZ-EMPLOYEE-FLEX-2026", "title": "灵活就业人员个人参保养老保险，和单位职工身份参保养老保险，两者之间有区别吗？", "issuer": "深圳市人社局", "url": "https://hrss.sz.gov.cn/szsi/gzfw/ywzsk/sbgx/jbgn/content/post_12703216.html", "published_on": "2026-03-26", "applicable_from": null, "accessed_on": "2026-10-24", "short_quote": "单位参保是强制性的", "summary": "单位按实际工资，个人8%；灵活就业自愿，可上下限范围内选择，基本养老20%。待遇公式相同，费用承担主体不同。地方补充1%另见8月指南。", "evidence_access": "official-full-text" }, { "id": "SZ-FLEX-RATES-2026", "title": "深圳灵活就业社保怎么交？养老、失业保险可自行缴纳，线上线下多渠道办理", "issuer": "深圳市社会保险基金管理局", "url": "https://hrss.sz.gov.cn/szsi/sbjxxgk/gzdt/content/post_12956467.html", "published_on": "2026-08-27", "applicable_from": null, "accessed_on": "2026-10-24", "short_quote": "深户缴费比例为21%，非深户为20%", "summary": "灵活就业养老在现行下限至全省上年全口径工资300%之间选择；未达法定年龄、未在单位参保，非深户另需有效居住登记/居住证等条件；医保政策独立。不可不区分本人身份自动认定可参保。", "evidence_access": "official-full-text" }, { "id": "GD-EMPLOYER-RATE-2025", "title": "关于2025年企业职工基本养老保险费申报缴纳的通告", "issuer": "广东省税务局、深圳市税务局、广东省人社厅", "url": "https://guangdong.chinatax.gov.cn/gdsw/zqsw_tzgg/2024-12/30/content_018b45af0f1947eb81918886a2d9dfd2.shtml", "issued_on": "2024-12-25", "published_on": "2024-12-30", "applicable_from": "2025-01-01", "accessed_on": "2026-10-24", "short_quote": "按缴费比例16%申报缴纳", "summary": "用人单位基本养老费率16%，单位部分不从个人到手收入重复扣除。", "evidence_access": "official-indexed-full-text" }, { "id": "SZ-SUPPLEMENT-2025", "title": "深圳户籍的单位养老缴费比例是多少呢？有没有政策文件（官方答复）", "issuer": "深圳市人社局", "url": "https://www.sz.gov.cn/hdjlpt/detail?pid=3072960", "published_on": "2025-01-14", "applicable_from": "2025-01-01", "accessed_on": "2026-10-24", "short_quote": "地方补充养老保险1%", "summary": "深户职工单位基本养老16%，地方补充1%。单位深户合计17%，职工个人仍为8%。", "evidence_access": "official-indexed-full-text" }, { "id": "SZ-PENSION-BASE-2025", "title": "深圳市2025年职工基本养老金计发基数是多少？", "issuer": "深圳市人社局", "url": "https://hrss.sz.gov.cn/zmhd/cjwt/cjwt/shbz/content/post_12493488.html", "published_on": "2025-11-17", "applicable_from": "2025-01-01", "applicable_to": "2025-12-31", "accessed_on": "2026-10-24", "short_quote": "11293元/月", "summary": "这是2025企业养老金计发基数，既不是每月缴费工资下限，也不是社平工资/缴费指数分母。机关事业单位用省同期基数。", "evidence_access": "official-indexed-full-text" }, { "id": "CN-RETIREMENT-2024-REFRESH", "title": "全国人大常委会关于实施渐进式延迟法定退休年龄的决定及国务院办法", "issuer": "全国人大常委会、国务院（交通运输部官方转载）", "url": "https://www.mot.gov.cn/hudong/xiangguanziliao/202601/t20260114_4197321.html", "issued_on": "2024-09-13", "published_on": "2026-01-14", "applicable_from": "2025-01-01", "accessed_on": "2026-10-24", "short_quote": "每四个月延迟一个月", "summary": "男60→63、女55→58每4个出生月加1月；女50→55每2个出生月加1月。2030起最低缴费年限每年加6个月，2039到20年；年限不足可按规定延缴或符合条件的一次性缴费。不能把一次性补缴当人人可用。", "evidence_access": "official-full-text" }, { "id": "CN-RETIREMENT-TABLES-REFRESH", "title": "延迟法定退休年龄出生月对照表（决定附件）", "issuer": "全国人大常委会、国务院（贵德县政府转载）", "url": "https://www.guide.gov.cn/zwgk/fdzdgknr/flfg/gjfg/content_400014140", "issued_on": "2024-09-13", "published_on": null, "applicable_from": "2025-01-01", "accessed_on": "2026-10-24", "short_quote": "1965年1月", "summary": "核对起点男1965-01为60岁1月、女55类1970-01为55岁1月、女50类1975-01为50岁1月。法定年龄应由出生月算，不应每过一年再无条件加延迟月数。", "evidence_access": "official-indexed-tables" }, { "id": "CN-FLEXIBLE-2024-REFRESH", "title": "实施弹性退休制度暂行办法", "issuer": "人社部、中组部、财政部（北京市政府官方转载）", "document_no": "人社部发〔2024〕94号", "url": "https://www.beijing.gov.cn/zhengce/zhengcefagui/qtwj/202509/t20250929_4213668.html", "issued_on": "2024-12-31", "published_on": "2024-12-31", "page_path_date": "2025-09-29", "applicable_from": "2025-01-01", "accessed_on": "2026-10-24", "short_quote": "退休时间次月开始领取基本养老金", "summary": "第七条：弹性提前按所选退休年门槛；弹性延迟按法定退休年门槛。审核通过的退休时间次月领取。经济退休不能直接视为弹性提前退休。单位延迟最多3年，须协商。", "evidence_access": "official-indexed-full-text" }, { "id": "SZ-DEFERRED-CONTRIBUTION", "title": "关于养老保险延缴申请的温馨提示", "issuer": "深圳市社会保险基金管理局", "url": "https://hrss.sz.gov.cn/szsi/zxbs/zdyw/gpywcj/ylbxyjsq/", "published_on": null, "applicable_from": null, "accessed_on": "2026-10-24", "short_quote": "法定退休年龄对应年份最低缴费年限", "summary": "达龄年限不足可申请延缴，需判断深圳作为待遇/延缴地资格；延缴门槛固定于本人法定退休年。满门槛当月办理养老金申领。省外户籍、临时账户和转移归集存在条件，不可自动保证深圳待遇。页面部分旧条款仍列15年，未来年门槛按2024决定及页面后段新规则。", "evidence_access": "official-full-text-and-indexed-full-text" }, { "id": "SZ-FLEX-INTERRUPTION-2026", "title": "灵活就业人员出现断缴养老保险费情况，应该怎么办？", "issuer": "深圳市人社局", "url": "https://hrss.sz.gov.cn/szsi/gzfw/ywzsk/sbgx/grcbjf/content/post_12591940.html", "published_on": "2026-01-24", "applicable_from": null, "accessed_on": "2026-10-24", "short_quote": "中断前后的缴费年限累计计算", "summary": "灵活就业可自愿暂停再续，已有年限不清零；法定年龄不足最低年限可延长缴费。", "evidence_access": "official-full-text" }, { "id": "SZ-FLEX-NO-RETROACTIVE-2025", "title": "灵活就业人员灵活就业期间未缴纳养老保险，这期间的养老保险可以补缴吗？", "issuer": "深圳市人社局", "url": "https://hrss.sz.gov.cn/szsi/gzfw/ywzsk/sbgx/grcbjf/content/post_12544574.html", "published_on": "2025-12-24", "applicable_from": null, "accessed_on": "2026-10-24", "short_quote": "灵活就业期间的养老保险不可以补缴", "summary": "未缴月份不能默认事后补回；达龄缺年限可以按条件延缴。", "evidence_access": "official-indexed-full-text" }, { "id": "SZ-INDEX-DENOMINATOR-2024", "title": "缴费工资指数（深圳市人社局官方答复）", "issuer": "深圳市人社局", "url": "https://www.sz.gov.cn/hdjlpt/detail?pid=3045390&via=pc", "published_on": "2024-12-04", "applicable_from": "2020-01-01", "accessed_on": "2026-10-24", "short_quote": "缴费时上年度省全口径城镇单位就业人员月平均工资", "summary": "深圳办法2020年1月之后缴费指数为每月缴费工资÷缴费时上年度省全口径月平均工资。1994至2019用当期上年度深圳在岗工资；此前用省在岗工资。不能将当下工资重建全部历史指数。", "evidence_access": "official-indexed-full-text" }, { "id": "SZ-INDEX-PERIOD-2024", "title": "请问统计月平均缴费指数的时间口径（官方答复）", "issuer": "深圳市人社局", "url": "https://www.sz.gov.cn/hdjlpt/detail?pid=2994084&via=pc", "published_on": "2024-09-24", "applicable_from": "2020-01-01", "accessed_on": "2026-10-24", "short_quote": "每年7月到次年6月为一个社保年度", "summary": "省全口径工资按社保年度口径使用；2020年起深圳指数分母是省全口径工资。", "evidence_access": "official-indexed-full-text" }, { "id": "JS-DIVISOR-2024-NOT-SHENZHEN", "title": "江苏省企业职工基本养老保险实施办法（用于识别取整规则不可跨省照搬）", "issuer": "江苏省人社厅", "document_no": "苏人社规〔2024〕1号", "url": "https://www.jiangsu.gov.cn/art/2025/2/26/art_64797_11500401.html", "issued_on": "2024-12-25", "published_on": "2025-02-26", "applicable_from": "2025-02-01", "accessed_on": "2026-10-24", "short_quote": "年龄超过周岁整数的，按国家相关规定执行", "summary": "新江苏办法已不再使用2022版“按下一档”原文。不能拿江苏/山东旧取整规定当深圳2025起规则。此源仅作限制说明，不作为深圳参数。", "evidence_access": "official-indexed-full-text" } ], "implementation_findings": [ { "file": "dist/china-policy.js", "finding": "statutory 与 minimumMonths 当前公式对普通职工吻合政策，保留并增加跨年/出生月边界验证。" }, { "file": "dist/pension.js", "finding": "estimate 用 Math.min(stopAge,legal.age) 截断缴费，故法定后不足最低年限只能输出0养老金，无法模拟延缴后领取。需另设资格达成月与领取月，停缴模式未达门槛仍为0；选择续缴达标模式则计算延缴月数。延缴领取门槛固定法定年份。" }, { "file": "dist/pension.js", "finding": "当前 employment 全期间单一身份、contributionBase 全期间同一金额，不能正确表示“单位工作期间按工资，经济退休之后改最低基数灵活就业”。每个候选经济退休月应重建缴费轨迹、个人账户、缴费指数和首领金额。否则最早退休搜索得到的养老金权益会是其他退休时点的。" }, { "file": "dist/engine.js", "finding": "prepare 已区分 contributionWork 与 contributionRet 费用，但 _paidFutureMonths 及养老金金额仍只来自 resolve 的固定缴至年龄。需要与候选经济退休月联动；不能只改UI文案。" }, { "file": "dist/pension.js", "finding": "降低基数时 futureIndex 当前仍能固定为1，会高估基础养老金。基数、当期缴费指数分母、累计指数应同步；深圳未来指数分母的精确官方口径本次未核完，不可直接拿11293或27603当分母。需单独参数带依据/估算标记。" }, { "file": "dist/china-policy.js", "finding": "目前要求用户给 contributionUntilAge、pensionConfirmed，且单位停止早于legal直接报错，误把“计划经济退休后离职改灵活就业”当成单位期间停缴。应将离职后方案置为明确选项：离职停缴 / 最低基数补足门槛 / 最低基数缴至法定年龄，并分别显示首领月、还需缴费、月成本。" }, { "file": "dist/pension.js", "finding": "非整岁法定退休的个人账户计发月数本次未确认深圳插值/取整规则；当前拒绝自行插值是正确边界，但自动估算体验需要显示未核定限制，不宜给伪精确金额。" }, { "file": "dist/pension.js", "finding": "补充核验后可将未来月指数自动联动为当月缴费基数÷同期省全口径工资投影，2026-07参考分母9201（由官方上限/3推导），不得用11293。历史指数仍需个人真实记录。" }, { "file": "dist/pension.js", "finding": "非整岁计发月数不能确认取整政策；可用明确标为情景的相邻整岁上下界增强可用性，按较低养老金端做主结果并提供官方覆盖。不可用一条未确认的插值规则冒充政策。" } ], "unconfirmed": [ "2026深圳企业养老金计发基数，本次检索未确认，最近官方确值11293属于2025年度。", "未来年度养老缴费上下限、计发基数、账户记账利率和养老金调整率，必须情景化，不能声称政策已知。", "个人历史缴费月数、历史指数、个人账户余额，单凭当前税前收入不能精确还原。", "非整岁退休对应计发月数的本地具体核定口径。", "个人未来延缴地资格及养老金待遇领取地、医保退休年限必须另行确认。", "深圳指数分母已找到2024官方答复确认省全口径工资；省市就高对比、地方补充/视同权益仍未完整复现。" ], "recommended_validation_cases": [ { "name": "2026年上半年", "asOf": "2026-06", "gross": 20000, "expectedBase": 20000, "lower": 5510, "upper": 27549 }, { "name": "2026年下半年低工资", "asOf": "2026-10", "gross": 5000, "expectedBase": 5521, "employeePension": 441.68 }, { "name": "2026年下半年封顶", "asOf": "2026-10", "gross": 30000, "expectedBase": 27603, "employeePension": 2208.24 }, { "name": "灵活就业最低", "asOf": "2026-10", "nonHukou": 1104.2, "hukou": 1159.41 }, { "name": "2030法定且延缴跨2031", "statutoryYear": 2030, "requiredMonths": 186, "note": "不能因为实际延缴完成于2031就把所需年限追涨到192。" }, { "name": "40岁已缴240个月选择离职停缴", "note": "单位工作时继续依法缴，经济退休月后停止，领取仍等达到核定退休时间；医保单独。" }, { "name": "40岁仅已缴120个月选择离职停缴", "note": "法定年龄时不满足240个月，养老金0；不能暗中假设继续缴至63。" }, { "name": "同样120个月选择最低补足门槛", "note": "后续120个月最低灵活就业成本计入现金流与账户；资格年限达标可停，领取须等核定退休时间。" } ] }