职工双重基本养老保险关系之处理规则

The Processing Rules of Employees Dual Basic Pension Insurance Relationship

司法实践中,职工双重基本养老保险关系不被认可,导致养老保险账户纳入被清理的范畴。养老保险关系清理实质上是对参保人所享有的养老金权益进行清理。现行清理规则仅将个人账户返还给被保险人,使其大部分养老金权益受损。养老金权益作为财产权,应当受到宪法保障,行政权力不得肆意限制与剥夺。在无法满足养老金请求权条件时,财产权保障应转化为保费的返还请求权。所返还的保费不仅包括职工自己缴费的个人账户部分,也应包括用人单位缴纳的社会统筹账户部分。

In judicial practice, the employees dual basic pension insurance relationship is not approved, which leads to the pension insurance account has become the category of clean-up. In essence, the clean-up of the pension insurance relationship is cleaning up the pension rights and interests of insured persons. The current clean-up rules will only return the personal accounts to the insurant, which cause the most rights and interests of their pension to be damaged. As a property right, the pension rights and interests should be guaranteed by the Constitution, and the administrative power should not be restricted and deprived of its rights and interests. When the conditions of pension claim cannot be satisfied, the protection of property rights should be converted into the claim rights for return of premium. The return of premium includes not only the personal account of employee＇s own contributions, but also the social pooling account of employer.