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im-social-insurance-backpay

内蒙古养老保险补缴计算工具。用于计算内蒙古地区养老保险补缴金额,包括本金、利息(按月复利计息)、滞纳金等明细。

**触发关键词**:社保补缴、社保补费、补缴、补费、养老保险补缴、社保欠费计算 **使用场景**: 1. 计算历史欠缴养老保险的补缴金额 2. 估算补缴本金、利息、滞纳金明细 3. 对比不同缴费档次(60%/80%/100%/150%/200%/300%)的补缴金额 4. 计算无滞纳金情况下的补缴金额 **输入参数**: - 补缴起止年月(必填) - 缴费档次比例(可选,默认60%,支持--all计算全部档次) - 补缴时间(可选,默认当前时间) - 自定义月缴费基数(可选,设置后忽略档次比例和社平工资) **输出结果**: - 个人本金、单位本金 - 个人利息、单位利息(按月复利计算) - 个人滞纳金、单位滞纳金 - 有滞纳金和无滞纳金分别汇总 - 支持六档对比:60%、80%、100%、150%、200%、300%

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Files included (6)

  • SKILL.md5.0 KB
  • _meta.json318 B
  • references/interest_rates.md1.3 KB
  • references/policy_rules.md2.0 KB
  • references/social_avg_wages.md1.2 KB
  • scripts/calculate_backpay.py15.1 KB

SKILL.md (original)

Review the instructions the agent will receive before you install.

内蒙古养老保险补缴计算

功能概述

本工具用于计算内蒙古地区养老保险补缴金额,支持:

  • 按历年社平工资计算缴费基数
  • 按月复利计算利息(从缴费当月开始计息)
  • 按日万分之五计算滞纳金
  • 支持60%/80%/100%/150%/200%/300%六档缴费比例
  • 分别汇总有滞纳金和无滞纳金金额

计算规则

1. 缴费基数

按当年内蒙古社平工资 × 缴费档次比例(60%/80%/100%/150%/200%/300%)

2. 缴费比例

  • 个人缴费(进入个人账户,逐步提高):
    • 1996–1997 年:3%
    • 1998–1999 年:4%
    • 2000 年:5%
    • 2001–2002 年:6%
    • 2003–2004 年:7%
    • 2005 年至今:8%
  • 单位缴费(随政策调整):
    • 1996–1997 年:20%
    • 1998–1999 年:26%
    • 2000 年:25%
    • 2001–2002 年:24%
    • 2003–2004 年:23%
    • 2005–2017 年:20%
    • 2018 年 5–12 月:19%(阶段性下调)
    • 2019 年 1–4 月:19%
    • 2019 年 5 月起:16%(国家统一调整)
    • 2021 年至今:16%

3. 利息计算

  • 每月缴费从当月开始按月复利计息
  • 利率按历年社保记账利率
  • 计算公式:终值 = 本金 × (1 + 月利率)^月数

4. 滞纳金计算

  • 费率:按日万分之五(0.05%)
  • 起算:欠缴次月1日
  • 截止:补缴时间

使用方法

命令行调用

单档次计算:

python scripts/calculate_backpay.py 2004 4 2011 3 --rate 0.6 --target 2026 3

多档次对比计算:

python scripts/calculate_backpay.py 2004 4 2011 3 --all --target 2026 3

自定义缴费基数:

# 指定月缴费基数为 5000 元(忽略社平工资和档次)
python scripts/calculate_backpay.py 2004 4 2011 3 --monthly-base 5000

全部可选参数:

  • --rate:缴费档次比例(默认 0.6,即 60%)
  • --all:计算全部六档对比
  • --target YEAR MONTH:补缴时间(默认系统当前年月)
  • --monthly-base:自定义月缴费基数(元),设置后忽略 --rate 和社平工资

Python调用

from scripts.calculate_backpay import calculate_backpay

result = calculate_backpay(
    start_year=2004,
    start_month=4,
    end_year=2011,
    end_month=3,
    base_rate=0.6,
    target_year=2026,
    target_month=3,
    custom_monthly_base=None,  # 自定义月缴费基数(可选)
)

print(result['summary'])

参考数据

历年社平工资

详见 references/social_avg_wages.md

包含2004-2024年内蒙古城镇非私营单位在岗职工年平均工资。

历年记账利率

详见 references/interest_rates.md

包含2004-2024年养老保险个人账户记账利率。

政策规则

详见 references/policy_rules.md

包含缴费比例、滞纳金规则、补缴限制等政策说明。

输出示例

{
  "start_date": "2004-04",
  "end_date": "2011-03",
  "target_date": "2026-03",
  "base_rate": 0.6,
  "summary": {
    "personal_principal": 8499.7,
    "unit_principal": 17886.14,
    "total_principal": 26385.83,
    "personal_interest": 5297.78,
    "unit_interest": 11119.63,
    "total_interest": 16417.4,
    "personal_late_fee": 27120.21,
    "unit_late_fee": 57541.34,
    "total_late_fee": 84661.55,
    "grand_total": 127464.79,
    "total_without_late_fee": 42803.24
  }
}

注意事项

  1. 数据准确性:历年社平工资和利率数据以官方公布为准,本工具数据仅供参考
  2. 滞纳金减免:部分地区对困难群体有滞纳金减免政策,实际金额以社保局核算为准
  3. 单位欠缴:如为单位原因欠缴,滞纳金应由单位承担
  4. 计算精度:计算结果保留两位小数,实际金额可能略有差异

数据来源

  • 内蒙古统计局
  • 人社部门公布数据
  • 人力资源社会保障部
  • 财政部

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