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["附件1"]
["机关事业单位养老保险关系中断原因分类及记实补记明细表"]
[]
["序号","中断原因","中断时间  可否追溯\n（修改）","中断时   职业年金   是否记实","中断时    职业年金\n是否补记","备注"]
[1,"辞职","否","是","是","包括按《事业单位人事管理条例》（国务院令第652号）第四章第十七条规定解除聘用合同。"]
[2,"被辞退","否","是","是","包括按《事业单位人事管理条例》（国务院令第652号）第四章第十五条、第十六条规定解除聘用合同。"]
[3,"自动离职","否","是","否"]
[4,"聘用/劳动合同到期","否","是","否"]
[5,"被开除","应追溯（修改）至被开除\n当月","是","否","单位和个人多缴基本养老保险费及职业年金在中断缴费时间追溯（修改）后予以退回。\n"]
[6,"被除名","应追溯（修改）至被除名\n当月","是","否","单位和个人多缴基本养老保险费及职业年金在中断缴费时间追溯（修改）后予以退回。\n"]
[7,"被判刑","应追溯（修改）至刑期开始当月","是","否","单位和个人多缴基本养老保险费及职业年金在中断缴费时间追溯（修改）后予以退回。"]
[8,"被采取强制措施和受行政、刑事处罚停发工资待遇","否","否","否","1、恢复工资待遇的，可以恢复养老保险关系；其中补发工资待遇的，可以自补发工资待遇之日起补缴；\n2、该类原因中断养老保险关系的，待按照1-7情形修改中断原因并记实补记职业年金后，方可办理养老保险关系转移接续。"]
[9,"达到享受养老保险待遇条件","否","否","否","1、在办理养老保险待遇核算业务时记实；\n2、中断缴费时间晚于实际退休时间的，在办理养老保险待遇核算业务时单位和个人多缴基本养老保险费及职业年金予以退回。\n"]
[10,"死亡","应追溯（修改）至死亡当月","是","否","单位和个人多缴基本养老保险费及职业年金在中断缴费时间追溯（修改）后予以退回。\n"]
[11,"被宣告失踪","否","否","否","\n待人员状态确定后根据情况再确定是否记实。\n"]
[12,"年满70周岁选择不再继续缴费","否","否","否","在办理养老保险待遇核算\n业务时记实。"]
[13,"同级财政全额供款机关事业单位之间直接流动","否","否","否"]
[14,"其他情形机关事业单位之间流动","否","是","否","1、其他情形，指非13情形的机关事业单位之间流动；\n2、非财政全额供款单位、中央驻豫机关事业单位职业年金单位缴费部分已当期实账缴纳，不存在记实问题。",null,null,null,"·"]
[15,"经组织批准由机关事业单位流动     到企业（正式调动）","否","是","是"]
[16,"事业单位转制为企业","应追溯（修改）至转制为企业当月","是","否","单位和个人多缴基本养老保险费及职业年金在中断缴费时间追溯（修改）后予以退回。\n"]
[17,"机构改革等原因批量中断",null,null,null,"\n该类别养老保险关系中断，通过“机构改革等原因业务批量办理”模块办理，在“机关事业人员中断社会保险关系”模块中该中断原因不可选。"]
[18,"上学并解除编制关系",null,null,null,"中断原因不可选。"]
[19,"参军",null,null,null,"中断原因不可选。"]
[20,"人员终止缴费",null,null,null,"中断原因不可选。"]
[21,"停薪留职",null,null,null,"中断原因不可选。"]
[22,"其他",null,null,null,"中断原因不可选。"]

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