Individual account divides composition by 3 : the pay that the worker that joins society of primary endowment insurance to plan as a whole sets by local government expends the primary endowment insurance of scale pay to expend amount ; orgnaization of agency of insurance of place society presses a regulation to delimit from inside business pay cost turn the primary endowment insurance that writes down expends amount ; the accrual amount of afore - mentioned two parts 个人帐户由三部分组成：参加基本养老保险社会统筹的职工按当地政府规定的缴费比例缴纳的基本养老保险费金额；当地社会保险经办机构按规定从企业缴费中划转记入的基本养老保险费金额；上述两部分的利息金额。
