According to the relevant provisions in the Enterprise Annuity Measures, the annual contribution of an enterprise shall not exceed 8% of the total wages of its employees, and the total contribution of enterprises and employees shall not exceed 12% of the total wages of its employees.
Accumulate the enterprise annuity in full, and establish an enterprise annuity personal account for each employee who participates in the enterprise annuity. This account is composed of enterprise payment sub-account and individual payment sub-account, and records the part of enterprise payment allocated to individuals and their investment income, as well as individual payment and investment income respectively. The employee's personal contributions are withheld and remitted by the enterprise from the employee's personal salary.
Why is the concept of enterprise annuity relative? Because many enterprises, even the vast majority of enterprises, do not have such treatment as enterprise annuity. On the one hand, enterprise annuity is not a legal obligation, on the other hand, if enterprise annuity is to be established, it will increase the labor cost of enterprise units. Therefore, there are very few enterprise units with enterprise annuities, and only about 5% will not arrive.
What kind of enterprises have enterprise annuities? Mainly large state-owned enterprises and central enterprises directly under the central government, these enterprises have enterprise annuities. Of course, for some large private enterprises, enterprise annuity also has enterprise annuity, which is equivalent to a supplementary pension. His contribution rate is 8% for enterprises and 4% for individuals, but this 12% contribution rate is paid in full into his own account, which is still different from old-age insurance.
Individuals with enterprise annuities can get more after retirement to supplement their pension benefits. Of course, the more you pay the enterprise annuity, the higher the supplementary pension benefits you get, and so on. Therefore, having an enterprise annuity can make you get more pension income, but if there is no enterprise annuity, you can't pay it yourself. Can only be paid through enterprise units!
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Hello, Mr. Luo, enterprise annuity generally refers to the treatment of supplementary endowment insurance. Usually, as some state-owned enterprises, or some large state-owned enterprises in the central government, an enterprise annuity system will be established for employees. Of course, the business you own means that you can get a supplementary pension after retirement in the future. Then add the treatment of supplementary pension. In fact, the pension benefits received after retirement are generally higher.
Under normal circumstances, the contribution ratio of enterprise annuity is 8% or 12%, so individuals need to pay 4% and enterprises need to pay 8% or 4%, so the full contribution ratio of 8% or 12% actually goes into our personal account, so we can enjoy an extra supplementary pension after retirement.
This is one of the benefits of paying enterprise annuity. Of course, if you leave the company that normally pays you the enterprise annuity and go to a work unit without the enterprise annuity, in this case, you will stop paying the enterprise annuity normally, so you may not get the supplementary pension in the future, so we must ensure that our work unit will pay the enterprise annuity normally before reaching the legal retirement age and work normally in this work unit, so that we can finally enjoy the supplementary pension.
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The world of passers-by ants: on social security, commercial insurance and professional answering questions
Our social security system is not real insurance in the strict sense, but an income transfer and redistribution system to solve the social welfare security problem. Generally speaking, employees pay social security and provident fund, with five insurances and one gold. This social security needs to be borne by all units and individuals, and it is also one of the labor costs of enterprises. In addition to supplementary pensions provided by some central enterprises and state-owned enterprises, such as occupational annuities and enterprise annuities, individual future retirement pensions have been improved under the basic social security pension. Among them, enterprise annuity is closer to insurance in the commercial sense, while occupational annuity is the transition and upgrade supplement of pension reform. Only when private enterprises have good benefits can they have enterprise annuity insurance.
In terms of career, apart from basic social security, there are two kinds of old-age security for enterprises, namely occupational annuity and enterprise annuity, which belong to the category of commercial annuity old-age insurance outside the social security system.
Annuity supplementary pension insurance is a supplementary pension benefit provided by enterprises in addition to social security, which is paid jointly by enterprises and individuals, and the paid funds are accumulated in personal accounts. No sub-plans, no personal accounts.
Occupational annuity is mainly aimed at government agencies and institutions, with limited scope and mandatory. The supplementary old-age security mechanism that institutions must establish can be said to be a transitional model to deal with the old-age reform. When you reach retirement age, you will be paid monthly.
Enterprise annuity is a voluntary supplementary old-age security, which can be established by private enterprises and various social organizations. , a wide range. Close to the scope of commercial endowment insurance, it is the cooperation between enterprises and commercial insurance companies. You can get it in one lump sum when you reach retirement age.
The payment methods of occupational annuity and gas annuity are also different. The contribution ratio of occupational annuity is 8% for enterprises and 4% for individuals. The payment mode of enterprise annuity insurance is that the annual payment of enterprises does not exceed112 of the total wages of employees in the previous year, and the total of enterprises and employees does not exceed 1/6 of the total wages of employees in the previous year.
The last one is our commercial annuity insurance. Generally speaking, for ordinary families, basic social security solves the problems of security and old-age care, while for middle-class families, commercial annuity insurance will be additionally allocated. This kind of insurance is the choice of family cash flow planning. At least the cash flow cannot be collected for 5 years, and then it is partially collected. Surrender will lose the principal, which can be divided into savings account and universal wealth management account. After 5 years, if you don't get the appreciation in the universal account, you will get the guaranteed interest rate.
What is an enterprise annuity? What is the ratio of deposit to payment?
Enterprise annuity, in layman's terms, means that enterprise employees have an endowment insurance on the basis of the basic endowment insurance base, which will inevitably improve the pension level of enterprise retirees!
1.In May 2004, the National Trial Measures for Enterprise Annuities were issued. Enterprise annuity refers to the supplementary old-age insurance system voluntarily established by enterprises and their employees on the basis of participating in basic old-age insurance according to law.
★ This is different from the occupational annuity and compulsory supplementary old-age insurance system of government agencies and institutions.
Enterprise annuity is an important supplement to the national basic old-age insurance and the "second pillar" to improve the old-age insurance system for urban workers in China.
(The old-age insurance system for urban workers consists of basic old-age insurance, enterprise annuity and personal savings old-age insurance.)
In countries that implement modern social insurance system, enterprise annuity has become a common supplementary pension plan for enterprises and an important part of the old-age insurance system.
Second, the conditions for participants and employees to participate in the enterprise annuity plan.
(1) participants.
1. enter into a labor contract with this unit, and the probation period expires;
2 to participate in the basic old-age insurance for enterprise employees according to law and fulfill the obligation of payment.
(2) mode of operation, payment of annuity.
1. Through the establishment of personal accounts, enterprises and employees regularly pay insurance premiums in a certain proportion (employees can choose to pay the proportion, or they can apply to give up joining the enterprise annuity plan, which is the voluntary principle mentioned above). The level of enterprise annuity when employees retire depends on the scale of capital accumulation and investment income.
2. The proportion of enterprise annuity payment is generally 8% of the total wages of enterprises and 4% of the total monthly wages of employees. All the contributions of enterprises and employees enter the personal accounts of employees' social endowment insurance.
After retirement, according to the agreement, you can receive it monthly or in one lump sum to increase your pension income and retire early.
★ The enterprise annuity payment is different from the basic endowment insurance payment. The contribution of basic old-age insurance enterprises enters the overall account, and only the individual contribution of employees enters the individual account of employees.
In other words, the enterprise annuity enterprise contributions and individual contributions are personal income, belonging to personal private property, which can be inherited in case of accidents.
3. The payment level can be appropriately adjusted according to the economic situation of the enterprise; The insurance premiums paid by enterprises and employees are tax-free, and their investment income is given preferential tax reduction and exemption.
Third, the important role of enterprise annuity.
Some people think that enterprise annuity is a kind of welfare of enterprises.
In fact, there are essential differences between enterprise annuity and enterprise welfare.
Welfare is current consumption, enterprise annuity is future consumption, and the consumption right of enterprise annuity occurs after retirement;
Welfare embodies fairness and enterprise annuity embodies efficiency;
Generally speaking, the welfare items of enterprises are directly related to the material conditions such as living needs, and have nothing to do with people's status and level. Welfare standards are not aimed at people, but at enterprise annuities, focusing on efficiency, economic benefits of enterprises and personal contributions, which can lead to different levels of enterprise annuities.
Welfare belongs to the category of redistribution, and enterprise annuity still belongs to the category of initial distribution. Therefore, enterprise annuity is a good welfare plan, which not only improves the welfare of employees, but also provides an effective management tool for enterprises to solve welfare problems, and really plays a role in increasing the cohesion and attractiveness of enterprises.
(A) the establishment of enterprise annuity system is conducive to establishing a good corporate image and attracting and retaining outstanding talents.
With the development of socialist market economy and the arrival of knowledge economy, more and more enterprises realize that the competition between enterprises is, in the final analysis, the competition between people. However, with the deepening of the reform of labor and personnel system, the talent flow mechanism has gradually formed, enterprises have the right to choose talents, and individuals have the freedom to choose jobs. The rational flow of talents has become the trend of the times.
Therefore, establishing a good employee welfare security system in enterprises and units, fully solving the problems of medical care, pension, work injury and death compensation for employees, is conducive to the implementation of human resource management system, establishing a good corporate image, increasing market competitiveness, and thus attracting outstanding talents to join.
At the same time, it effectively protects the interests of employees, stabilizes the existing employees, enhances the cohesion of enterprises, mobilizes the enthusiasm of employees, and has a positive role in promoting the economic benefits of enterprises.
(2) Enterprises design different annuity plans according to employees' contributions, which is conducive to forming a fair and reasonable distribution system and giving full play to employees' potential.
According to expectation theory, employees will be motivated to make more efforts when they think that hard work will bring good performance evaluation. When designing an annuity plan, enterprises can make full use of the flexible characteristics of annuity insurance, break the traditional "egalitarianism" principle of salary and benefits, and provide different protection plans for employees with different seniority, different ranks, different positions and different contributions. For employees with long service, high rank, high technical content and great contribution, the amount of protection is higher and the protection plan is more comprehensive. However, employees with short service, low rank, low technical content and small contribution have low coverage and single protection plan.
The establishment of differentiated enterprise annuity system can form an incentive atmosphere within the unit, fully mobilize the enthusiasm of employees, give full play to their maximum potential and make more contributions to the development of enterprises.
(3) Promote the reform of the old-age security system and establish and improve the security system.
The effective implementation of the old-age insurance system depends on the long-term and stable structural relationship between the payer and the beneficiary.
But the reality is that the global population is aging faster, and the contradiction between supply and demand of pensions in various countries is becoming more and more acute. It is passive and has great limitations to increase the proportion of contributions or extend the retirement age. The first pillar of endowment insurance has a serious funding gap and payment pressure.
In addition, the single-pillar old-age security system has the disadvantages of too centralized responsibility and too simplified system, which increases the difficulty of formulating and adjusting the old-age security policy and is not conducive to achieving social equity.
The establishment of enterprise annuity helps to overcome the above disadvantages, and makes the pension system not only unified and universal, but also flexible and adaptable. In this way, the difficulty of formulating and adjusting the old-age security policy is reduced, which is conducive to the deepening of the reform of the old-age security system.
It is said that employees who implement the enterprise annuity system account for about 20% of the total number of employees. You should be very lucky. Bless you!
For reference only.
Enterprise annuity is actually an institution annuity. That company bought several for its employees.
Enterprise annuity is a part of endowment insurance, which is paid at 12% of salary. This part of the endowment insurance is not compulsory.
I still have an annuity. Who knows what it means?