Legal basis: Notice of the General Office of the State Council on Printing and Distributing the Measures for Occupational Pensions of Institutions and Institutions.
Article 5 The occupational annuity fund consists of the following items: (1) Unit contributions. (2) individual payment; (3) Income from investment and operation of occupational annuity funds; (four) other income as prescribed by the state.
Article 6 Occupational annuity funds shall be managed by individual accounts. Accumulated actual account of individual contributions. For the unit that pays the full financial fee, the unit pays the fee by bookkeeping according to the information provided by the unit, and calculates the interest every year according to the bookkeeping rate uniformly announced by the state. Before the staff member retires, the accumulated storage amount of his occupational annuity account is recorded by the funds allocated by the finance at the same level; For units that are not fully funded by finance, the unit payment shall be accumulated in the actual account. The occupational annuity fund formed by the accumulation of real accounts shall be market-oriented and bear interest according to actual income.