1. What is the contribution ratio of enterprise annuity units and individuals? 1. Occupational annuity = unit contribution+individual contribution. The payment ratio is: 8% of the total salary of the unit; The unit will deduct 4% of my salary. 2. At the same time, in order to ensure that the occupational annuity income may shrink due to inflation in a specific period (such as high CPI), the method also mentions that "according to the economic and social development, the state can adjust the proportion of occupational annuity contributions of units and individuals in a timely manner". 3 for the financial full payment unit, the unit payment part is paid by the financial expenditure, and the interest is calculated according to the unified bookkeeping rate announced by the state every year. Before a staff member retires, the accumulated storage amount in his occupational annuity account shall be recorded by the funds allocated by the finance at the same level. Non-full payment unit: the unit payment is actually borne by the unit and accumulated by real account. The occupational annuity fund thus formed implements market-oriented investment operation and bears interest according to actual income. 2. What are the types of occupational annuities? According to the calculation and payment methods, they can be divided into two basic modes, namely DB mode and DC mode. Foreign public officials implement DB mode, and the supplementary insurance of enterprises is enterprise annuity, which gradually changes from DB mode at the beginning to DC mode. Since 2 1 century, DC mode has surpassed DB mode. Occupational annuities are divided into pay-as-you-go type, fund accumulation type and partial accumulation type according to financing methods. The pension insurance for public officials generally implements the pay-as-you-go type, while the pension insurance for enterprise employees mainly implements the fund accumulation type, and some countries implement the partial accumulation type. According to the organizational management mode of occupational annuity, there are trust management types represented by Britain and the United States; The type of company managed by the insurance company according to the contract; There are traditional enterprise internal management types represented by Germany. 3. What are the characteristics of enterprise annuity? The basic characteristics of national occupational pension plans are: (1) Most national occupational pension plans are voluntary; (2) The payment shall be borne by both the employer and the employee; (3) The fund can operate in a market-oriented way; (4) The payment and operation of the occupational annuity plan enjoy the national tax-free preferential policies.