2. According to the relevant documents of China's pension insurance system, the level of employee pension insurance and unemployment insurance benefits, that is, the amount of income, is not directly linked to the payment level of enterprises in various periods of providing services to employees, and the obligations undertaken by enterprises are limited to the amount paid according to the prescribed standards, which belongs to a fixed deposit plan. No deposit plan is set for the rest.
3. At present, only employee pension insurance and unemployment insurance benefits are set as deposit plans, so they are post-employment benefits.
Data expansion:
Defined contribution plan (DCP) means that an enterprise pays a fixed contribution to an independent entity (usually a fund). If the fund can't have enough assets to pay all employee benefits related to employee services in the current period and the previous period, the enterprise will no longer have the legal obligation to pay further capital contribution and constructive obligation. According to the relevant documents of China's old-age insurance system, the treatment of employees' old-age insurance, that is, the income level, is not directly linked to the payment level of enterprises in each period of providing services to employees, and the obligations undertaken by enterprises are limited to the amount paid in accordance with the prescribed standards, which belongs to the defined deposit plan referred to in international financial reporting standards.
Source: Baidu Encyclopedia Deposit Plan.