Among them, the contribution ratio of the enterprise is 8% of the total wages of the employees of the company, and the contribution ratio of the employees is 4% of the wages. The specific actual expenses shall be determined through consultation between the enterprise and the employees. There are certain regulations on the base of employee contributions: the part where the individual salary exceeds 300% of the average salary of local employees in the previous year is not included in the base of individual contributions; If it is lower than 60% of the average salary of local employees in the previous year, the base of individual payment salary shall be calculated according to 60% of the average salary of local employees.
When an enterprise starts an enterprise annuity account, if it can't continue to pay due to operating losses, reorganization and merger, it can stop paying after consultation with employees.
Suppose an employee's monthly income is 10000 yuan, then according to the above regulations, the enterprise annuity he needs to pay every month is 400 yuan, and the enterprise annuity the company needs to pay for him is 800 yuan. Suppose the company has a total of 1 000 employees, and the company needs to pay an enterprise annuity of 800,000 yuan per month.
The function of enterprise annuity is comprehensive:
Distribution function. The supplementary pension plan in the form of enterprise annuity is regarded as a delay in the distribution of employees' wages and income.
Incentive function. According to enterprise profits and employee performance, enterprise annuity plan provides funds for employee annuity personal accounts, which is a very active and effective means to attract high-quality talents, stabilize the workforce and mobilize the enthusiasm of employees to the maximum extent.
Safeguard function. The establishment of enterprise annuity can greatly improve the pension benefits of retired workers, meet the objective needs of retirees to enjoy a higher quality of life, and play its supplementary and guarantee role to a greater extent.
The above is about "the proportion of enterprise annuity payment?" About introduction.