Personal account of enterprise annuity can be found on the website of pension professional service. Open a browser, log in to the homepage of the website, click "Individual User Login" to enter, enter the enterprise annuity account number (or ID number) and password, and click "Login" to enter the enterprise annuity personal account information inquiry page. Just follow the tips on the website. Personal accounts correspond to social pooling. Personal account mode means that the collection and payment of old-age insurance premiums all go into personal accounts. When workers enter old age, lose their ability to work, and leave the labor market, they receive their own pensions according to the accumulated amount of personal accounts (principal+operating income). This model has a certain incentive effect on employees, but it does not reflect the "law of large numbers", has no function of mutual assistance and risk sharing, and has great pressure on maintaining and increasing the value of funds. In specific institutional arrangements, this model is always associated with the completely accumulated financial model. In the past, an irregular name was misused as "personal account" in many normative documents, and now it is collectively referred to as "personal account" in normative documents. At first, China only had "Zhang", but there was no "Zhang", and there was a difference between "Zhang" and "Zhang". In 2002, the relevant departments of the state successively issued a series of normative materials, which completely separated the "hukou" from the "hukou" and truly established the status of "hukou". Among the insurance and one fund, only the endowment insurance and medical insurance have personal accounts, while the other three insurances and one fund have no personal accounts. The social security number composed of the ID number is a personal account of endowment insurance, covering endowment insurance and medical insurance, and there is no possibility of duplication. Endowment insurance usually consists of two parts, in which enterprises pay 20% and individuals pay 8%. The overall account is composed of 20% paid by enterprises and 8% paid by individuals.
I. Enterprise Annuity
1. Enterprise annuity is a supplementary old-age insurance system, which refers to the supplementary old-age insurance system independently established by enterprises and their employees on the basis of participating in the basic old-age insurance according to law. It 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 (consisting of basic old-age insurance, enterprise annuity and personal savings old-age insurance).
2. In countries that implement modern social insurance system, enterprise annuity has become a common supplementary pension plan for enterprises, also known as "enterprise annuity plan" or "occupational annuity plan", and has become an important part of the old-age insurance system in the host country.
Two. The main functions of enterprise annuity are as follows:
1, which can be used as deferred payment of wages and income distribution;
2. It can mobilize the enthusiasm of employees to the greatest extent and create greater profits;
3. In the case that the basic pension is decreasing year by year, the retirement life of employees can be guaranteed;
4. National tax policies can be used to save taxes for enterprises and individuals. In addition, the enterprise annuity system also plays an important role in establishing a good image of enterprises and attracting outstanding talents.
Legal basis: Other deductions mentioned in Article 13 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China include payment of enterprise annuities and occupational annuities that meet the requirements of the state, purchase of commercial health insurance and tax-deferred commercial endowment insurance that meet the requirements of the state, and other items that can be deducted according to the provisions of the State Council. Special additional deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year.