What are the three classification criteria for enterprise annuities?

There are only two classification criteria, namely: 1. According to the degree of legal norms, enterprise annuities can be divided into two categories: voluntary and mandatory.

2. According to the method of calculation and payment of benefits, enterprise annuities can be divided into two types: payment determination and treatment determination.

1. What is the enterprise annuity?

1. Enterprise annuity refers to the following:

1) Enterprise annuity is a supplementary endowment insurance established by enterprises for employees, which is generally voluntarily established by capable enterprises, paid by enterprises and individuals in accordance with a certain proportion, and enters the personal annuity account of employees, which is received by employees after retirement;

2) Enterprise annuity is more similar to **, rather than endowment insurance or commercial insurance.

2. Legal basis: Article 2 of the Measures for Enterprise Annuity.

The term "enterprise annuity" in these measures refers to the supplementary endowment insurance system established independently by enterprises and their employees on the basis of participating in basic endowment insurance in accordance with the law. The state encourages enterprises to establish enterprise annuities. The establishment of enterprise annuity shall be implemented in accordance with these measures.

Second, how to receive the pension after retirement after the enterprise is buried in the year.

1. For the case of settlement abroad and death, it is generally necessary to choose a one-time payment, and when you retire, you can choose a one-time payment, of course, you can also choose other methods of collection;

2. After retirement, employees can choose to receive a pension on a monthly basis according to their own needs, that is, according to the payment time and rolling total amount of the enterprise annuity, the time and amount of the monthly pension can be converted into a monthly pension, this method is the same as the pension, and can be used as a monthly salary until the funds are paid, once this method of receipt is selected, it can not be changed again;

3. It is to convert the occupational annuity into endowment insurance, when retiring, employees can choose to invest in the enterprise annuity one-time pension, which is also received on a monthly basis, and the advantage is that they can enjoy the growth of funds on the insurance product, and this method of receiving can not be changed after confirmation.

Enterprise annuity is a kind of supplementary pension system, which refers to the supplementary pension insurance system voluntarily established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.

Enterprise annuity is an important supplement to the national basic pension insurance, and is the "second pillar" of China's urban employee pension insurance system (composed of three parts: basic pension insurance, enterprise annuity and individual savings pension insurance).

In countries with modern social insurance systems, enterprise annuities have become a more common enterprise supplementary pension plan, also known as:"Corporate Pension Schemes"or"Occupational pension schemes"and become an important part of the pension insurance system of the host country.

Enterprise annuity is a supplementary pension system, which refers to the supplementary pension insurance system voluntarily established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.

Conditions for employees to participate in the enterprise annuity case:

(1) Conclude a labor contract with the unit and the probationary period expires;

(2) Participate in the basic endowment insurance for employees of enterprises in accordance with the law and fulfill the obligation to pay.

Mode of operation. Enterprise annuities can be divided into two types: defined contributions (also known as DC plans) and defined benefits (also known as DB plans).

Annuity contributions. Through the establishment of personal accounts, enterprises and employees regularly pay a certain proportion of insurance premiums (among which individual employees can choose to pay the proportion or apply to give up joining the enterprise annuity plan), and the level of enterprise annuity when employees retire depends on the scale of capital accumulation and their investment income. Its basic characteristics are:

1) It is simple and easy to implement, and the disadvantages are highly transparent; (2) The level of payment can be appropriately adjusted according to the economic situation of the enterprise; (3) The insurance premiums paid by enterprises and employees are exempt from taxation, and their investment income is exempted from taxation; (4) Employees bear the relevant investment risks, and the enterprise shall not bear the obligation to pay insurance premiums other than regular contributions in principle;

The advantages of annuity payment are: (1) simple and flexible, the employer does not bear the obligation to provide a fixed amount of pension in the future, only needs to stipulate a certain contribution rate according to the pre-calculated pension amount, and does not bear actuarial responsibility, which can be undertaken by the life insurance company; (2) the pension is credited to the personal account, which is very attractive to employees, and once the participant terminates the pension plan before retirement, he or she can have a wide range of options for the disposal of his account balance; (3) The enterprise annuity of the plan does not have to participate in the reinsurance of the termination of the pension plan, and if the employee encounters significant financial difficulties, the pension plan can be terminated at any time without any liability.

Enterprise annuity is a kind of supplementary pension system, which refers to the supplementary pension insurance group knowledge insurance system voluntarily established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.

Legal basis: Article 2 of the "Measures for the Annual Collapse of Enterprises" The term "enterprise annuity" in these measures refers to the supplementary pension insurance system established independently by enterprises and their employees on the basis of participating in the basic endowment insurance in accordance with the law. The state encourages enterprises to establish enterprise annuities in a delayed manner.

The establishment of enterprise annuity shall be implemented in accordance with these measures.

Enterprise annuity is a supplementary pension system, which refers to the supplementary pension insurance system established independently by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law. Enterprise annuity is an important supplement to the country's basic endowment insurance, and Wangling is the "second pillar" of China's urban employee endowment insurance system (composed of three parts: basic endowment insurance, enterprise annuity and individual savings endowment insurance). China's urban workers' pension insurance system, which is being improved, is composed of three parts: basic pension insurance, enterprise annuity and personal savings pension insurance.

In the countries that implement the modern social insurance system, the enterprise annuity has become a more common enterprise supplementary pension plan, also known as the "enterprise pension plan" or "occupational pension plan", and has become an important part of the country's pension insurance system.

Enterprise annuity refers to the supplementary pension insurance system voluntarily established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law, and the proportion of enterprise annuity contributions is:

1. 8% for units, 4% for individuals, occupational annuity = unit payment + individual payment;

2. According to the economic and social development situation, the state appropriately adjusts the proportion of enterprise and individual occupational pension contributions. The annual payment of the enterprise shall not exceed 8% of the remuneration of the employees of the enterprise, and the cumulative payment of the enterprise and the individual employees shall not exceed 12% of the remuneration of the employees of the enterprise, and the actual cost shall be determined by the enterprise and the employees through negotiation.

The provisions of the enterprise annuity are as follows:

1. According to the relevant regulations of the state on enterprise annuity, employees can receive enterprise annuity once or regularly from their personal account for enterprise annuity only when they reach the retirement age stipulated by the state. Employees who have not reached the retirement age prescribed by the state shall not withdraw funds from their personal accounts in advance. The funds in the personal account of the enterprise annuity of the person who have settled abroad can be paid to the person in a lump sum according to his request;

2. When an employee changes his or her work unit, the funds in the personal account of the enterprise annuity can be transferred with him. If an employee goes on to higher education, joins the army, is unemployed, or the new employment unit does not implement the enterprise annuity system, his or her personal account for enterprise annuity may continue to be managed by the original management agency. After the death of an employee or retiree, the balance of his or her personal account for the enterprise annuity shall be received in a lump sum by the beneficiary or legal heir designated by him/her.

Legal basis]:

Article 3 of the Measures for Enterprise Annuity is false.

The fees required for enterprise annuity shall be jointly paid by the enterprise and the individual employees. The enterprise annuity ** implements complete accumulation, establishes a personal account for each employee who participates in the enterprise annuity, and invests and operates in accordance with the relevant provisions of the state. Enterprise annuity**Investment and operation income is merged into enterprise annuity**.

Article 4 The relevant taxation and financial management of enterprise annuity shall be implemented in accordance with the relevant provisions of the State.

Article 5 When an enterprise or employee establishes an enterprise annuity, the trustee of the enterprise annuity shall be determined, and the enterprise shall sign the trustee management contract with the trustee on behalf of the client. The trustee can be a legal person trustee in accordance with national regulations, or an enterprise annuity council established by the enterprise in accordance with relevant national regulations.