How much does an enterprise annuity generally pay for an individual

This mainly depends on the enterprise annuity plan (formulated by the enterprise itself, after being approved by the workers' congress, approved by the labor and social security department), the relevant national policies stipulate that the enterprise payment shall not exceed 1 12 of the total salary, and the total amount of enterprise and individual payment shall not exceed 1 6, and there is no provision for the lower limit, and now many units of general enterprise payment are 5% of the total salary of the previous year (can be included in the cost) of 1% of the individual. In addition, the part of the enterprise contribution allocated to individuals is now subject to individual income tax, and it is retroactive indefinitely.

According to the current preferential tax policy, enterprises will generally choose to pay 5% of employees' wages, while individual contributions will be between 1% and 5%. However, some regional preferential tax policies have not yet been implemented, and they still pay at 4%. However, if there is a balance in the enterprise with good efficiency, it will also choose the upper limit of the payment, that is, the total salary of the previous year to pay the enterprise payment.

This is to be agreed upon by the unit and the trustee when signing the trust contract, and generally speaking, it will not change after the rate distribution ratio is negotiated.

In addition, there is an upper limit on the contribution of the unit, which does not exceed the total remuneration of the employee, and the joint contribution of the individual and the unit cannot exceed 17% of the total remuneration

Therefore, the proportion of payment between units and individuals depends on how the leaders of the unit decide.

Strong BS does not give bounty points to the person ......, it's all level 5, and it's still so ......

Summary. The enterprise annuity is equal to the unit contribution plus the individual contribution. The proportion of payment is generally 8% of the total salary of the employer, and 4% of the salary paid by the employer is withheld by the employer.

At the same time, in order to ensure occupational pension income, it may face a contraction caused by inflation for a certain period of time. The state may, in accordance with the economic and social conditions, adjust the proportion of occupational pensions paid by units and individuals in a timely manner. The part of the unit contribution is paid by the treasury, and the interest is calculated at the national unified accounting rate every year.

The enterprise annuity is equal to the unit contribution plus the individual contribution. The proportion of rotational payment is generally 8% of the total salary of the unit, and 4% of the salary paid by the employer is withheld by the unit. At the same time, in order to ensure the income of occupational pensions, it may face a contraction caused by inflation during a period of starvation.

The state may, in accordance with the economic and social situation, adjust the development of the proportion of units and individuals paying occupational pensions in a timely manner. The part of the unit contribution is paid by the treasury, and the interest is calculated at the national unified accounting rate every year.

According to the relevant provisions of the Enterprise Annuity Measures issued by the Ministry of Human Resources and Social Security and the Ministry of Finance in 2017, enterprise annuity = (individual payment + enterprise payment) x payment period. If the annuity is 400 yuan, the total amount of 4,800 yuan a year, assuming that the payment period is 20 years, the account Zheng Chong is expected to accumulate more than 200,000 yuan. If you receive it on a monthly basis for a period of 20 years, you can get about 1,300 yuan per month after retirement.

Article 14 of the Measures for Enterprise Annuity Enterprise annuity** consists of the following items: (1) enterprise payment; (2) Individual contributions by employees; (3) Income from investment and operation of enterprise annuity. Article 15 of the Measures for Enterprise Annuity shall not exceed 8% of the total wages of its employees every year.

The total contribution of the enterprise and the individual employee shall not exceed 12% of the total salary of the employee. The specific cost required shall be determined through consultation between the enterprise and the employees. The individual contributions of employees shall be withheld and paid by the enterprise from the individual wages of the employees.

The contribution of the enterprise shall not exceed one-twelfth of the total salary of the previous year (and the total contribution of the enterprise and its employees shall not exceed one-sixth of the total salary of the previous year. The deduction ratio of individuals and units depends on the provisions of your enterprise's enterprise annuity plan, and generally speaking, the enterprise contribution shall not exceed one-twelfth of the total salary of the previous year (and the total contribution of the enterprise and employees shall not exceed one-sixth of the total salary of the previous year.

Legal basis: "Notice on Issues Concerning the Collection and Administration of Individual Income Tax for Enterprise Annuity" II. The part of the enterprise payment of enterprise annuity included in the personal account (hereinafter referred to as the enterprise payment) is the income obtained by the individual due to his position or employment, which belongs to the taxable income of individual income tax, and when it is included in the personal account, it shall be regarded as one month's wages and salaries of the individual (not combined with normal wages and salaries), without deducting any expenses, and the individual income tax payable for the current period shall be calculated according to the item of "income from wages and salaries". and withheld by the enterprise at the time of payment.

If an enterprise pays the enterprise contribution on a quarterly, semi-annual or annual basis, it shall not be reverted to the month to which it belongs when calculating the tax, and it shall be used as a month's wages and salaries, without deducting any expenses, and the individual income tax shall be calculated and withheld according to the applicable tax rate.

Notice on Issues Concerning the Collection and Administration of Individual Income Tax on Enterprise Annuities" 3. The part of the enterprise payment that has been included in the personal account that cannot be attributed to the individual due to the setting conditions of the annuity shall be refunded. The specific calculation formula is as follows:

Tax refund payable = tax paid by the enterprise (1 Cumulative amount of tax paid by the enterprise actually received by the enterprise).

When applying for tax refund, individuals participating in the annuity plan shall declare to the in-charge tax authorities with their resident ID cards, a copy of the "Individual Income Tax Report Form for Annuity Enterprise Payment and Withholding" with personal details declared by the enterprise in the previous months, a copy of the "Tax Payment Certificate" for tax payment, and a certificate of the difference between the amount actually received by the annuity enterprise and the annuity enterprise payment amount that has paid the tax issued by the enterprise, and the tax refund shall be granted after verification by the in-charge tax authority.

Legal analysis: enterprise annuity payment must first establish a personal account, and then the enterprise and employees pay insurance premiums regularly according to a certain percentage, so the occupational annuity is equal to the part paid by the unit plus the part paid by the individual. The annual payment of the enterprise shall not exceed 8% of the total wages of the employees of the enterprise, and the total contribution of the enterprise and the individual employees shall not exceed 12% of the total wages of the employees of the enterprise, and the specific expenses shall be determined by the enterprise and the employees through negotiation.

The payment base is: the part of the individual salary that exceeds the average salary of the local on-the-job employees in the previous year by more than 300% shall not be included in the individual payment wage base; If it is lower than 60% of the average salary of local on-the-job employees in the previous year, the individual contribution wage base shall be calculated at 60% of the average salary of local on-the-job employees. Of course, the situation of each company is different, and the income of enterprise annuity may face the shrinkage caused by inflation, so the state will adjust the contribution ratio of unit and individual employee annuity according to the economic and social development status.

8% of the total salary of the unit and 4% of the salary paid by the unit shall be withheld by the unit.

Legal basis: Article 14 of the Provisions on Enterprise Annuity Article 14 The annual contribution of an enterprise shall not exceed 8% of the total wages of its employees in the previous year. The total contribution of enterprises and individual employees shall not exceed 12% of the total wages of employees in the previous year.

The specific required expenses shall be determined through consultation between the enterprise and the employees.

The enterprise annuity is that the annual payment of the enterprise shall not exceed 8% of the total wages of the employees of the enterprise, and the total contribution of the enterprise and the individual employees shall not exceed 12% of the total wages of the employees of the enterprise.

Legal Analysis:1If the employee becomes disabled or incapacitated due to an accident, the enterprise annuity will be paid for 20 years, starting from the day the employee's injury and illness are determined; 2.

When the employee reaches the age of 60, the pension payment time will be reduced by one year for each additional year; 3.When the employee is older than 75 years old, the enterprise annuity will be paid for five years. The above is the general payment time of enterprise annuity.

Legal basis: Measures for Enterprise Annuities

Article 15 The annual contribution of an enterprise shall not exceed 8% of the total wages of its employees. The total contribution of enterprises and individual employees shall not exceed 12% of the total wages of employees of the enterprise. The specific required expenses shall be determined through negotiation between the enterprise and the employees.

The individual contributions of employees shall be withheld and paid by the enterprise from the individual wages of the employees.

Article 24 Those who meet one of the following conditions may receive enterprise annuity: (1) When an employee reaches the retirement age prescribed by the state or completely loses the ability to work, he or she can receive the enterprise annuity from his enterprise annuity personal account on a monthly, installment or one-time basis, or he can purchase commercial pension insurance products with all or part of the funds in his enterprise annuity personal account, receive benefits in accordance with the insurance contract and enjoy the corresponding inheritance rights; (2) The funds in the personal account of the enterprise annuity of the person who have settled abroad (outside the territory) can be paid to the person in a lump sum according to his or her request; (3) After the death of an employee or retiree, the balance of his or her enterprise annuity personal account may be inherited.

Summary. The exact amount of enterprise annuity that can be reached after retirement varies from person to person. After all, everyone's payment period may be different, and the amount of annual payment may also be different, so the enterprise annuity that everyone can receive after retirement is also different.

Enterprise annuity = (individual payment + enterprise payment) payment period. Generally, the enterprise bears 8%, and the individual employee bears 4%. For example, if you start participating in the enterprise annuity at the age of 30, the retirement age is 60 years old, and you have been paying for 30 years, and the salary has been 6,000 yuan, then when you retire, the enterprise annuity will have:

6000 4%)+6000 8%)]30 12)=259,200 yuan.

The exact amount of enterprise annuity that can be reached after retirement varies from person to person. After all, everyone's payment period may be different, and the amount of annual payment may also be different, so the enterprise annuity that everyone can receive after retirement is also different. Enterprise annual chain call = (individual payment + enterprise payment) payment period.

In a chaotic manner, the enterprise bears 8% of the burden and the individual employee bears 4%. For example, if you start to participate in the enterprise annuity at the age of 30, the retirement age is 60 years old, and you have been paying for 30 years, and the salary has been 6,000 yuan, then when you retire, the enterprise annuity will have: [(6000 4%) + 6000 8%)] 30 12) = 259200 yuan.

It can be said that the enterprise annuity is the same as the basic pension insurance, and it is overpaid to envy the number. The more you pay before retirement, the more you can receive the enterprise annuity after retirement.

Under what circumstances can the enterprise annuity be received 1. General situation: Under normal circumstances, the insured must reach the statutory retirement age of the enterprise annuity to receive it. China's statutory retirement age is 60 years old for men and 55 years old for women.

2. Special circumstances: There are many special cases of enterprise age, for example, if the insured person has not reached the statutory retirement age, he dies unexpectedly or loses his ability to work, then he can submit relevant information to go through the collection procedures; For example, if the insured person settles abroad or immigrates, he can apply for a one-time receipt of all the enterprise annuities in the account.

Enterprise annuities. Individuals should pay 4% of their own wages and the total wages of their own units.

8% of which is withheld by the unit.

In order to ensure that the occupational pension is launched for a specific period of time (such as CPI ultra-high disadvantages).

Income may face a contraction caused by inflation, and the measures also mention that 'according to the economic and social development situation, the state can adjust the proportion of units and individuals occupational pension contributions in a timely manner'.

For the full financial contribution unit, the part of the unit contribution is paid by the government, and the bookkeeping method is adopted, and the interest is calculated every year according to the bookkeeping interest rate uniformly announced by the state. Partial contribution unit: The unit payment is actually borne by the unit, and the actual account accumulation is adopted.

The resulting occupational annuity** implements market-oriented investment and operation, and the interest is calculated according to the actual income.

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

Enterprise annuity is the basic pension insurance of the state.

An important supplement is the pension insurance system for urban workers that is being improved in China.

It is composed of three parts: basic endowment insurance, enterprise annuity and personal savings endowment insurance). In the countries that implement the modern Huaishout 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 pension insurance system of the host country.

The specific fees paid by individuals and enterprises are mainly determined through negotiation between enterprises and employees, and are not uniform, so there is no way to determine how much to pay. However, the annual contribution of the enterprise shall not exceed 8% of the total wages of the employees of the enterprise, and the total contribution of the enterprise and the individual employees shall not exceed 12% of the total wages of the employees of the enterprise. The contribution of the employee's individual lead is deducted from the personal salary.

The specific fees paid by individuals and enterprises are mainly determined through negotiation between enterprises and employees, and are not uniform, so there is no way to determine how much to pay. However, the annual contribution of the enterprise shall not exceed 8% of the total wages of the employees of the enterprise, and the total contribution of the enterprise and the individual employees shall not exceed 12% of the total wages of the employees of the enterprise. The contributions of individual employees are deducted from their salaries.