The problems of enterprise annuity in China, what is the problem of enterprise annuity?

This problem is actually based on the actual situation, our company is also pushing the enterprise annuity, but for me personally I think the disadvantages outweigh the advantages, for example: at present, someone's salary is 5000 yuan per month, for individuals can avoid personal tax of about 21 yuan, specifically can be as follows, for the company can avoid tax 5000 * 5% = 250 yuan, but the company to bear the enterprise payment is 280 yuan, which is equivalent to saying that the company has to pay 30 yuan for this, but why does the company do this, first, In order to retain talents, the company has to pay at least 8 years for the company to get the 280 yuan paid by the company; Second, if you can't reach 8 years in the job, then the company pays 280 of the money you can get less and less, but the company's tax avoidance is not limited by time, that is to say, selfishly speaking, you use your own money to help the company immediately carry out tax avoidance operations, and your own money ** goes in, and you can't take out the money you pay and the money paid by the company until you die, settle abroad, or lose your ability to work or retire, there are too many unknowns at this stage, in addition, for young people, At present, the individual pays 170, although the company pays 280, but when it comes to retirement (the other three situations are basically not considered), the 280 yuan is estimated to have depreciated to the point that it is not good, imagine that the degree and speed of the current money depreciation must be faster than the income brought by the enterprise annuity in this department, so I don't think it is necessary to buy. In other words, there is a theory that the current retired workers are using the pension insurance money that young people are currently working on.

The implementation of this enterprise annuity is nothing more than a disguised transfer of the pressure of the current pension insurance to the current enterprises and employees. If you don't like it, don't spray it!!

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.

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).

Hello dear. The proportion of enterprise annuity payment, the enterprise payment part and the individual payment part in the initial stage of the establishment of the enterprise annuity, through the enterprise annuity plan to determine, the specific proportion will be agreed in the plan, the "enterprise annuity management measures" stipulated in the enterprise payment of the maximum ceiling of the enterprise payment of one-twelfth of the total wages of employees in the previous year, the total maximum limit of enterprise and individual contributions of one-sixth of the total salary of the previous year. The base of the payment will also be specified in the annuity plan, which will generally be based on the total salary of the employee in the previous year, that is, the salary should be paid, but because the annuity plan needs to be reviewed and filed by the labor department, the general enterprise will refer to the payment base of the social security as the payment base of the annuity.

According to the latest documents, the enterprise annuity currently adopts the back-end tax payment method, that is, the individual income tax is not paid in the payment and accumulation stage, and the individual income tax is paid when it is received. For detailed tax regulations, please refer to: The Ministry of Finance, the Ministry of Human Resources and Social Security, and the State Administration of Taxation jointly issued the Notice on Issues Concerning Individual Income Tax on Enterprise Annuities and Occupational Annuities (Cai Shui [2013] No. 103, hereinafter referred to as "Document No. 103"), which clarifies that from January 1, 2014, the annuities that meet the requirements will not be subject to individual income tax in the annuity payment link and annuity ** investment income link, and the tax liability will be deferred to the link where the individual actually receives the annuity.

An annuity is a benefit. The current benefits refer to the fact that in order to retain and motivate employees, the benefits are non-cash forms of remuneration, while the allowances are paid in the form of cash.

What is an enterprise annuity.

Enterprise annuity refers to the old-age security plan established by enterprises and their employees on the basis of participating in basic endowment insurance in accordance with the law, in accordance with national policies and the economic situation of the enterprise, through necessary democratic decision-making procedures, and enjoying the support of national tax incentives. Enterprise annuity is an important supplement to the national basic endowment insurance, and is the "second pillar" of China's urban employee endowment insurance system (composed of three parts: basic endowment insurance, enterprise annuity and personal savings endowment insurance). In countries that implement modern social insurance systems, enterprise annuities have become a more common enterprise supplementary pension plan, also known as "enterprise pension plan" or "occupational pension plan", and has become an important part of the pension insurance system of the host country.

Those who meet one of the following conditions can receive the enterprise annuity:

1) When an employee reaches the retirement age stipulated by the state or completely loses the ability to work, he or she can receive the enterprise annuity from his or her enterprise annuity personal account on a monthly, in installments or in a lump sum, or he can purchase all or part of the funds in his enterprise annuity personal account for commercial pension insurance products, and receive benefits and enjoy the corresponding inheritance rights in accordance with the insurance contract.

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 request.

3) After the death of an employee or retiree, the balance of his or her personal account for enterprise annuity may be inherited.

The establishment of enterprise annuity can improve the level of pension treatment of employees after retirement to a considerable extent, solve the large income gap between workers before and after retirement caused by the decline in the replacement rate of basic pension year by year, make up for the lack of basic pension security level, meet the objective needs of retirees to enjoy a higher quality of life, and play its role of supplementation and security.

The enterprise annuity is a supplementary pension, and it can be established when the enterprise effect is good. When you reach the statutory retirement age, you can apply for it to supplement the old-age benefits.

Legal analysis: The proportion of the equity attributable to the enterprise annuity paid by the enterprise is attributed according to the enterprise annuity implementation plan according to the employee's service period in the collapsed enterprise.

Legal basis: Measures for Enterprise Annuity Article 8 The enterprise annuity plan shall include the following contents: (1) participants; (2) the proportion and method of fund raising and distribution; (3) Account management; (4) The ownership of the rights and interests of the great; (5) ** management; (6) The method of calculation and payment of benefits; (7) Changes and terminations of the program; (8) Organizational management and supervision methods; (9) Other matters agreed upon by both parties. The enterprise annuity plan is applicable to employees who have completed their probationary period.