What is the percentage of enterprise annuity contributions?

Under normal circumstances, the proportion of unit contribution is 8%, the proportion of individual contribution is 4%, the total proportion of payment is 12%, and the enterprise annuity and housing provident fund only have personal accounts, so the enterprise annuity paid by units and individuals is all into the individual enterprise annuity account of employees and belongs to the depositor.

Enterprise annuity is a kind of 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 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 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.

According to the relevant regulations of the state on enterprise annuity, employees can only reach the retirement age stipulated by the state.

, you can receive the enterprise annuity once or regularly from your personal account for the enterprise annuity. 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 the request of the person.

When an employee changes his or her employer, the funds in the personal account of the enterprise annuity can be transferred with him. The enterprise annuity system is not implemented during the period of advancement of employees, joining the army, unemployment, or new employment.

The personal account of the enterprise annuity can continue to be managed by the original management institution. After the death of an employee or retiree, the balance of the individual account of the enterprise annuity shall be received in a lump sum by the beneficiary or legal heir designated by the employee.

According to the "Occupational Pension Measures": occupational pension = unit payment + individual payment. Among them, the contribution ratio is: 8% of the total salary of the unit; 4% of the salary paid by the employee shall be withheld by the unit.

At the same time, in order to ensure that the income of occupational annuity may face the shrinkage caused by inflation in a specific period (such as ultra-high CPI), the measures also mention that "according to the economic and social development status, the state can adjust the proportion of unit and individual occupational annuity contributions in a timely manner".

For the full financial contribution unit: the part of the unit contribution is paid by the financial expenditure, and the bookkeeping method is adopted, and the interest is calculated every year according to the accounting interest rate announced by the state, and the cumulative storage amount of the employee's occupational pension account before retirement is recorded by the financial allocation funds at the same level.

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.

Legal analysis: occupational annuity = unit payment + individual payment, of which the payment ratio is: 8% of the total salary of the unit; 4% of the wages paid by the employee, and the total contribution of enterprises and individuals shall not exceed 12% of the total salary of the employees of the enterprise.

Legal basis: "Dissipation of the Measures of the People's Republic of China for Enterprise Annuity".

Article 2 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 basic endowment insurance in accordance with the lawThe state encourages enterprises to establish enterprise annuitiesThe establishment of enterprise annuity shall be implemented in accordance with these measures.

Article 3 The expenses required for enterprise annuity shall be paid by the enterprise and the individual employeesEnterprise 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 stateEnterprise annuity**Investment and operation income is merged into enterprise annuity**.

The enterprise annuity is jointly borne by the enterprise and the employee, and the unit contribution generally does not exceed one-twelfth of the total salary of the previous year (equivalent to the total salary; The total contribution of the unit and the employee shall generally not exceed one-sixth of the total salary of the previous year (equivalent to the total salary). The enterprise annuity implements market-oriented operation, and should choose the operating institution recognized by the Ministry of Labor and Social Security for management. The enterprise annuity payment method can be flexibly selected, and the enterprise can choose the best according to the situation of the province.

According to the "Enterprise Annuity Regulations" issued by the Ministry of Human Resources and Social Security on June 6, 2016, Article 14 The annual contribution of an enterprise shall not exceed 8% of the total salary of the employees of the enterprise 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.

According to the "Provisions on Enterprise Annuity" issued by the Ministry of Human Resources and Social Security on June 6, 2016: Article 15 The channels for enterprise payment and expenditure shall be implemented in accordance with the relevant provisions of the state, and the individual payment of employees shall be withheld and paid by the enterprise from the individual wages of employees.

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.

Extended Material: Firms (Economic Terms).

Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. "Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.

In the scope of commodity economy, as one of the various modes of organizational units, according to certain organizational laws, the organic economic entity is generally for the purpose of profit, with the mission of maximizing the interests of investors, customers, employees and the public, and exchanging income by providing products or services. It is a product of social development and has grown and strengthened due to the development of the social division of labor. Enterprises are the main liquid and only important participants in market economic activities; Under the socialist economic system, the coexistence of various enterprises constitutes the micro foundation of the socialist market economy.

There are three basic organizational forms of enterprises: sole proprietorship, partnership and company, and the corporate enterprise is the most important and typical organizational form in modern enterprises.

Modern economic theory believes that enterprises are essentially "a mechanism for resource allocation", which can realize the optimal allocation of the entire social and economic resources and reduce the "transaction costs" of the whole society. The word "enterprise" in modern Chinese is derived from the Japanese language. Like some other basic vocabulary commonly used in the field of social sciences, it is a Chinese character vocabulary translated during the large-scale introduction of Western culture and institutions after the Meiji Restoration of Japan and Mamoto, and after the Wuxu Reform, these Chinese characters were imported from Japanese to modern Chinese in large quantities.

Related and similar in usage to the word "business", there is also the word "business").

Enterprise annuity payment ratio: individual conglomerate with 4% of salary, unit contribution accounts for 8% of total salary, and individual contribution can be deducted by the unit.

In fact, enterprise annuity is also known as enterprise pension plan or occupational pension plan. In some developed countries, enterprise annuities are very common. In China, enterprise annuity is an important supplement to China's basic pension insurance.

If you want to receive the Qihe Mengye Annuity, you can receive it in monthly installments or a lump sum after the policyholder's normal retirement. In addition, it is generally not possible to pick up it in the middle.

The enterprise annuity contribution ratio is as follows:

1. 8% of the total salary of the unit in the annuity payment;

2. Annuity payment, 4% of the salary paid by the person is required;

3. The total contribution of enterprises and individuals shall not exceed 12% of the total wages of employees of the enterprise.

1. The withdrawal method of enterprise annuity is as follows:

1. When the statutory retirement age is reached, employees can receive it at one time or in installments;

2. When employees settle abroad, they can receive it at one time;

3. Employees who lose their ability to work due to illness and disability can apply for one-time or installment pick-up;

4. In the event of death before retirement, the heirs can apply for a lump sum payment.

Second, the enterprise annuity retirement withdrawal process is as follows:

1. Employees who have paid enterprise annuity need to apply for receiving enterprise annuity to the personnel department of the unit that originally paid the enterprise annuity when they retire, and they need to fill in the enterprise annuity application form and provide a copy of their ID card and bank card;

2. The enterprise will review the application of retired employees and send the application form for withdrawal of annuity to the relevant departments;

3. For employees who are eligible to receive enterprise annuity, the relevant departments will entrust the bank to transfer the enterprise annuity to the bank account of the withdrawer.

In short, the proportion of enterprise annuity contributions is 8% of the total salary of the unit; 4% of the salary paid by the employee shall be withheld by the unit. For the full financial contribution unit: the part of the unit contribution is paid by the financial expenditure, and the bookkeeping method is adopted, and the interest is calculated every year according to the accounting interest rate announced by the state, and the cumulative storage amount of the employee's occupational pension account before retirement is recorded by the financial allocation funds at the same level. Partial contribution unit: The unit payment is actually borne by the unit, and the actual account accumulation is adopted.

Circular of the General Office on Printing and Distributing the Measures for Occupational Pensions of Organs and Institutions

Article 5 The occupational annuity is composed of the following items: (1) unit contributions; (2) Individual payment; (3) Income from the investment and operation of occupational annuity**; (4) Other income as provided by the state.

Article 6 Occupational pension** shall be managed by means of personal accounts. Individual payments are accumulated in real accounts. For the unit that contributes in full to the financial department, the unit shall pay the fee according to the information provided by the unit in the bookkeeping method, and the interest shall be calculated every year according to the accounting interest rate uniformly announced by the state, and the cumulative storage amount of the employee's occupational pension account shall be recorded by the funds allocated by the finance at the same level before retirement; For units that do not contribute in full from the treasury, the payment of the unit shall be accumulated in actual accounts.

The occupational annuity formed by the accumulation of actual accounts** implements market-oriented investment and operation, and the interest is calculated according to the actual income.