Is it beneficial to pay an enterprise annuity? Is it necessary to pay an enterprise annuity?

First, it is conducive to the long-term development of the enterprise.

With the progress of science and technology and economic development, the competition between enterprises is more and more reflected in the competition of talents, coupled with the acceleration of China's aging population, the increase in labor force is gradually decreasing, the mobility is increasing, and the pressure on enterprises to recruit workers, especially to attract talents, is also gradually increasing.

The deferred payment function of enterprise annuity, the flexible distribution method that can be appropriately tilted towards key positions and talents, and the binding function of the equity vesting rules can better meet the needs of enterprises to attract and retain talents and stabilize the workforce, which is conducive to enhancing the competitiveness of enterprises and laying the foundation for the long-term development of enterprises.

Second, it is conducive to raising the level of post-retirement income of employees.

With the reform and improvement of the pension insurance system, the basic pension insurance for employees in the future will mainly play the role of "guaranteeing the basics", that is, the basic pension will be used to ensure the basic life.

The role of the second and third pillars of supplementary pension insurance will be gradually enhanced.

If the employee participates in the enterprise annuity and pays the contribution to the personal account of the enterprise annuity together with the enterprise, through long-term accumulation and investment and operation, the effective appreciation of the funds in the personal account of the enterprise annuity can be realized, which is conducive to increasing the income and improving the standard of living on the basis of receiving the basic pension after retirement.

In particular, the enterprise annuity follows the principles of trust law, is independent, and the operation is strictly standardized, which can ensure that employees receive benefits after meeting the conditions, and will not be diverted for other purposes by the enterprise or management agency, nor will it be affected by the dissolution, revocation, bankruptcy and other situations of the enterprise.

3. You can enjoy the preferential tax policies of the state.

In line with the national regulations, the enterprise payment can be deducted before tax, and the individual payment can be deducted from the taxable income of the current period.

Enterprise annuity can be paid or not.

Enterprise annuity is not mandatory, but voluntary participation of employees. You can choose to hand in or not.

Paying can improve the pension treatment in the future. Enterprise annuity, like basic pension insurance, can enjoy double pension treatment after retirement.

Employees shall participate in the basic endowment insurance, and the employer and the employee shall jointly pay the basic endowment insurance premiums. Individually-owned businesses without employees, part-time employees who have not participated in the basic pension insurance at the employer, and other flexibly employed persons may participate in the basic pension insurance, and the basic pension insurance premiums shall be paid by the individual.

Individuals who participate in the basic endowment insurance, when they reach the statutory retirement age, have paid for less than 15 years, they can pay for 15 years, receive the basic pension on a monthly basis, or transfer to the new rural social endowment insurance or urban residents' social endowment insurance, and enjoy the corresponding endowment insurance treatment in accordance with the regulations.

Laws and Regulations

Measures for Enterprise Annuities

1) Participants;

2) the proportions and methods of fund raising and distribution;

3) Account management;

4) Ownership of rights and interests;

5) ** management;

6) The method of calculation and payment of benefits;

7) Change and termination of the program;

8) Methods of organization, management and supervision;

9) Other matters agreed upon by both parties.

The enterprise annuity plan is applicable to employees who have completed their probationary period. Article 9 The enterprise shall submit the enterprise annuity plan to the local people's ** human resources and social security administrative department at or above the county level.

**The enterprise annuity plan of the affiliated enterprise shall be submitted to the Ministry of Human Resources and Social Security.

The enterprise annuity plan of the inter-provincial enterprise shall be submitted to the provincial people's human resources and social security administrative department where its headquarters is located.

The enterprise annuity plan of cross-regional enterprises in the province shall be submitted to the people's human resources and social security administrative department at or above the municipal level divided into districts where their headquarters are located. Article 20 In any of the following circumstances, the enterprise contributions and investment income in the personal account of the employee enterprise annuity shall be fully attributed to the individual employee:

1) The employee has reached the statutory retirement age, completely loses the ability to work, or dies;

2) There is one of the circumstances of termination of the enterprise annuity plan provided for in Article 12 of these Measures;

3) The enterprise terminates the labor contract through no fault of the employee, or the employee terminates the labor contract because the enterprise violates the provisions of the law;

4) The labor contract expires and the labor contract is not renewed due to the reasons of the enterprise;

5) Other circumstances agreed upon in the enterprise annuity plan.

Enterprise annuity is an additional endowment insurance system for employees to participate in endowment insurance, and the payment of enterprise annuity is mainly central enterprises, state-owned enterprises and some pilot units. So is it useful to pay the enterprise annuity? Let's take a look.

1. Enterprise annuity can improve the living standard of employees after retirement, so that the old age life is guaranteed. The basic pension is the average level of social income, and a large proportion of savings pension will reduce the current quality of life of employees during employment, while the enterprise annuity reduces the pension burden of employees on the job and adds security to retirement life.

2. The annuity system is a part of the company's salary and welfare system, and the distribution principle of enterprise contributions can effectively improve the enthusiasm of employees; The establishment of the annuity plan is conducive to promoting the reform and improvement of the personnel system of the enterprise, and can enhance the cohesion and attractiveness of the enterprise.

3. Enterprise annuity can reduce the pressure of social pension insurance, improve the security of the whole society, and improve China's social security system, so we vigorously advocate the development of enterprise annuity.

4. Enterprise annuity is a welfare policy, through the enterprise proportion payment and certain tax incentives, to encourage employees to save, through the investment and operation of professional pension investment institutions, so that the value of funds can be maintained and increased, and the quality of life of employees can be improved after retirement.

The benefits of paying an enterprise annuity are as follows:

1) The establishment of an enterprise annuity system is conducive to establishing a good corporate image and attracting and retaining outstanding talents.

2) According to the contribution of employees, the enterprise designs a differentiated annuity plan, which is conducive to the formation of a fair and reasonable distribution system and gives full play to the potential of employees.

3) Through the setting of "equity attribution" in the annuity plan, the benefit precipitation is used to achieve effective incentives and retain talents.

4) Establish an enterprise annuity system, while improving employee welfare, use the relevant national tax policies to reasonably save taxes for enterprises and individuals.

5) Promote the reform of the old-age security system and improve the security system.

6) Improve the modern enterprise system and improve the core competitiveness of enterprises.

Legal basis:

Article 3 of the "Enterprise Annuity Regulations".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 5Enterprises and employees who establish enterprise annuities shall participate in the basic endowment insurance and fulfill the obligation to pay in accordance with the law, and the enterprise shall have the corresponding economic affordability.

Article 6To establish an enterprise annuity, the enterprise shall determine it through collective negotiation with the employees, and formulate an enterprise annuity plan. The draft enterprise annuity plan shall be submitted to the workers' congress or all employees for discussion and approval.

The benefits of paying an enterprise annuity are as follows:

1. It can be used as a deferred payment of employee wages and income distribution;

2. It can mobilize the enthusiasm of employees to the greatest extent and create greater profits;

3. The retirement life of employees can be guaranteed under the condition that the basic pension is declining year by year;

4. You can use the country's tax policy to save taxes for enterprises and individuals;

5. Establish a good corporate image and attract outstanding talents.

Labor Law of the People's Republic of China

Article 70. The State develops social insurance, establishes a social insurance system, and sets up social insurance** to enable workers to receive help and compensation in the event of old age, illness, work-related injury, unemployment, childbirth, etc. Article 73.

Workers are entitled to social insurance benefits in accordance with the law under the following circumstances:

a) retirement; 2) Illness or injury;

3) Suffering from work-related disability or occupational disease;

iv) unemployment; 5) Childbearing.

After the death of a worker, his surviving family members are entitled to survivors' allowances in accordance with the law.

The conditions and standards for workers to enjoy social insurance benefits shall be prescribed by laws and regulations.

Social insurance contributions must be paid in full and on time.

It is necessary to buy.

This is prepared for the future pension, and now only a small number of enterprises buy pensions for employees, which can increase the amount of future pensions.

It is necessary to hand. Because the enterprise annuity is the welfare guarantee of employees, the payment of enterprise annuity is also a treatment for employees.

Of course, it is necessary to pay, which can improve the future pension benefits of employees, and it is also very beneficial to unite the relationship between enterprises and employees.

There is no enterprise annuity for corporate workers! If you want to hand it over, you can't get it!