What is the payment proportion of the enterprise annuity? How to withdraw the enterprise annuity? The enterprise can independently determine the payment proportion within the specified scope, and make regular payment according to the coverage, types and payment methods of the enterprise annuity plan, but not more than one twelfth of the total wage of the previous year.
The enterprise annuity fund is composed of enterprise payment, employee individual payment and income from the investment and operation of enterprise annuity fund. An enterprise may, according to its own economic benefits and objectives, decide on its own the specific proportion of enterprise payment within the scope of the unified provisions of the state, and make regular payment according to the scope of insurance, types of enterprise annuity and payment methods agreed in the enterprise annuity plan, but the enterprise's payment shall not exceed one twelfth (8.33%) of the total wage of the previous year, and the total payment of the enterprise and its employees shall not exceed one tenth (8.33%) of the total wage of the previous year More than one sixth of last year's total salary.
How to pay for enterprise annuity fund
1. At the beginning of the enterprise annuity plan, the client will inform the trustee of the total amount and details of the relevant employee contributions, and the trustee will provide the relevant information to the account manager. The account manager can set up the system and input the information accordingly.
2. Before the payment date, the account manager calculates the total payment amount and details, generates enterprise payment and employee individual payment bills, and reports them to the trustee for confirmation.
3. After receiving the payment bill provided by the account manager, the trustee checks with the client and feeds back the signed payment bill to the account manager.
4. On the payment day, the trustee issues the payment instruction to the client, and the client transfers the total payment amount listed in the payment bill to the trustee, and notifies the trustee.
5. The trustee delivers the collection notice and the total payment bill of the enterprise to the trustee. After receiving the payment, the trustee shall check the actual amount received with the total payment bill provided by the trustee, and serve the payment arrival notice to the trustee and the account manager.
6. After checking the data transferred by the trustee, the trustee informs the account manager of the financial processing of payment. After checking the detailed data of payment and the total amount of payment notified by the custodian, the account manager allocates the payment between the established individual accounts according to the agreement of the enterprise annuity plan.
Proportion of enterprise annuity payment
Enterprise annuity is not compulsory, so there is no payment base, but there is a payment ceiling. The enterprise annuity is jointly borne by the enterprise and employees, and the unit contribution generally does not exceed one twelfth of the total wage of the previous year (equivalent to 8.33%); the total contribution of the unit and employees generally does not exceed one sixth of the total wage of the previous year (equivalent to 16.7%). The market-oriented operation of enterprise annuity should be managed by the operation organization recognized by the Ministry of labor and social security.
The payment mode of enterprise annuity can be selected flexibly, and the enterprise can choose the best according to the situation of the province. The specific ways are as follows: enterprise benefit and employee length of service determination method, enterprise unilateral payment method for employees, wage base value method, supplementary base value method, wage proportion method, absolute amount distribution method.
How to withdraw enterprise annuity
Compared with the basic pension, the extraction methods of enterprise pension are diverse and flexible. There are four types
1. Monthly payment is conducive to the role of long-term pension insurance of enterprise annuity.
2. Collect in batches, and determine the number of times to collect as needed.
3. One time collection is very humanized.
4. It is used to purchase commercial endowment insurance products and enrich the way of providing for the aged.
It should be noted that the enterprise annuity is not to be able to get, must meet certain conditions. For example, when they reach the retirement age stipulated by the state, completely lose the ability to work, when they go abroad to settle down, and when the employee or retiree dies, the balance of their enterprise annuity individual account can be inherited. If one of the above four situations meets the requirements, you can get an enterprise annuity.
The function of enterprise annuity
Distribution function
Enterprise annuity not only has the nature of primary distribution of national income, but also has the nature of redistribution of national income. Therefore, the supplementary pension plan in the form of enterprise annuity is regarded as a delayed wage income distribution for employees.
Incentive function
According to the profit of the enterprise and the performance of the staff, the enterprise annuity plan makes contributions to the personal account of the staff annuity, which is helpful for the enterprise to attract high-quality talents, stabilize the staff, protect the interests of the staff, maximize the labor enthusiasm and creativity of the staff, and improve the sense of pride and responsibility of the staff in serving the enterprise, so as to enhance the cohesion and market competitiveness of the enterprise and obtain the maximum benefits Economic benefit is also a positive and effective means.
Security function
The establishment of enterprise annuity can improve the pension treatment level of retired workers to a certain extent, solve the large income gap before and after retirement caused by the declining 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 supplement and security.