Enterprise annuity refers to the supplementary pension rules and regulations created by administrative institutions and their staff on the premise of participating in the pension insurance of administrative institutions. China's enterprise annuity is a supplementary old-age security mechanism, which is not social security, not commercial insurance, but an enterprise social security system. It is a security mechanism created by government agencies, institutions and employees according to their own economic conditions. Government agencies, institutions and employees bear all the risks caused by the implementation of the post annuity plan. The main purpose of establishing enterprise annuity in government institutions is to improve the internal cohesion and external competitiveness of government institutions. Whether or not there is an incentive system is different
The essence of enterprise annuity is to transfer a part of employees' current salary to retirement. For institutions, if it is used as a way of human resources or a special tool and plan, it can encourage employees' salary and welfare, enhance employees' work efficiency and initiative, stabilize the enterprise human capital team, and on the other hand, it can be used to attract and attract some outstanding management and technical talents and enhance the overall strength of the department. Social endowment insurance should take the life guarantee of the elderly as an index, and create a social security fund according to the initial distribution method or deposit method to pay for the living expenses of the elderly.
On the premise of gradually paying the old-age insurance from October 1st, 214, the staff of administrative organs and institutions are also required to pay the enterprise annuity. However, there are still many people who have not figured out what enterprise annuity is. Enterprise annuity is a supplementary pension system created by individuals and units to ensure the life of the staff of administrative organs and institutions in their later years. However, when the staff of administrative organs and institutions pay enterprise annuity, they should not only receive the old-age pension, but also receive the enterprise annuity. Enterprise annuity is not only a supplementary pension, but also a supplementary pension.
the time limit for receiving wages and benefits is different. Endowment insurance metal is received for life, and there is no time limit. Post annuity will not be received after receiving the corresponding number of months. For example, when the old-age insurance can be received, the enterprise annuity for men can only be received in 139 months, and the female cadres can only receive it in 17 months, and they will not receive it after receiving the corresponding number of months.
differences in taxes. Pension insurance is not subject to individual tax according to the relevant provisions of the enterprise income tax law. However, the enterprise annuity is still a supplementary pension because it does not belong to the scope of old-age pension. If the tax standard of tax calculation method is achieved, it is also necessary to pay a tax.
generally speaking, social endowment insurance belongs to endowment insurance, enterprise annuity belongs to social endowment insurance supplement, social endowment insurance belongs to standard, enterprise annuity belongs to supplement, which is the relationship between the subject of behavior and perfection, and it belongs to the scope that the staff of administrative organs and institutions must pay, and it is also a unique benefit enjoyed by the staff of administrative organs and institutions.
enterprise annuity payment amount = enterprise payment+individual payment, in which the payment ratio is: 8% of the employee's salary of the company and 4% of the self-paid salary, which will be remitted by the company. No matter what the use of enterprise annuity is, in order to ensure that the profit of enterprise annuity will face the shrinking situation brought about by inflation at a certain stage (such as high CPI), the Measures for Occupational Annuities of Institutions and Institutions also mentioned that the proportion of individual and unit enterprise annuity contributions can be adjusted in a timely manner according to the social and economic development.