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发布网友 发布时间：2022-04-30 19:45

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热心网友 时间：2023-10-09 20:55

Enterprise annuity, as the second pillar of old-age security system, under the existing basic pension insurance system, more and more businesses favor and attention. So, how to set up businesses to meet their practical, scientific and standardized corporate pension plans, give full play to the function of enterprise annuity should have become a concern of many enterprises. This article from the establishment of enterprise annuity scheme is practical point of view, the enterprise annuity plan to establish operating proceres and the need to pay attention to the issue of elaboration in order to improve communication. An enterprise annuity program design (1) preliminary research to establish enterprise annuity shall have the following basic conditions: First, the basic endowment insurance and to participate in local time and in full payment, the local social insurance departments for issuing basic old-age insurance premium paid in full and on time proof. 2 In recent years, the enterprise's financial statements show a profit, with the corresponding economic ability to pay the annuity fee; for the supervision of the SASAC State-owned enterprises shall be subject to the approval of the SASAC. Third, enterprises have a collective bargaining organization or the form of an annuity after the enactment of the draft program, subject to staff representatives to discuss a vote, and the formation of trade unions to vote on the resolution. Corporations, they have these basic conditions, may proceed with the design of pension programs. (B) The design of enterprise annuity program is the basis for the operation of enterprise annuity, generally include: general principles, the main provisions and by-laws in three parts. Is to specify the general part of the basis for the establishment of enterprise annuities, principles, purpose and meaning; the main clause is to specify the scope of enterprise annuities, fees paid, account management, Equity ownership, pension payments and other issues; Supplementary some of the major changes is to specify the conditions for enterprise annuity, the implementation date and other issues, at present, the standard version of the common anywhere to be investigated. However, in practice, the focus on to consider and properly handle the following issues: 1. Extraction of enterprise annuity fund contributions, "Interim Measures for Enterprise Annuity" in the provisions, companies pay part of the total wages up to last year's 1 / 12; indivial contributions and corporate contributions, and no more than the previous year's total wages of 1 / 6. Thus, in the enterprise annuity program design, it is necessary to follow this rule, corporate annuity payment must be linked with the economic efficiency of enterprises; in the program first, clear that the enterprise as the economic situation, decided to pay, suspension or restoration; 2 is based on Enterprise actual situation, adjust the payment amount per year uniform standards, the establishment of balancing mechanism. The initial stage in the establishment of enterprise annuity or a trial operation phase, in accordance with the proportion of tax policies and regulations in full and excellent use of a more secure extraction. 2. Enterprise annuity account management with enterprise annuity fund accounts are managed; set up an enterprise accounts and indivial accounts, corporate accounts including: business summary accounts and enterprises, especially accounts; personal accounts include: enterprises and indivials in the sub-account sub-accounts. All in all accounts to reflect their overall corporate annuity fund balances and related interest income and expenditure activities. Enterprises, particularly the account is to meet the specific needs of enterprises and employees, records are not vested rights and interests. Business enterprises to the employee sub-account records of all personal accounts to pay the transfer and investment operating earnings, the balance and so on. Records of indivial sub-account to pay all my employees to pay the investment operating earnings, the balance and so on. Personal accounts of indivial contributions and investment earnings belong entirely to the participants themselves; However, enterprises participating in people's contributions and investment earnings on an enterprise's ownership of rights and interests of the provisions to determine: the actual situation of enterprises in accordance with their terms of developing constraints to reflect the annuity's authority. Staff does not appear bound by the terms of the situation, the ownership of indivials. Staff there were violations, the enterprise, as the case Koufa or dections credited to the accounts of enterprises to participate in personal contributions to benefit some of their investment, as companies are not vested benefits credited to the Special Account.