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Enterprise Annuity And Enterprise Annuity Fund

2010/12/21 16:01:00 49

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Enterprise annuity means

enterprise

On the basis of participating in the basic old-age insurance in accordance with the law, the voluntary supplementary pension insurance system is an important part of the social security system.

Enterprise annuity is based on the principle of voluntariness, the state gives tax policy support, implements full accumulation system, adopts personal account management and market operation, and its expenses are jointly paid by enterprises and employees.

The labor law stipulates that the state

encourage

Employers shall establish supplementary insurance for workers according to the actual situation of their units.

The notice issued by the State Council on the improvement of the pilot scheme for urban social security system ([2000]42) is a unified annuities called enterprise annuity.

Enterprise annuity is not only a kind of enterprise welfare and incentive system, but also a social system. It plays a positive role in mobilizing the enthusiasm of employees in enterprises, enhancing the cohesion and competitiveness of enterprises, improving the national multi-level old-age security system, improving and improving the retirement level of enterprises employees after retirement, adapting to the needs of population aging, promoting the development of financial markets and promoting the harmonious development of society.

The enterprise annuity fund refers to the fund raised according to the enterprise annuity plan formulated according to law.

capital

The enterprise supplementary pension insurance fund formed by its investment and operating income.

From this we can see that the enterprise annuity fund consists of two parts:

The first is the payment by enterprises and employees according to the enterprise annuity plan, that is, the principal of enterprise annuity fund.

The two is the income generated by investment and operation of enterprise annuity fund.

According to the joint venture trial issued by the Ministry of labor and social security, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission in February 23, 2004, the enterprise annuity fund is composed of proceeds from enterprise payment, employee personal payment and investment and operation of the enterprise annuity fund.

The corporate pension in China adopts trust management mode, and the governance structure is based on trust relationship and principal-agent relationship.

It is a kind of trust behavior that the enterprise and employee entrust the enterprise annuity fund property to the trustee management and operation as a client.

The enterprise annuity fund, as a trust property, is independent of the trustor, trustee, account manager, custodian, investment manager and other natural persons, legal persons or other organizations that provide services for the enterprise annuity fund, and the other property that they manage. It should be recognized as an independent accounting entity, and it should be identified, measured and disclosed.

The enterprise annuity fund has the following characteristics:

First, the enterprise annuity fund has long-term, security, stability, and the pursuit of long-term stable investment returns;

Two, the enterprise annuity fund can only be used to fulfill the obligation of the enterprise supplementary pension insurance, and can not be paid to the creditors of the enterprise, nor can it be returned to the enterprise.

Three, the enterprise annuity fund must be deposited in the enterprise annuity account, and the property and income obtained from the management, utilization or other circumstances of the enterprise annuity fund shall be classified into the enterprise annuity fund.

Four, the enterprise annuity fund does not belong to the liquidation property of the clients and other management parties.

Five, the annuity fund should not be offset by the liabilities of the parties concerned.