The establishment of enterprise annuity is conducive to improving the salary system of employees, showing the good culture of enterprises, enhancing the attraction to talents and stabilizing the workforce. I. Calculation method of pre-tax deduction of enterprise annuity Enterprise annuity is also a part of employee welfare, which is equivalent to supplementary endowment insurance for employees. When paying personal income tax again, the annuity will not be deducted. That is, according to how many regions find the corresponding tax rate and quick deduction. 1, enterprises and institutions (hereinafter collectively referred to as units) will temporarily not pay part of the personal income tax paid by enterprises or occupational annuities (hereinafter collectively referred to as annuities) to all employees working or employed in their own units in accordance with the methods and standards stipulated by relevant state policies. 2. The part of the annuity paid by an individual according to the relevant national policies does not exceed the standard of 4% of the taxable base of the salary paid, and is temporarily deducted from the taxable income of the individual in the current period. Second, the benefits of enterprise annuity to franchisees 1, the money paid by enterprises. According to the policy, the individual part of annuity payment shall not exceed112 of the total salary of last year, and the unit part and individual part shall not exceed 1/6 of the total salary of last year. The unit annuity plan for establishing an annuity plan can be determined by itself within this period. (Annuity policies in different provinces and cities are different, but they must not go beyond the framework of Ministry of Human Resources and Social Security. Therefore, the enterprise annuity, like the housing provident fund, is paid by enterprises and units, and the unit's money is included in the personal account year by year according to the unit's plan. Unit payment is our biggest source of income. 2. Personal tax preference 20 14 The document of Finance and Taxation 103 issued by the Ministry of Finance clearly stipulates that the part within 4% of the personal contribution base of enterprise annuity shall be paid before personal income tax, and the upper limit is 4% of the local social wage. It means: as long as the personal contribution does not exceed 4% of the local social level, you can not pay personal income tax during this period. Don't pay taxes until you get it. This problem will be mentioned below. 3. The return on annuity investment is relatively acceptable. The investment of enterprise annuity is a long-term investment behavior, which is more similar to our basic endowment insurance investment fund. According to the management method of annuity, the allocation of annuity assets is mainly in current assets, fixed assets and equity assets, and the upper limit of the allocation ratio of alternative assets is 30%. Enterprise annuities mainly invest in monetary funds, monetary pensions, national bonds, financial bonds, agreement deposits, bank deposits, corporate bonds, corporate bonds and so on. Alternative assets include five categories: trust plan, infrastructure debt plan, specific asset management plan, commercial bank wealth management products and stock index futures, and the last category is basically not invested. III. Benefits of enterprise annuity to enterprises 1. There are preferential tax policies that benefit employees. 2. Core talents can be retained through annuity payment and attribution setting. 3, six insurance and two gold recruitment gimmicks. I hope the above contents are helpful.
Legal objectivity:
The Measures for Occupational Pensions of Institutions and Institutions stipulates that the occupational annuity mentioned in these Measures refers to the supplementary old-age insurance system established by institutions and their staff on the basis of participating in the basic old-age insurance of institutions and institutions.