Is the contribution ratio of enterprise annuity 1:4 OK?

Enterprise annuity is a supplementary pension system, which refers to the supplementary pension insurance system independently established by enterprises and their employees on the basis of participating in the basic pension insurance according to law. I've arranged the enterprise annuity payment ratio of 1: 4 for you. I hope it will help you!

1. Is the enterprise annuity payment ratio of 1: 4 ok?

Yes, according to the provisions in the Enterprise Annuity Measures, the enterprise payment shall not exceed 8% of the total wages of its employees every year. The total contributions of enterprises and employees shall not exceed 12% of the total wages of employees of the enterprise. The specific expenses shall be determined by the enterprise and the employee through consultation. Individual contributions of employees shall be withheld and remitted by enterprises from individual wages of employees.

Second, the enterprise annuity fund consists of the following items:

(1) enterprise contributions;

(2) individual contributions of employees;

(III) Income from investment and operation of enterprise annuity funds.

3. Is it necessary to pay personal income tax for enterprise annuity?

the enterprise annuity is also a part of the employee's welfare, which is equivalent to the employee's supplementary endowment insurance. When personal income tax is paid again, the annuity is not deducted. That is, find the corresponding tax rate and quick deduction according to how many areas there are.

1. When the enterprise annuity or occupational annuity (hereinafter referred to as annuity) paid by enterprises and institutions (hereinafter referred to as units) for all employees working or employed in their own units is included in personal accounts, individuals will not pay personal income tax temporarily.

2. The part of the annuity paid by the individual according to the relevant national policies and regulations, which does not exceed the standard of 4% of the taxable base of the salary paid by the individual, is temporarily deducted from the taxable income of the individual in the current period.

IV. Ownership of individual contributions to enterprise annuities

1. Individual contributions in individual accounts of employee enterprise annuities and their investment income belong to individual employees from the beginning.

2. The enterprise can agree with the employee that the enterprise contribution and its investment income in the employee's enterprise annuity personal account belong to the employee from the beginning, or it can agree that it will gradually belong to the employee with the increase of the employee's working years in the enterprise, and the maximum period of completely belonging to the employee is not more than 8 years.

V. Conditions for receiving an enterprise annuity

If one of the following conditions is met, an enterprise annuity can be received:

1. When an employee reaches the retirement age stipulated by the state or completely loses the ability to work, he can receive an enterprise annuity from his personal account on a monthly basis, in installments or at one time, or he can purchase all or part of the funds in his personal account for commercial old-age insurance products, receive treatment according to the insurance contract and enjoy the corresponding inheritance rights;

2. The funds in the personal account of the enterprise annuity of those who have settled abroad can be paid to me in one lump sum according to my requirements;

3. After the death of employees or retirees, the personal account balance of enterprise annuity can be inherited. ;