"Compensation" has two definitions. One refers to the employees who retire after the annuity plan is formulated, that is, all the employees on the job are middle-class when the plan is formulated; The other category is employees who have established an annuity plan and retired within a certain period of time (such as five employees), that is, employees who are about to retire.
Due to the historical contribution of employees of state-owned enterprises, the establishment of annuity needs to make appropriate compensation for "China people" so as to ensure that employees get appropriate and fair pensions at all stages. For "human" enterprises, they can spend some time to determine the salary, but in fact, the age of people in enterprises is constantly distributed, and it is unfair to simply reduce it.
The extended information enterprise may, according to the economic affordability of the enterprise and the opinions of the workers' congress, take the form of filing or one-time compensation to allow retirees to participate in annuity distribution. However, the total amount of enterprise annuity expenses and tax policies should be related to the state and province. ? Implementation regulations. -Opinions on the implementation of enterprise annuities in Guangdong Province
Document No.34 of the Ministry of Finance stipulates: "Of the total amount of supplementary endowment insurance paid by enterprises, the part within 4% of the total wages is included in expenses (expenditures). The enterprise shall not bear the part of the total donation of the company that exceeds the prescribed proportion; Pensions that have retired before the old-age insurance or have retired in accordance with state regulations but are not included in the supplementary old-age insurance plan, the pension expenses paid by enterprises in accordance with relevant state regulations are included in the management expenses.
As can be seen from the above documents, document 135 requires a comprehensive replacement of enterprise annuities. 152 narrows the scope, in particular, enterprises no longer include any supplementary pensions except basic pensions and enterprise annuities. Welfare project. Although there is little difference between these two documents, they both solve the problem of "middleman" by standardizing enterprise annuity and replacing existing welfare pension subsidy projects.
Document No.34 of the Ministry of Finance directly led to the establishment of enterprise annuities by state-owned enterprises, which contributed 4%, so it could not completely replace the "middle-aged" annuities of existing welfare projects. This ratio has not been completely replaced. However, in Document No.34, the "old people" and employees who are not included in the supplementary pension plan due to internal extraction have clear channels for their regular expenditures.
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