Six insurances and two gold are based on five insurances and one gold, and supplementary medical insurance and enterprise annuity are added. Compared with basic medical insurance, supplementary medical insurance includes enterprise supplementary medical insurance, commercial medical insurance, social mutual assistance and community medical insurance, which is a powerful supplement to basic medical insurance and an important part of multi-level medical security system. Enterprise annuity refers to the supplementary old-age insurance system voluntarily established by enterprises and their employees on the basis of participating in basic old-age insurance according to law. It is an integral part of the multi-level endowment insurance system, which is implemented by national macro guidance and internal decision-making of enterprises.
First, the specific explanation of six insurances and two gold
1. Old-age insurance: The social insurance system in which the government and society provide certain economic compensation, material help and services to workers after they reach the legal retirement age is the most important one among the six insurances and one gold.
2. Industrial injury insurance is also called occupational injury insurance. After a worker suffers from accidental injuries due to work or occupational diseases due to exposure to occupational hazards such as dust, radiation and toxic substances, the state and society shall provide necessary material assistance to the disabled and the relatives of the deceased.
3. Unemployment insurance is a system which is enforced by the state through legislation, and funds are set up by the society to provide material assistance to workers who have temporarily stopped their livelihood because of unemployment.
4. Maternity insurance is aimed at the physiological characteristics of fertility behavior. According to the law, when working women temporarily stop working and lose their normal income due to childbirth, the state or society provides them with material help.
5. personal accident insurance refers to the insurance in which the insured suffers from unintentional, foreign and sudden accidents, resulting in physical injury, disability or death, and the insurance company pays the insurance benefits according to the provisions of the insurance contract.
6, medical insurance, individuals who participate in the basic medical insurance for employees, when they reach the statutory retirement age, and the accumulated payment reaches the number of years stipulated by the state, they will no longer pay the basic medical insurance premium after retirement and enjoy the basic medical insurance benefits in accordance with state regulations; Those who have not reached the fixed number of years prescribed by the state may pay the fees to the fixed number of years prescribed by the state. .
7. Housing accumulation fund: The "one fund" in the six insurances and one fund refers to the housing accumulation fund, which refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees.
8. Enterprise annuity is a supplementary old-age insurance system independently established by enterprises and their employees through collective consultation on the basis of participating in the basic old-age insurance according to law, and it is an important part of the second pillar of China's multi-level old-age insurance system. To put it simply, in addition to the basic old-age insurance, units and enterprise employees will pay more. So when you retire, you can get a double pension.
Second, how to pay the enterprise annuity
Enterprise annuity = enterprise contribution+individual contribution+investment and operation income of enterprise annuity fund. A trust system shall be implemented, which shall be invested and operated by qualified fund management institutions.
The annual payment of an enterprise shall not exceed 8% of the total wages of its employees, and the total payment of enterprises and employees shall not exceed 12% of the total wages of its employees. The specific expenses shall be determined through consultation between the enterprise and the employees.
legal ground
People's Republic of China (PRC) Labor Law Article 70 The state develops social insurance, establishes a social insurance system and a social insurance fund to help and compensate workers in cases of old age, illness, work injury, unemployment and maternity.
Article 72 The sources of social insurance funds shall be determined according to the types of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law.
Article 73 Laborers shall enjoy social insurance benefits according to law under the following circumstances:
1. Retired;
Second, injuries;
3. Work-related disability or occupational disease;
Fourth, unemployment;
Fifth, fertility.
After the death of an employee, his survivors shall enjoy the survivors' allowance according to law.
The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations.
Social insurance premiums enjoyed by workers must be paid in full and on time.
People's Republic of China (PRC) Social Insurance Law Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance to protect citizens' right to get material help from the state and society in the event of old age, illness, industrial injury, unemployment and maternity.