1. When an enterprise pays an enterprise annuity, it can deduct the payment amount before the enterprise income tax, and the deduction ratio is that the enterprise annuity payment amount does not exceed 8% of the annual taxable income;
2. Employees can enjoy personal income tax pre-tax deduction for their personal contributions in the enterprise annuity plan. The specific deduction standard and upper limit need to be determined according to the actual situation of employees and relevant policies and regulations;
3. When employees receive the enterprise annuity, the income from the enterprise annuity can enjoy the tax preference of individual income tax. Specific preferential policies include: the personal income tax rate for receiving enterprise annuity is 20%, which is lower than the personal income tax rate for the same income, and the personal income tax threshold is exempted.
Specific provisions of enterprise annuity:
1. An enterprise shall abide by the Interim Measures for Enterprise Annuity and other relevant laws and regulations, formulate an enterprise annuity plan, publicly publicize it within the enterprise, and sign an enterprise annuity plan participation agreement with employees;
2. There are two ways to participate in the enterprise annuity plan, namely, voluntary participation and compulsory participation. Voluntary participation means that employees voluntarily choose to participate in the enterprise annuity plan; Compulsory participation means that the enterprise forces employees to join the enterprise annuity plan and pay the enterprise annuity according to the regulations;
3. The enterprise shall pay the enterprise annuity for its employees in accordance with the proportion stipulated in the enterprise annuity plan, and set up a special management institution for the enterprise annuity plan to be responsible for the investment management and risk control of the enterprise annuity;
4. For the individual contributions of employees in the enterprise annuity plan, the enterprise shall pay social security fees to the people's government departments of the insured places to ensure that the social security rights and interests of employees are not affected.
To sum up, the specific provisions of enterprise annuity may change due to different regions and times, and it is necessary to know the latest policies and regulations in time. In addition, the specific operation and management of enterprise annuity also need to meet the requirements of relevant laws, regulations and policies.
Legal basis:
Article 2 of the Measures of People's Republic of China (PRC) Municipality on Enterprise Annuities
The term "enterprise annuity" as mentioned in these Measures refers to the supplementary endowment insurance system independently established by enterprises and their employees on the basis of participating in the basic endowment insurance according to law. The state encourages enterprises to establish enterprise annuities. The establishment of enterprise annuity shall be implemented with reference to these measures.
essay
The expenses required for enterprise annuity shall be paid jointly by the enterprise and individual employees. The enterprise annuity fund shall be fully accumulated, and a personal account shall be established for each employee who participates in the enterprise annuity, and investment and operation shall be carried out in accordance with relevant state regulations. Income from investment and operation of enterprise annuity fund is merged into enterprise annuity fund.