The personal account balance of endowment insurance is 3 100 yuan, which is the sum of interest paid by individuals. The balance of pension account refers to the part and interest paid by individuals in pension insurance. The endowment insurance for urban employees is jointly paid by the unit and individual employees, with the unit contribution ratio of 16% and the individual contribution ratio of 8%. Among them, part of the premiums paid by the unit all enter the pension insurance pooling account, which is used to pay the basic pension and transitional pension for urban workers and retirees.