According to Article 4 of the Measures for Occupational Pensions of Institutions and Institutions:
The expenses required for occupational annuity shall be borne by the unit and individual employees. The proportion of occupational annuity paid by the unit is 8% of the total wages of the unit, and the proportion of individual contribution is 4% of the wages paid by the unit, which is withheld and remitted by the unit.
The payment base of units and individuals is consistent with the payment base of basic old-age insurance for staff of government agencies and institutions. According to the economic and social development, the state adjusts the proportion of occupational annuity contributions of units and individuals in a timely manner.
According to Article 7 of the Measures for Occupational Pensions of Institutions and Institutions:
The unit contribution is included in my personal occupational annuity account at 8% of the individual contribution base; Personal contributions are directly included in my personal account of occupational annuity. The income from the investment and operation of the occupational annuity fund shall be included in the personal account of the occupational annuity in accordance with the regulations.
Extended data:
According to Article 9 of the Measures for Occupational Pensions of Institutions and Institutions:
Meet one of the following conditions, you can receive an occupational annuity:
(1) After the staff meets the retirement conditions stipulated by the state and goes through the retirement formalities according to law, I choose the method of receiving the occupational annuity treatment on a monthly basis. It can be used to purchase commercial endowment insurance products at one time, receive treatment according to the insurance contract and enjoy the corresponding inheritance rights.
You can choose to calculate the monthly treatment standard of occupational annuity according to the number of months corresponding to my retirement, and the balance of personal account of occupational annuity also enjoys the right of inheritance. I won't change after I choose any payment method.
(two) the funds in the personal account of the occupational annuity for overseas residents can be paid to me in one lump sum according to my requirements.
(3) If a staff member dies while in office, the personal account balance of his occupational annuity can be inherited.
Those who do not meet one of the above conditions for receiving occupational annuities may not withdraw funds from their personal accounts in advance.
According to the "Measures", the occupational annuity fund formed by the accumulation of real accounts is subject to market-oriented investment operation and bears interest according to actual income. The income from the investment and operation of the occupational annuity fund shall be included in the personal account of the occupational annuity in accordance with the regulations.
The occupational annuity fund shall entrust a qualified investment operation institution as an investment manager to be responsible for the investment operation of the occupational annuity fund; Qualified commercial banks should be selected as custodians to be responsible for the custody of occupational annuity funds.
After the entrustment relationship is determined, a written contract shall be signed. The occupational annuity fund must be managed separately from the investment manager and custodian's own assets or other assets to ensure the independence of occupational annuity property.
Shall not be used for other purposes. The investment management of occupational annuity funds should follow the principles of prudence and risk diversification to ensure the safety, profitability and liquidity of occupational annuity funds.
Reasonable and effective tax preference is an important condition for developing occupational annuity. The development of China's enterprise annuity system is constrained by many factors, among which the lack of tax incentives is one of the important constraints.
In some OECD countries, it is estimated that the government's hidden expenditure on tax incentives for enterprise annuity insurance accounts for 20% ~ 40% of the government's explicit fiscal expenditure on public pension insurance.
Many countries regard the development of enterprise annuity as an important means to improve the old-age security system, relieve government pressure and cope with the aging population, and adopt a certain degree of tax preferential policies for enterprise annuity.
The occupational annuity of public officials should be coordinated with the enterprise annuity. The occupational annuity of public officials and the enterprise annuity are both supplementary pension insurance besides the basic pension insurance in China.
While considering how to promote the development of enterprise annuity, we should also consider promoting the development of public servants' occupational annuity, so that the two together constitute a supplementary old-age insurance system covering all urban workers.
The establishment of enterprise annuity highlights the importance and necessity of occupational annuity for public officials. If the corresponding supplementary pension insurance is not established for public officials, it will hinder the flow of talents between institutions and enterprises.
It is also not conducive to the establishment of a unified national talent market system. On the other hand, if the occupational pension for public officials is established, it will undoubtedly play a positive role in promoting the establishment and development of enterprise annuity.
Baidu Encyclopedia-Notice of the General Office of the State Council on Printing and Distributing the Measures for Occupational Pensions of Institutions and Institutions