The proportion of individual contributions is also a fixed proportion, but individuals can increase the proportion of contributions on the basis of their own situation to increase their annuity amount. The individual contribution ratio of enterprise annuity is the proportion or amount that participants need to pay in enterprise annuity plan, which has an important impact on the retirement benefits of enterprises and participants. To determine the proportion of individual contributions, we should comprehensively consider the affordability of employees, market competitiveness, regulatory requirements and the financial situation of enterprises, and fully communicate and negotiate with employees. Note that the proportion of individual contributions may be adjusted, and it is necessary to pay attention to policy changes in time and make financial planning and preparation.
The contribution ratio of enterprise annuity units and individuals has certain advantages. First of all, the contribution ratio of enterprise annuity units and individuals is fixed, which can ensure that the contribution ratio of enterprises and individuals will not change, thus ensuring the stability of the contribution ratio of enterprises and individuals. Secondly, the contribution ratio of enterprise annuity units and individuals is an adjustable ratio, and enterprises can increase their own contribution ratio according to their own conditions to increase the annuity amount of employees; Individuals can also increase their contribution ratio on the basis of their own situation, thus increasing their annuity amount.
To sum up, the contribution rate of enterprise annuity units is generally 8%, of which the monthly annuity paid by enterprises accounts for 6% of the monthly salary of employees, and the monthly annuity paid by employees accounts for 2% of the monthly salary of employees; The proportion of individual contributions is generally 2%, that is, the amount of annuity paid by individuals to enterprises accounts for 2% of their monthly salary. The contribution ratio of enterprise annuity units and individuals has certain advantages, but enterprises and individuals should pay attention not to exceed the prescribed contribution ratio when adjusting the contribution ratio, otherwise they will be punished accordingly.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Enterprise Annuity
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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.
individual income tax law of the people's republic of china rules for its implementation
Article 13
Other deductions mentioned in Item (1) of Paragraph 1 of Article 6 of the Individual Income Tax Law include payment of enterprise annuities and occupational annuities that meet the requirements of the state, purchase of commercial health insurance and tax deferred commercial endowment insurance that meet the requirements of the state, and other items that can be deducted according to the provisions of the State Council.
Special additional deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year.