The enterprise annuity can be withdrawn after changing jobs.
The corporate annuity is an employee benefit plan voluntarily established by the corporate employer, which is a part of the company's profits that employees share.
The forms of annuities include insurance premiums, pensions, depreciation calculated under the straight-line method, rent, equal installment collections, equal installments, etc. Annuities have the characteristics of equal amounts and continuity, but the interval of annuities is not necessarily one year.
Annuities can be divided into four types: ordinary annuities, prepaid annuities, deferred annuities and perpetual annuities based on different payment time points and methods.
Annuity originates from countries with relatively developed free market economies. It is an employee benefit plan voluntarily established by corporate employers.
That is, pensions provided by corporate pension plans.
Its essence is part of the employee's labor remuneration in the form of deferred payment or part of the employee's share of the company's profits.
The annuity paid by the company after resignation is the total annuity paid by the employee in the original company according to the financial accounting of the original company, which is the basic welfare of the employee.
Tradition can be extracted.
Extended information: The basic purpose of establishing an annuity: 1. Improve the preferential tax policies for pensions.
Preferential tax policies will greatly stimulate the internal motivation of enterprises to establish pension systems for employees.
Drawing on the experience of the United States and the successful examples of tax preferential policies in other countries, it is recommended that in the operation of enterprise annuities, the tax advantage range of corporate contributions should be appropriately increased, and the taxation of personal contributions should be delayed.
2. The pension system has gradually shifted from "non-mandatory" and "semi-mandatory" to "mandatory".
According to Article 16 of the latest "Several Opinions on Deepening the Reform of the Income Distribution System Approved and Forwarded by the State Council": "Improve the basic pension insurance system. Promote the reform of the pension insurance system in public institutions by category, study and promote the reform of the pension insurance system for civil servants. Develop enterprise annuities and professional pensions.
Annuity. "3. Enterprise annuity and occupational annuity are the life-saving money of the people. As a long-term stable fund, under the premise of controllable risks, part of the funds should be invested in funds that match the characteristics of pension assets and liabilities, including national
Key infrastructure construction projects, affordable housing construction, retirement community construction, etc. are also allowed to allocate large corporate bonds and financial bonds in a targeted manner, so that pension funds can obtain long-term and stable investment returns.
4. With the development of enterprise annuities, occupational annuities, civil servant annuities, and the gradual implementation of basic pension insurance personal accounts, the scale of accumulated pensions will become larger and larger, the risks will become greater and greater, and the requirements for supervision will also increase.
Come higher and higher.
5. In order to strengthen the supervision of pensions and realize the separation of government functions and business supervision functions, government departments are responsible for policy formulation, and the "Pension Supervision Bureau" is responsible for the supervision and overall management of pensions. It has a clear division of labor and coordination.*
**Work together to establish and develop a fair and standardized pension security system.