Under normal circumstances, the proportion of unit contributions is 8%, the proportion of individual contributions is 4%, and the proportion of total contributions is 12%. Enterprise annuities, like housing provident fund, only have personal accounts, so all the enterprise annuities paid by units and individuals enter the individual enterprise annuity accounts of employees and belong to the depositors.

? Enterprise annuity is a supplementary pension system, which refers to the supplementary pension insurance system independently established by enterprises and their employees on the basis of participating in the basic pension insurance according to law. Enterprise annuity is an important supplement to the national basic old-age insurance, and it is the "second pillar" of China's improving old-age insurance system for urban workers (consisting of basic old-age insurance, enterprise annuity and personal savings old-age insurance). In countries with modern social insurance system, enterprise annuity has become a common supplementary pension plan for enterprises, also known as "enterprise pension plan" or "occupational pension plan", and has become an important part of the old-age insurance system in the host country.

according to the relevant regulations of the state on enterprise annuity, employees can receive enterprise annuity from their personal account once or regularly only when they reach the retirement age stipulated by the state. Employees who have not reached the retirement age stipulated by the state shall not withdraw funds from their personal accounts in advance. The funds in the personal account of the enterprise annuity of the overseas resident can be paid to me in one lump sum according to my requirements. When an employee changes his/her work unit, the funds in the personal account of the enterprise annuity can be transferred with him/her. If an employee does not implement the enterprise annuity system during the period of entering a higher school, joining the army or being unemployed, his personal account of enterprise annuity can be managed by the original management institution. After the death of an employee or retiree, the balance of his personal account of enterprise annuity shall be collected in one lump sum by his designated beneficiary or legal heir.