First, the concept of endowment insurance:
1. Endowment insurance is a social insurance system established by the state in accordance with the provisions of relevant laws and regulations to ensure that workers reach the working age limit stipulated by the state, terminate their labor obligations or retire from their jobs because of old age. The purpose is to ensure the basic needs of the elderly through social insurance and provide them with a stable and reliable source of life.
2. Old-age insurance will take effect automatically only after the elderly within the legal scope "completely" or "basically" withdraw from social labor life. The so-called "complete" is characterized by the separation of workers from the means of production; The so-called "basic" means that participation in production activities has not become the main content of social life. The legal age limit is a practical measure.
3. At the same time, the insured can only meet the following two conditions, namely: meeting the retirement conditions stipulated by the state and handling relevant procedures; According to the provisions of the basic old-age insurance premium accumulated payment period of 15, approved by the administrative department of labor and social security, can receive a monthly basic pension and funeral subsidies.
4. The basic old-age insurance premium is paid by the enterprise and the insured according to different payment proportions. Take the proportion of old-age insurance payment in Beijing as an example: enterprises pay 65,438+0.9% of the total payment base every month, and employees pay 8% of their wages.
Two, the four levels of endowment insurance:
1, China's endowment insurance consists of four levels (or parts).
(1) The first level is the basic old-age insurance;
(2) The second level is enterprise supplementary endowment insurance;
(3) The third level is personal savings endowment insurance;
(4) The fourth level is commercial endowment insurance.
In this multi-level old-age insurance system, the basic old-age insurance is the first and highest level.
2. Basic old-age insurance:
(1) Basic old-age insurance (also known as national basic old-age insurance) is a social insurance system established by the state and society according to certain laws and regulations to solve the basic life of workers who terminate their labor obligations after reaching the national working age limit or quit their jobs because of old age. The basic old-age insurance is based on the principle of ensuring the basic livelihood of retirees.
(2) It is mandatory, mutually beneficial and social.
(3) It is enforced by national legislation, and both enterprises and individuals must participate in it and shall not violate it; Mutual assistance is reflected in the source of endowment insurance expenses, which are generally shared by the state, enterprises and individuals, and are used and paid uniformly, so that employees of enterprises can get living security and realize extensive social mutual assistance; Sociality is reflected in the great influence of endowment insurance, the large number of people enjoying it for a long time and the huge cost.
3, enterprise supplementary pension insurance:
(1) Supplementary endowment insurance for enterprises, also known as enterprise annuity, is implemented by national macro-control and internal decision-making of enterprises. It refers to an auxiliary endowment insurance voluntarily established by enterprises for employees based on their own economic affordability and participation in basic endowment insurance.
(2) Supplementary endowment insurance is an enterprise behavior. Enterprises with good benefits can be insured more, while enterprises with poor benefits and losses can not be insured. The implementation of enterprise annuity can enable resigned old employees to obtain a higher level of basic pension, which is conducive to stabilizing the workforce and developing enterprise production.
4, personal savings pension insurance:
(1) Employee's personal savings endowment insurance is an integral part of China's multi-level endowment insurance system, and it is a supplementary insurance form in which employees voluntarily participate and choose their own agencies.
(2) The purpose of implementing employee personal savings endowment insurance is to expand the sources of endowment insurance funds, raise endowment insurance funds through multiple channels, and reduce the burden on the state and enterprises; It is conducive to eliminating the long-standing concept that insurance costs are entirely borne by the state, and enhancing employees' awareness of self-protection and their initiative to participate in social insurance; At the same time, it can also promote extensive mass supervision of social insurance work.
5. Commercial endowment insurance:
(1) Commercial endowment insurance is a long-term life insurance with the main purpose of obtaining pension. It is a special form of annuity insurance, also known as endowment insurance, and a supplement to social endowment insurance.
(2) The insured of commercial endowment insurance starts to receive pension from a certain age after paying a certain insurance premium. In this way, although the income of the insured is reduced after retirement, he can still maintain his pre-retirement living standard with the help of the pension.
(3) For commercial endowment insurance, unless otherwise specified, the time interval for the insured to pay the insurance premium is equal, the amount of the insurance premium is equal, the interest rate remains unchanged throughout the payment period, and the number of interest-bearing times is equal to the number of payment times.
Third, the basic role:
1, old-age insurance is based on the living security of the elderly, and an insurance fund is established through redistribution or savings to pay the living expenses of the elderly. Its implementation has the following functions:
(1) is conducive to ensuring labor reproduction.
The establishment of the old-age insurance system is conducive to the normal intergenerational replacement of the labor force, the retirement of the elderly, the smooth employment of the newly growing labor force and the rationalization of the employment structure.
(2) Conducive to social security and stability.
Endowment insurance provides basic living security for the elderly and makes them feel safe. With the arrival of the aging population, the proportion of the elderly population is increasing and the number is increasing. Old-age insurance guarantees the basic life of elderly workers, which is equivalent to ensuring the basic life of a considerable number of people in society. For on-the-job employees, participating in endowment insurance means that they have expectations for their future old-age life and are free from worries. In terms of social mentality, more people are stable and less impetuous, which is conducive to social stability.
(3) It is conducive to promoting economic development.
The pension insurance system designed by many countries links fairness with efficiency, especially the partial accumulation and complete accumulation pension fund raising model. The amount of pension received by workers after retirement is directly related to their wage income and payment during their on-the-job work, which can undoubtedly stimulate workers to work actively during their on-the-job work and improve efficiency.
2. In addition, because the pension insurance involves a wide range and a large number of participants, a large amount of pension insurance can be raised in the operation, which can provide a huge source of funds for the capital market, especially the fund-based pension insurance model. The accumulation of funds in personal accounts is calculated in ten years, which makes the pension fund larger and provides more funds for the market. Through the operation and utilization of large-scale funds, it is conducive to the state's macro-control of the national economy.
3. In China, before 1990s, the employees of enterprises implemented a single old-age insurance system. 199 1 "the State Council's decision on the reform of the old-age insurance system for enterprise employees" clearly stated: "With the development of economy, a system combining basic old-age insurance with enterprise supplementary old-age insurance and employee personal savings old-age insurance will be gradually established". Since then, China has gradually established a multi-level pension insurance system.
Fourth, the main features:
1. National legislation is mandatory, and all enterprises, units and individuals must participate. Those who meet the conditions for providing for the aged can go to the social insurance department to receive a pension.
2. The source of general endowment insurance expenses is shared by the state, units and individuals, or shared by units and individuals to achieve extensive social mutual assistance.
3. Endowment insurance is social, with great influence, large number of people enjoying it for a long time and huge cost. Therefore, it is necessary to set up specialized agencies to implement unified planning and management of modernization, specialization and socialization.
(1) The establishment of the old-age insurance system is conducive to the replacement of old and new and the rationalization of employment structure; Providing the elderly with basic living security and a sense of security is an important measure to deal with the aging population and is conducive to social stability; It can inspire young people to forge ahead, raise wages, provide security for their retirement and help promote economic development from the side.
(2) The problem of providing for the aged is not only a social problem, but also a global problem, which is related to the economic and civilized development of a country or society and needs our sufficient attention. Because the old-age insurance is implemented in a wide range, the insured enjoys treatment for a long time and the cost is huge, therefore, the government must set up special institutions to unify legislation, formulate rules, manage and implement in the whole society. ：
Verb (abbreviation of verb) Concept of occupational annuity:
1. Occupational annuity refers to the supplementary endowment insurance system established by institutions and their staff on the basis of participating in the basic endowment insurance of institutions and institutions.
2. China's occupational annuity is a supplementary old-age security system, which is neither social insurance nor commercial insurance, but a unit welfare system. It is a security system established by institutions and their employees according to their own economic conditions, and institutions and their employees bear all risks arising from the implementation of the occupational annuity plan.
Six, the characteristics of occupational annuity:
1, the basic characteristics of the national occupational pension plan are:
(1) Occupational annuity plans in most countries are voluntary;
(2) The payment shall be borne by both the employer and the employee;
(3) The fund can operate in a market-oriented way;
(4) The payment and operation of the occupational annuity plan enjoy the national tax-free preferential policies.
Legal basis:
Article 15 of the Measures for Enterprise Annuity: The annual contribution of an enterprise shall not exceed 8% of the total wages of employees. The total contributions of enterprises and employees shall not exceed 12% of the total wages of employees of the enterprise. The specific expenses shall be determined through consultation between the enterprise and the employees.
Individual contributions of employees shall be withheld and remitted by enterprises from individual wages of employees.
Article 10 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in the basic old-age insurance, and both employers and employees shall pay the basic old-age insurance premium.
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.
The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.
Article 12 of the Social Insurance Law of People's Republic of China (PRC) * * * The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.
Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.