The funds of enterprise annuity include enterprise contributions, individual contributions of employees and investment and operation income of enterprise annuity fund. The annual payment of an enterprise shall not exceed 8% of the total wages of its employees, and the total payment of enterprises and employees shall not exceed 12% of the total wages of its employees.

legal ground

"Enterprise Annuity Measures" Article 2 The enterprise annuity mentioned in these Measures refers to the supplementary old-age insurance system independently established by enterprises and their employees on the basis of participating in the basic old-age 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. Article 14 The enterprise annuity fund consists of the following items: (1) Payment by enterprises; (2) Individual contributions of employees; (3) Income from investment and operation of enterprise annuity funds.