1. Setting a deposit plan means that the enterprise pays a fixed deposit to an independent entity (usually a fund). If the fund cannot have enough assets to pay all employee benefits related to employee services in the current and previous periods, the enterprise will no longer have the legal obligation to further pay the deposit and constructive obligation.

2. According to the relevant documents of China's old-age insurance system, the level of employee pension insurance and unemployment insurance benefits, that is, income, is not directly linked to the payment level of enterprises in each period of providing services to employees, and the obligations undertaken by enterprises are limited to the amount to be deposited according to the prescribed standards, which belongs to the defined deposit plan. The rest are not set deposit plans.

3. At present, there are only employee pension insurance and unemployment insurance benefits, so they are post-employment benefits.

data expansion:

Defined Contribution Plan (DCP) means that an enterprise pays a fixed contribution to an independent entity (usually a fund). If the fund cannot have enough assets to pay all employee benefits related to employee services in the current and previous periods, the enterprise will no longer have the legal obligation to further pay the contribution and constructive obligation. According to the relevant documents of China's pension insurance system, the benefits of employee pension insurance, that is, the income level, are not directly linked to the payment level of the enterprise in each period of providing services to employees, and the obligations undertaken by the enterprise are limited to the amount deposited according to the prescribed standards, which belongs to the defined deposit plan referred to in international financial reporting standards.

Source: Baidu Encyclopedia set a deposit plan.