2. Guiding opinions on the trial implementation of enterprise annuity system by central enterprises
Third, the basic conditions for the trial implementation of the enterprise annuity system
(a) have the corresponding economic ability.
1. Enterprises realize profits, complete the annual performance appraisal indicators approved by SASAC, and maintain and increase the value of state-owned capital. Loss-making enterprises and enterprises that have not realized the preservation and appreciation of state-owned capital shall not try out the enterprise annuity system before realizing the loss and the preservation and appreciation of state-owned capital.
2. The enterprise's main business is clear, its development strategy is clear, and it has the ability of sustainable profitability and annuity payment.
(2) Strong human cost tolerance.
The payment level of enterprise annuity should be adapted to the labor cost tolerance, and the labor cost should not be greatly increased because of the trial enterprise annuity system, thus affecting the competitiveness of enterprises. Where the labor cost index is higher than the industry average, and the labor cost index control does not meet the relevant requirements of SASAC, the implementation should be suspended or the payment ratio should be adjusted to maintain and improve the competitiveness of enterprises.
(3) The basic management is standardized and the democratic system is sound.
Enterprises shall participate in the basic old-age insurance according to law and fulfill their payment obligations. The enterprise annuity plan shall be determined through internal consultation of the enterprise, and shall be reviewed and approved by the workers' congress or the workers' congress and other democratic means.
Four, scientific design and implementation of enterprise annuity plan
The enterprise annuity plan shall include the scope of participants, fund raising, personal account management, fund management, calculation and development methods, organization management and supervision methods, etc. Among them, we should focus on designing and solving the following problems:
(1) Scientifically design the salary and welfare structure.
According to the needs of human resources development strategy and internal distribution system reform, enterprises should consider the relationship between establishing enterprise annuity and adjusting salary and welfare structure, and constantly improve the salary and welfare system of enterprises.
(2) Reasonably determine the level of annuity payment.
The expenses required for enterprise annuity are paid jointly by enterprises and individual employees, and the proportion of enterprise contributions and individual contributions matches. If the enterprise is profitable and achieves the business performance index issued by SAAC, the labor cost index is lower than the industry average, and the labor cost index control meets the relevant requirements of SAAC, it can be implemented in accordance with the payment ratio stipulated in the enterprise annuity plan; When the profit index does not reach the business performance assessment target approved by SASAC or the enterprise loses money and the labor cost index is high, the enterprise payment level should be dynamically adjusted or suspended. The salary level between enterprises within an enterprise group should be reasonably determined according to the development stage and economic benefits of the enterprises, so as to avoid competing with each other.
(3) Strengthen the incentive and restraint functions of annuities.
The enterprise annuity fund implements personal account management. The contribution ratio of enterprises to individual accounts should be determined comprehensively according to the contribution of employees to the business performance of enterprises, combined with factors such as job responsibilities and working years of employees, and appropriately tilted to key positions and outstanding talents. For the part that has been included in the personal account, the proportion of individual ownership should be determined according to the working years of the employees (or since the start of the enterprise annuity plan), and the proportion of individual ownership should be increased accordingly with the increase of working years, and gradually owned by the employees within 3-5 years.
In order to establish a medium-and long-term incentive mechanism for the heads of central enterprises, according to the relevant provisions of the Interim Measures for the Performance Appraisal of Heads of Central Enterprises and the Interim Measures for the Salary Management of Heads of Central Enterprises, the central enterprises that try out the enterprise annuity system can appropriately increase the proportion of enterprise contributions included in the personal accounts of the heads of enterprises according to the results of the term assessment of the heads of enterprises, and the specific proportion will be put forward by the enterprises according to their own reality and the need to improve the salary and welfare structure of the heads of enterprises, and will be implemented after being examined and approved by SASAC.
(4) Standardize the distribution channels of annuity funds.
In the provinces (autonomous regions and municipalities) that improve the urban social security system, according to the Notice of the State Council on Printing and Distributing the Pilot Scheme for Improving the Urban Social Security System (Guo Fa [2000] No.42), the part that the enterprise pays within 4% of the total wages can be charged from the cost. In other provinces (autonomous regions and municipalities), according to the relevant provisions of the Notice of the Ministry of Finance on the Financial Treatment of Enterprises Purchasing Insurance for Employees (Caiqi [2003]6 1No.) and the Notice of State Taxation Administration of The People's Republic of China on the Implementation of Income Tax (Guoshuifa [2003] No.45), in principle, the part included in the cost of enterprise contributions shall not exceed 4% of the total wages.
(5) Consider solving problems left over from history.
The design of enterprise annuity scheme should be combined with solving the problems left over from history, and the basic old-age insurance expenditure should be standardized through the trial enterprise annuity system. All enterprises that try out the enterprise annuity system should consider the welfare security level of new and old retirees as a whole, and solve the expenditure problem outside the basic old-age insurance plan as a whole. If the enterprise retires after the trial implementation of the enterprise annuity system, the enterprise shall not pay any welfare items other than the basic old-age insurance plan and enterprise annuity.
(six) the overall planning and design of the annuity plan.
To try out the enterprise annuity system, an enterprise annuity plan should be formulated according to the requirements of relevant national laws and regulations and this guidance, on the basis of carefully calculating the overall economic situation and labor cost tolerance of the enterprise and scientifically predicting the future operating performance. In principle, all central enterprises should plan and design the overall annuity plan as a whole, and implement it step by step according to the actual situation of each subsidiary enterprise within the enterprise, not across the board. For a diversified large enterprise group, its subsidiaries can formulate a unique enterprise annuity plan according to the characteristics of the industry, and the group company will report it to SASAC for review.
Five, standardize the market management and operation of enterprise annuity.
(1) Establish an open selection and evaluation mechanism for enterprise annuity management and operation institutions.
In order to strengthen the supervision and standardized operation of annuity funds and ensure the safety of enterprise annuities, all central enterprises should adopt a market-oriented approach in accordance with the principle of "openness, fairness and justice", select institutions recognized by relevant state regulatory authorities to manage and operate enterprise annuities, and report the selected management and operation institutions to SASAC for the record in advance. At the same time, the central enterprises should establish a dynamic evaluation mechanism through the trustee to evaluate the performance of the management and operation institutions, and adjust the management and operation institutions according to the evaluation.
(two) regulate the legal relationship with the management service institutions.
Enterprises that try out the enterprise annuity system should strictly follow the requirements of the Trial Measures for Enterprise Annuity, and clarify the responsibilities and operating rules of the main body of enterprise annuity fund management and operation. An enterprise shall determine an enterprise annuity trustee in accordance with the provisions, and the enterprise annuity trustee shall entrust qualified enterprise annuity account managers, investment managers and custodians in accordance with the provisions. The enterprise establishes an entrustment relationship with the trustee and signs a written contract. The trustee, account manager, custodian and investment manager shall determine the trust contract relationship and sign a written contract to clarify their respective rights, responsibilities and obligations.
(3) Establish a reporting and information disclosure system.
The central enterprise annuity trustee, account manager, custodian, investment manager and other management and operation institutions shall report the enterprise annuity fund management to the client and relevant departments or institutions in accordance with the regulations, and be responsible for the authenticity and completeness of the information disclosed. Each customer shall summarize the above reports and submit them to SASAC for filing. All management and operation institutions shall accept inquiries from the clients and beneficiaries of enterprise annuities, and provide enterprise annuity management reports to the clients, beneficiaries and relevant regulatory authorities on a regular basis. When a major event occurs, it should be reported to the client, beneficiary and relevant regulatory authorities in a timely manner.
The enterprise annuity Council or the trustee institution of the enterprise annuity fund shall regularly report the management and operation of the enterprise annuity to the workers' congress or the workers' congress, which shall supervise the management and operation of the enterprise annuity on behalf of the workers.
Six, strengthen the organization and management of enterprise annuity.
(1) Strengthen organizational leadership.
An enterprise that establishes an annuity system shall set up an enterprise annuity management committee composed of relevant departments and employee representatives, strengthen the organization and guidance on the trial implementation of the enterprise annuity system for directly invested state-owned and state-controlled enterprises, and promote the stable and healthy development of the enterprise annuity system. Large central enterprises with conditions can establish independent enterprise annuity councils, and other central enterprises can voluntarily jointly set up enterprise annuity councils or industry annuity councils, entrusted with the unified management of enterprise annuity funds. The enterprise annuity Council shall conform to the requirements of relevant national standards, establish and improve the internal audit monitoring system, risk control system, and the systems and processes for selecting, supervising, evaluating and replacing intermediary institutions such as account managers, custodians and investment managers, and earnestly assume the responsibility of entrusted management.
(two) the establishment of audit and filing system.
Central enterprises shall formulate annuity plans in accordance with the relevant provisions of the state and the requirements of this guidance. After being reviewed and approved by the enterprise workers' congress or the workers' congress, the following review procedures shall be performed in accordance with the relevant provisions of the Company Law of People's Republic of China (PRC) and the Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises: the annuity plan of a wholly state-owned central enterprise (company) shall be reported to the SASAC for approval; The state-owned controlling shareholder of an annuity plan of a company directly or indirectly controlled by a central enterprise shall submit the enterprise annuity plan to the department performing the investor's duties for examination and approval, and then submit it to the board of directors for deliberation. After the enterprise annuity plan is examined and approved, it shall be reported to the labor and social security department for the record in accordance with relevant regulations.
Before the release of this opinion, the central enterprises that have tried out the enterprise annuity (or supplementary endowment insurance) system and the commercial insurance products purchased in the name of enterprise annuity (or supplementary endowment insurance) should carefully clean up, standardize and improve the enterprise annuity plan in accordance with the relevant national policies and regulations and the requirements of this opinion, and perform the audit procedures according to the provisions of this opinion.
SASAC will strengthen coordination and cooperation with relevant departments in the State Council, and supervise and inspect the operation and implementation of enterprise annuity together with relevant regulatory authorities. Central enterprises should report to SASAC in time when they encounter new situations and problems in establishing and implementing enterprise annuities.
3. 1 The central enterprises should make overall planning and overall design for the enterprise annuity plan. Sub-enterprises can be implemented step by step according to the actual situation, and the level of enterprise payment and the scope of personnel can be determined according to the situation of enterprises, not across the board. The annuity plan of enterprise (group) headquarters should be listed separately in the overall enterprise annuity plan.
Two, the financial consolidated statements of losses and did not realize the preservation and appreciation of state-owned capital enterprises, enterprise (group) headquarters staff temporarily not to implement the enterprise annuity system; However, the subsidiaries that make profits and realize the preservation and appreciation of state-owned capital can separately formulate the implementation plan of enterprise annuity, which will be implemented after being approved by the enterprise (group) and reported to SASAC for the record.
Three, the determination of enterprise annuity payment level, should strictly implement the relevant provisions of the "Guiding Opinions", in principle, to meet the requirements of labor cost growth is lower than the growth of economic benefits, per capita labor cost growth is lower than the growth of labor productivity calculated by added value. It is necessary to deal with the relationship between the payment of enterprise annuity and the current salary increase of employees as a whole. After the implementation of the enterprise annuity system, the input-output level of enterprise labor costs should not be reduced in principle.
Four, the enterprise annuity fee paid by the enterprise and individual employees. At the beginning of the trial system, the individual contributions of employees should not be less than a quarter of the contributions of enterprises (excluding compensation), and then increase year by year, and finally match the contributions of enterprises.
Five, the payment part of the enterprise should be controlled within one twelfth of the total annual salary of the enterprise, and its disbursement channels should be implemented according to the relevant provisions of the state. If an enterprise uses the surplus funds of the total wages formed by the work-efficiency linkage method to pay the enterprise annuity, it shall be explained in the enterprise annuity plan and approved by SASAC.
Six, the implementation of enterprise annuity system should give consideration to efficiency and fairness. When an enterprise pays funds to employees' personal accounts, it can comprehensively consider factors such as position and contribution, and appropriately widen the gap, but the gap between the person in charge of the enterprise and the employees should not be too large.
Seven, the design of enterprise annuity plan should consider and solve the problems left over from history, and maintain the smooth connection between the old and new systems and the level of treatment. Before the trial of the enterprise annuity system, in principle, the level of basic pension projects issued by enterprises for retirees will not be improved.
Eight, for those who retire after the trial of the enterprise annuity system, the enterprise shall not charge any supplementary pension benefits in addition to the basic old-age insurance and enterprise annuity; If the enterprise contribution in the personal annuity account is lower than the basic pension plan undertaken by the enterprise before the trial of the enterprise annuity system, it can be solved by designing transitional compensation payment, accelerated accumulation or one-time compensation in the enterprise annuity plan. In principle, the transition period shall not exceed 10 years.
Nine, before the release of the "Guiding Opinions", the central enterprises that have tried out the enterprise supplementary endowment insurance system should clean up and standardize the original enterprise supplementary endowment insurance as soon as possible, formulate a new enterprise annuity plan, and submit it to SASAC for review before the end of June 2008; If there are special circumstances, it can be postponed until the end of 2008 with the consent of SASAC.
10. according to the requirements of the notice on financial treatment of enterprises purchasing insurance for employees (caiqi [2003] No.61) and the guiding opinions, the commercial insurance purchased by central enterprises for employees in the name of enterprise annuity (or supplementary endowment insurance) before August 2005 should be cleaned up and qualified before the end of 2007. After August 2005, commercial insurance purchased for employees in the name of enterprise annuity (or supplementary endowment insurance) without the approval of SASAC should be retired before the end of 2007. Enterprises should submit to SASAC the clearing, repayment and standardization of commercial insurance.
Xi. In order to improve the audit efficiency, the central enterprises should communicate with SASAC before drafting the enterprise annuity plan, and fulfill the relevant democratic procedures and decision-making procedures within the enterprise.