The occupational annuity fund implements personal account management. Accumulated actual account of individual contributions. For the unit that pays the full financial fee, the unit pays the fee by bookkeeping according to the information provided by the unit, and calculates the interest every year according to the bookkeeping rate uniformly announced by the state. Before the staff member retires, the accumulated storage amount of his occupational annuity account is recorded by the funds allocated by the finance at the same level.
For units that are not fully funded by He Chun Finance, the unit payment shall be accumulated in real accounts. The occupational annuity fund formed by the accumulation of real accounts shall be market-oriented and bear interest according to actual income. The investment management of occupational annuity funds should follow the principles of prudence and risk diversification to ensure the safety, profitability and liquidity of occupational annuity funds.
Specific investment management measures for occupational annuity funds shall be formulated separately by Ministry of Human Resources and Social Security and the Ministry of Finance jointly with relevant departments. The unit contribution is included in my personal occupational annuity account at 8% of the individual contribution base; Personal contributions are directly included in my personal account of occupational annuity.
Occupational annuity:
Occupational annuity can be divided into two basic modes: treatment determination and payment determination, namely DB mode and DC mode. Foreign public officials implement DB mode, and enterprise supplementary insurance is enterprise annuity, which gradually changes from DB mode at the beginning to DC mode. Since 2 1 century, DC mode has surpassed DB mode.
Occupational annuities are divided into pay-as-you-go type, fund accumulation type and partial accumulation type according to financing methods. The pension insurance for public officials generally implements the pay-as-you-go type, while the pension insurance for enterprise employees mainly implements the fund accumulation type, and some countries implement the partial accumulation type.
According to the organizational management mode of occupational annuity, there are trust management types represented by Britain and the United States. The type of company managed by the insurance company according to the contract; There are traditional enterprise internal management types represented by Germany. The essence of occupational annuity is to transfer part of employees' wages after retirement. For institutions, if it is used as a means or tool of human resource management.