Legal analysis: Enterprise annuity is a supplementary pension system, which refers to a supplementary pension insurance system independently established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.

Enterprise annuity is an important supplement to the national basic pension insurance and the "second pillar" of my country's urban employee pension insurance system (which consists of three parts: basic pension insurance, enterprise annuity and personal savings pension insurance).

In countries that implement modern social insurance systems, enterprise annuities have become a more commonly implemented enterprise supplementary pension plan, also known as "enterprise pension plans" or "occupational pension plans", and have become the endowment insurance system of the country where they are located.

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Legal basis: Article 2 of the "Enterprise Annuity Measures" The term "enterprise annuity" as mentioned in these Measures refers to the supplementary pension insurance system independently established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.

The state encourages enterprises to establish enterprise annuities.

The establishment of enterprise annuity shall be implemented in accordance with these Measures.

Article 3 The fees required for enterprise annuities shall be paid jointly by the enterprise and the individual employees.

The enterprise annuity fund is fully accumulated, and a personal account is established for each employee who participates in the enterprise annuity, and is invested and operated in accordance with relevant national regulations.

The investment and operating income of the enterprise annuity fund is merged into the enterprise annuity fund.