"Five insurances and two funds" refers to "five insurances and one fund" plus "enterprise annuity". Five insurances and one fund: "Five insurances" refers to five types of insurance, including pension insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance

Insurance. "One fund" refers to housing provident fund plus enterprise annuity. Legal basis: "Social Insurance Law of the People's Republic of China" Article 64 Social insurance fund includes basic pension insurance fund and basic medical insurance fund.

, work-related injury insurance fund, unemployment insurance fund and maternity insurance fund. Except that the basic medical insurance fund and maternity insurance fund are jointly accounted for and accounted for, other social insurance funds are accounted for separately according to the social insurance insurance types, and the social insurance funds are accounted for separately.

The national unified accounting system. Social insurance funds are earmarked and cannot be misappropriated or misappropriated by any organization or individual. The basic pension insurance fund will gradually be implemented at the national level, and other social insurance funds will be gradually implemented at the provincial level. The specific time and steps will be stipulated by the State Council.

The above answers are only based on the current information and my understanding of the law. Please refer to it carefully! If you still have questions about this issue, it is recommended that you sort out the relevant information and communicate with professionals in detail.