Legal analysis: Five insurances and two funds refer to “five insurances and one fund” plus “enterprise annuity”.

1. Five insurances: refers to five types of insurance, including pension insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance; among them, pension insurance, medical insurance and unemployment insurance are provided by enterprises and individuals.

The premiums paid for work-related injury insurance and maternity insurance are entirely borne by the enterprise, and individuals do not need to pay them.

2. One fund: refers to the housing provident fund.

3. Enterprise annuity: refers to a supplementary pension insurance system voluntarily established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.

It is a component of the multi-level pension insurance system, which is guided by the national macroeconomics and implemented by internal enterprise decisions.

Legal basis: Article 64 of the "Social Insurance Law of the People's Republic of China" Social insurance funds include basic pension insurance funds, basic medical insurance deficit funds, work-related injury insurance funds, unemployment insurance funds and maternity insurance funds.

Except for the basic medical insurance fund and the maternity insurance fund, which are jointly established and accounted for, other social insurance funds are accounted for and accounted for separately according to the types of social insurance insurance.

Social insurance funds implement the unified national accounting system.

Social insurance funds are earmarked for exclusive use and may not be misappropriated or misappropriated by any organization or individual.

The basic pension insurance fund will gradually be coordinated at the national level and other social insurance funds will be coordinated at the provincial level. The specific time and steps will be stipulated by the State Council.

Warm reminder: The above answers are only based on the current information and my understanding of the law. Please refer to it with caution!

If you still have questions about this issue, it is recommended that you sort out the relevant information and communicate with professionals in detail.