#众说财经: New opportunities in the era of longevity #
What is a Corporate Annuity? After the worker retires, will the enterprise annuity be issued by the enterprise or by the Social Security Bureau?
The annuity of the organ and institution is called the occupational annuity, and the annuity of the enterprise unit is called the enterprise annuity.
The occupational pension policy was implemented in 2015 after the reform of the pension system in October 2014. Occupational pensions are paid to people and newcomers in reformed organs and institutions. It is not issued by the unit for no reason. It is because after the reform of the pension of the organs and institutions, the middle people and the newcomers must pay the fees, and the second must use the formula to calculate the pension, if this formula is calculated with reference to the formula after the enterprise reform, the pensions of the people and newcomers in the organs and undertakings are as much lower as the pensions of the elderly before the reform of the organs and undertakings. The purpose of the occupational pension is to increase the pension of people and newcomers in the institution and business. Occupational annuity is paid by the financial appropriation unit 8% of the wage base, the individual pays 4% of the fee, from the reform to the Social Security Bureau to pay the fee, its payment method is the same as the personal account pension, the difference is that the personal account pension is paid by the individual, the proportion is 8%, and the occupational pension is the unit plus the individual joint payment, the proportion is a total of 12% only. The payment of occupational pensions is calculated together in the pension, and there is quite a 1.5 times large personal account pension, of course, the money is issued by the Social Security Bureau.
On the issue of enterprise annuities for enterprise workers. Since institutions and institutions have occupational pensions, in order to balance the relationship between enterprises and enterprises, the enterprise annuity policy was promulgated in 2016. The payment method of enterprise annuity is the same as that of the position annuity of the organ and institution, but the difference is that the 8% payment fund borne by the unit is not a financial appropriation but an expense in the profits of the enterprise itself. The other 4% of the individual part is borne by individuals like government agencies and institutions. It is precisely because of the difference between financial expenditure and enterprise profit expenditure, so the enterprise annuity requires the enterprise to have the ability to bear, and the enterprise and the workers must negotiate and get a consensus in order to have the enterprise annuity. To put it bluntly, it is necessary for the enterprise unit to agree to the expenditure, and then it can be reported to the Social Security Bureau for approval and implementation. And even if it is reported that the unit is not able to pay the fee in the middle of the report, it can be terminated. Therefore, the general enterprise workers can not enjoy the enterprise annuity. Only central enterprises and monopoly enterprises with particularly good efficiency have enterprise annuities. Originally, the annuity was used to supplement the pension reform after the pension reform and the pension of the newcomer is lower than that of the elderly. However, in the specific implementation of the enterprise, the original intention has been changed, and the enterprise annuity has become a bonus after retirement of enterprises with good benefits such as central enterprises and monopoly enterprises. Because these units, especially the cadres above the middle level, use 270% to 300% to buy pension insurance, the pension is very high, most of them are about 10,000 yuan, but the enterprise annuity is high. The payment of enterprise annuity is the same as that of the government agency. As for the issuance of enterprise annuities, of course, they are issued by the Social Security Bureau, and their forms of distribution are different from those of government institutions and institutions, which are calculated together with pensions and are added to pensions. The enterprise annuity can also be issued in the same form as the personnel of organs and institutions according to the provisions of the document, or it can be issued separately. As mentioned above, because monopoly enterprises and central enterprises are mostly only available to them, because their pensions are mostly about 10,000 are very high, if they are calculated together with the personnel of organs and institutions, it is too high and too conspicuous. Therefore, most of them choose to issue it separately, of course, the calculation method is the same as that of government institutions and institutions, but the distribution is carried out separately and calculated and issued by the Social Security Bureau. The implementation of this kind of enterprise annuity is not used to supplement the problem that the pension of the new people is relatively low compared to the pension of the elderly. Because since the 90s enterprise pension reform to 2016 to implement the enterprise annuity for more than 20 years, these enterprises after 20 years of retirement, and how many people in the enterprise do not have annuity, and the pension is only the pension of the elderly in the organs and institutions 1/3 to 1/2 level, the enterprise annuity does not compensate them and go to the high pension of the central enterprise monopoly enterprise, is not the annuity for the annuity, the direction of compensation such as occupational annuity in the implementation of the enterprise is biased. This is the difference between the enterprise annuity issued by the social security bureau of the unit payment in the enterprise and the occupational annuity issued by the social security bureau of the financial appropriation and payment in the organs and institutions. It can be said that the formalism on the annuity has caused the difference in the beneficiaries and caused another injustice in the pension.
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