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外国企业人员的养老金,是外国企业雇员在离开企业时达到法定的退休年龄或在本企业中达到一定服务年限而得到的带有社会保险性质的一种收入。现将有关情况分述如下: 一、养老金的提取方法。雇员在开始被企业雇用时,必须加入养老金计划组织。企业根据雇员每个月的收入,按照一定的比例提取养老金基金。企业每月所提取的养老金基金都列入当月企业费用开支。不同国家的提取比例不同: ——日本法定的企业福利养老金保险,男人每月养老金基金按本人收入的10.6％提取,女人按每月收入的9.1％提取,矿工则按每月收
The pension of a foreign enterprise employee is an income of the nature of social insurance obtained when a foreign enterprise employee reaches the statutory retirement age at the time of leaving the enterprise or reaches a certain number of years of service in the enterprise. Now the relevant points are as follows: First, the extraction of pensions. Employees are required to join the pension plan organization when they are hired by the business. Enterprises according to the employee’s monthly income, according to a certain percentage of the withdrawal of pension funds. Enterprise monthly pension funds are included in the month corporate expenses. Different countries have different rates of extraction: - Japan’s statutory corporate welfare pension insurance. Men’s monthly pension funds are drawn at 10.6% of their income, women are fetched at 9.1% of monthly income, and miners are paid monthly