论文部分内容阅读
《企业年金试行办法》自从2004年颁布以来,企业年金计划在我国有了一定程度的发展。但有的企业因为人员结构的复杂,在企业年金参加范围这个问题上遇到了难处。我们认为,参加企业年金必须满足三个条件:与企业有正式劳动合同关系;依法参加基本养老保险且履行缴费义务;试用期满。因此,在岗在册员工和内部退养人员应当纳入企业年金计划,而已退休人员和“买断”人员则不能纳入计划中。
“Trial Measures for Enterprise Annuity” Since promulgated in 2004, the enterprise annuity plan has been developed to a certain extent in our country. However, some enterprises have encountered difficulties in the scope of their participation in enterprise annuity due to the complicated personnel structure. In our opinion, participating in the enterprise annuity must meet three conditions: formal employment contractual relationship with the enterprise; participation in the basic old-age insurance according to the law and the fulfillment of the obligation of payment; expiration of the probationary period. Therefore, on-the-job employees and internal retirees should be included in the enterprise annuity plan, while retired staff and “buyout ” personnel can not be included in the plan.