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某证券公司中途设立企业年金计划,面临如何使第一批年长员工同年轻员工一样获得水平相当的养老待遇问题。方案设计者提供的意见是:年长员工距退休时间较短,从而积累期较短,在以前没有养老积累的情况下,未来需要较多且较稳定的供款才能获得适当的退休收入。年轻的员工距退休时间较长,从而积累期较长,可以与公司共担风险、共享利润。基于这样的考虑,对第一批年长员工采用按年龄递增的确定供款计划作为过渡计划;对现在年轻的员工采用确定供款加利润分享计划,以激励员工为公司创利。后者还将作为公司长远的企业年金计划。当第一批年长员工全部退休后,过渡计划即告终止,确定供款加利润分享计划就是所有员工共同的企业年金计划。
A securities company midway to set up enterprise annuity plan, facing the first batch of older employees how to get the same level of pension treatment. Proposed by planners is that older workers need shorter retirement hours and thus shorter accumulation periods, and in the absence of old-age accumulation in the past, they will need more and more stable contributions in order to obtain proper retirement income in the future. Young workers from retirement longer, and thus a longer accumulation period, you can share the risk with the company to share profits. Based on these considerations, the first-ever senior staff members adopted a defined contribution plan that is increasing in age as a transition plan; the now-young staff employs a defined contribution and profit sharing plan to motivate staff to generate profits for the company. The latter will also serve as the company’s long-term corporate annuity plan. When the first batch of senior employees retire, the transition plan ends. The Defined Contribution Plus Profit Sharing Plan is a common enterprise annuity plan for all employees.