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企业年金,是指企业及其在依法参加基本养老保险并履行缴费义务的基础上,自愿建立的补充养老保险制度,是我国养老保险体系的第二大支柱,是对第一大支柱基本养老保险体系的重要补充。建立企业年金制度,有利于提高职工退休后的生活水平,增强企业凝聚力,享受国家税收优惠政策,降低企业福利成本,有利于健全企业薪酬福利体系,真正实现职工补充养老金的保值增值,研究推广企业年金制度具有重要意义。
Enterprise annuity refers to the supplementary pension insurance system voluntarily established by an enterprise and its participation in the basic pension insurance according to the law and fulfilling the payment obligation. It is the second pillar of the pension insurance system in our country and the first pillars of basic old-age insurance An important complement to the system. The establishment of enterprise annuity system is conducive to raising the standard of living of post-retirement workers, enhancing the cohesion of enterprises, enjoying the preferential taxation policies of the state, reducing the welfare costs of enterprises, improving the remuneration and welfare system of enterprises, and truly preserving and increasing the employee replenishment pension. Enterprise annuity system is of great significance.