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企业年金是企业及其职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险,主要由个人缴费、企业缴费和年金投资收益三部分组成。我国2004年正式开始建立企业年金制度,出台了《企业年金试行办法》(劳动和社会保障部令第20号),规定依法参加基本养老保险并履行缴费义务、具有相应的经济负担能力、已建立集体协商机制的企业,可以建立企业年金。本文结合最
Enterprise annuity is a supplementary pension insurance voluntarily established by enterprises and their employees on the basis of participating in the basic pension insurance according to the law, and is mainly composed of three parts: individual contribution, enterprise contribution and annuity investment income. China formally started establishing the enterprise annuity system in 2004, promulgated the “Trial Measures for Enterprise Annuities” (Order No.20 of the Ministry of Labor and Social Security), stipulating that it should participate in the basic old-age insurance according to law and fulfill the obligation of paying contributions, and have the corresponding financial capacity, which has been established Collective bargaining mechanism of enterprises, you can set up enterprise annuity. This article combines the most