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人社部、民政部2013年7月15日印发《关于鼓励社会团体、基金会和民办非企业单位建立企业年金有关问题的通知》(人社部发[2013]51号,以下简称“51号通知”),对社会组织建立年金制度进行了规范与细化。51号通知会对社会组织和年金市场带来什么样的可能影响?出台背景本着广覆盖、保基本、多层次和可持续的方针,中国形成了由基本养老保险、企业年金和个人储蓄性养老保险共同组成的“三支柱”养老保障体系。作为“第二支柱”的企业年金,近几年来得到各级主管部门和企业单位的充分重视,成为缓解基本养老保险财政压力,避免“第一支柱”独木难支的重要突破口和切入点。
Ministry of Civil Affairs and Ministry of Civil Affairs issued Notice on Encouraging the Establishment of Enterprise Annuities by Social Organizations, Foundations and Private Non-enterprise Units on July 15, 2013 (People’s Social Department [2013] No. 51, hereinafter referred to as the “51” No. Notice “), the establishment of annuity system for social organizations were standardized and detailed. What kind of impact will it have on the social organizations and the annuity market? The introduction of the background In line with the principle of broad coverage, basic insurance, multi-level and sustainable development, China has formed a system of basic pension insurance, enterprise annuity and personal savings Pension insurance jointly formed ”three pillars “ old-age security system. As the ”second pillar“ of enterprise annuity, in recent years by all levels of competent departments and business units have given full consideration to the basic pension insurance to ease the financial pressure to avoid ”the first pillar " an important breakthrough and the only hard point .