新华鲜报丨惠及更多职工！两部门发文扩大企业年金覆盖面

Core Viewpoint - The Ministry of Human Resources and Social Security and the Ministry of Finance have issued opinions to expand the coverage of enterprise annuities, simplify establishment procedures, and enhance inclusivity and flexibility for more employees to benefit from enterprise annuities [1] Group 1: Expansion of Coverage - Various types of organizations, including social groups, foundations, and private non-enterprise units, can now establish enterprise annuities, broadening the scope beyond traditional enterprises [2] Group 2: Simplification of Establishment Procedures - The opinions state that if an organization has a workers' representative assembly, the enterprise annuity plan must be discussed and approved by this assembly; if not, it can be approved through other democratic processes [3] - A simplified template for enterprise annuity plans will be promoted, and online filing will be encouraged to facilitate the establishment process for employers and employees [3] Group 3: Flexible Contribution Options - Employers can contribute up to 8% of the total salary of employees participating in the enterprise annuity, while the combined contributions from employers and employees cannot exceed 12% [4] - Organizations and employees can choose their contribution rates based on their economic capabilities, allowing for lower initial contributions if necessary [4] Group 4: Autonomy in Establishment Methods - Employers have the option to establish a single enterprise annuity plan or participate in a collective plan initiated by a trustee organization, enhancing flexibility and reducing concerns about establishing enterprise annuities [5] - Tax incentives are available for both employers and employees who establish or participate in enterprise annuities, including deductions for corporate income tax and deferred personal income tax [5] Group 5: Transfer of Annuity Accounts - When changing jobs, employees can transfer their enterprise annuity accounts to the new employer if the new employer has an established annuity or pension plan [6] - A national enterprise annuity information platform will be developed to facilitate information queries, transfers, and benefit applications for employees [6] Group 6: Future Initiatives - Pilot programs will be launched in selected industrial parks and development zones to explore methods for expanding enterprise annuity coverage, focusing on management models and organizational mechanisms [6]