企业年金有啥用、怎么用？一文说清

Core Viewpoint - The Ministry of Human Resources and Social Security and the Ministry of Finance have issued opinions to enhance the enterprise annuity system, aiming to expand its coverage and simplify the establishment process. Group 1: Overview of Enterprise Annuity - Enterprise annuity is a supplementary pension system established by enterprises and their employees on top of the basic pension insurance [1] - As of Q3 2025, there are 175,000 employers with enterprise annuities, covering 33.32 million employees and accumulating funds of 4.09 trillion yuan [1] Group 2: Benefits for Individuals and Employers - Participation in enterprise annuities allows employees to smooth income over time and enjoy personal income tax benefits; rights can be transferred without loss when changing jobs [2] - For employers, establishing enterprise annuities helps attract and retain talent, enhancing competitiveness [2] Group 3: Contribution Flexibility and Cost Reduction - The new opinions allow various types of organizations, including social groups and private non-enterprise units, to establish enterprise annuities, broadening the coverage [3] - Employers can contribute up to 8% of the total salary of employees annually, with a combined contribution limit of 12%; flexibility in contribution rates is emphasized [3][4] - The introduction of single and collective plans reduces management costs and simplifies the process for enterprises [4] Group 4: Withdrawal and Transfer of Enterprise Annuity - Employees can withdraw their enterprise annuity upon reaching retirement age, complete loss of labor ability, or settling abroad [5] - Withdrawal methods include lump-sum, installment, or annual payments [6] - When changing jobs, the enterprise annuity account remains stable and can be transferred to the new employer's annuity plan or managed by the original institution [7]