企业年金怎么用、换工作了怎么办？这篇文章说清楚了→

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 - The enterprise annuity is a supplementary pension system established by enterprises and their employees on top of the basic pension insurance. As of Q3 2025, there are 175,000 employers with 33.32 million participating employees, accumulating funds of 4.09 trillion yuan [1]. - Participation in enterprise annuities allows employees to smooth their current and future income, enjoy personal income tax benefits, and transfer their annuity rights when changing jobs without loss. For employers, it helps attract and retain talent [1]. Group 2: Payment Flexibility - The new opinions clarify that various types of organizations, including social groups and private non-enterprise units, can establish enterprise annuities, thus broadening the coverage [2]. - Employers can contribute up to 8% of the total salary of their employees annually, while the combined contributions from employers and employees cannot exceed 12%. This allows for flexible payment ratios based on economic capacity [2]. - Employers can choose to establish a single plan or participate in a collective plan, which significantly reduces management costs and simplifies the process of joining the enterprise annuity [2][4]. Group 3: Withdrawal and Transfer Conditions - Employees can withdraw their enterprise annuity upon reaching the national retirement age, complete loss of labor ability, or emigration. They may also use the funds to purchase commercial pension insurance products [5]. - In the event of an employee's death, the balance in their enterprise annuity account can be inherited [6]. - When changing jobs, if the new employer has an enterprise annuity, the original account rights should be transferred. If not, the original account can be managed by the previous institution or a reserved account set up by a collective plan [7].