搞不清企业年金和个人养老金？一篇看懂

Core Viewpoint - The article discusses two important retirement savings options in China: enterprise annuities and personal pensions, highlighting their features, eligibility, contribution methods, and benefits. Group 1: Enterprise Annuities - Enterprise annuities are a supplementary pension system established by companies for their employees, based on participation in basic pension insurance [2][9]. - Participation in enterprise annuities is available to employees who have completed their probation period and whose companies have established such plans [3][5]. - Contributions to enterprise annuities come from three sources: employer contributions, employee contributions, and investment returns [5]. - Employers can contribute up to 8% of the total salary of employees, while the combined contributions from both employers and employees cannot exceed 12% [5]. - Employees can withdraw enterprise annuities upon reaching retirement age, total loss of work ability, emigration, or death, with three withdrawal methods available: lump-sum, installment, or purchasing commercial insurance [6][7][8]. Group 2: Personal Pensions - Personal pensions are a government-supported, voluntary system for individuals to supplement their retirement savings, operating in a market-driven manner [10][9]. - Any worker participating in basic pension insurance in China can voluntarily join the personal pension scheme, except those already receiving pension benefits [12][11]. - Contributions to personal pensions are solely made by individuals, with an annual limit of 12,000 RMB, and contributions can be made monthly, in installments, or annually [13]. - Similar to enterprise annuities, personal pensions have specific conditions for withdrawal, including reaching the retirement age, total loss of work ability, or other specified circumstances [14][15]. Group 3: Comparison and Integration - Enterprise annuities and personal pensions are not mutually exclusive; they complement each other, allowing individuals to enhance their retirement savings [16][18]. - The comparison table highlights key differences: enterprise annuities are employer-based, while personal pensions are individual-based; contributions for enterprise annuities can come from both employers and employees, whereas personal pensions are solely employee-funded [17]. - For individuals with enterprise annuities, participation in personal pensions is encouraged to further strengthen retirement savings [18]. - For those without enterprise annuities, personal pensions serve as a crucial tool for retirement planning, providing equal opportunities for all [19].