北京大学经济学院风险管理与保险学系主任 郑伟：经济负担能力比较强的企业，就多缴一些，如果企业缴费能力相对有限，就从低缴费 起步，以后有条件了再逐步地提高。所以整体来说，灵活性是大大提高了。 央视网消息：近日，人力资源社会保障部、财政部对外发布进一步做好企业年金工作的意见，提出扩大企业年金制度覆盖范围、简化建立 程序等举措。企业年金是指企业及其职工在依法参加基本养老保险的基础上，自主建立的补充养老保险制度。截至2025年三季度，全国建立企 业年金的用人单位17.5万户，参加职工3332.05万人，积累基金4.09万亿元。企业年金缴存比例是多少？满足哪些条件能领取？换工作时，账户 又该如何转移？来看专家的解读。 北京大学经济学院风险管理与保险学系主任 郑伟：企业年金是咱们国家多层次多支柱养老保险体系的一个重要组成部分，它是在参加企 业职工基本养老保险基础之上构建的补充性的养老保险制度，对于职工来说，相当于增加了退休之后的一个养老金的来源，对于企业来说也是 一个提高企业竞争力的重要手段。 两部门发文扩大企业年金覆盖面：可灵活选择企业年金缴费比例或额度 按照规定，用人单位缴纳企业年金每年不超过本单位职工工资总额的8% ...

人力资源社会保障部、财政部对外发布进一步做好企业年金工作的意见，提出扩大企业年金制度覆盖范 围、简化建立程序等举措。 那么，什么是企业年金呢？企业年金是指企业及其职工在依法参加基本养老保险的基础上，自主建立的 补充养老保险制度。截至2025年三季度，全国建立企业年金的用人单位17.5万户，参加职工3332.05万 人，积累基金4.09万亿元。参加企业年金，对企业和个人有什么作用呢？来看专家的解读。 对个人和用人单位 企业年金有什么用 专家表示，职工个人参加企业年金，可以平滑当期和未来收入，还可以享受个人所得税优惠政策，职工 流动就业时，企业年金权益可以随同转移，不会受损失。用人单位建立企业年金，有利于吸引和留住人 才。 北京大学经济学院风险管理与保险学系主任郑伟：企业年金是咱们国家多层次多支柱养老保险体系的一 个重要组成部分，它是在参加企业职工基本养老保险基础之上构建的补充性的养老保险制度。对于职工 来说，相当于增加了退休之后的养老金来源，对于企业来说也是一个提高企业竞争力的重要手段。 企业年金怎么缴 参保企业如何降成本 这次《意见》明确，不仅各类企业可以建立企业年金，社会团体、基金会、民办非企业单位以及其他 ...

企业年金有什么用 专家表示，职工个人参加企业年金，可以平滑当期和未来收入，还可以享受个人所得税优惠政策，职工流动就业时，企业年金权益可以随同转移，不会受 损失。用人单位建立企业年金，有利于吸引和留住人才。 人力资源社会保障部、财政部对外发布进一步做好企业年金工作的意见，提出扩大企业年金制度覆盖范围、简化建立程序等举措。 那么，什么是企业年金呢？企业年金是指企业及其职工在依法参加基本养老保险的基础上，自主建立的补充养老保险制度。截至2025年三季度，全国建立 企业年金的用人单位17.5万户，参加职工3332.05万人，积累基金4.09万亿元。参加企业年金，对企业和个人有什么作用呢？来看专家的解读。 对个人和用人单位 参保企业如何降成本 这次《意见》明确，不仅各类企业可以建立企业年金，社会团体、基金会、民办非企业单位以及其他符合条件的用人单位及其职工都可以建立企业年金。 可以说，覆盖范围拓宽了。而企业年金怎么缴更灵活？中小企业参保如何降成本？这次《意见》里也提出了灵活缴费、集合计划等多个举措。这些新举 措，会带来哪些利好呢？ 按照规定，用人单位缴纳企业年金每年不超过本单位职工工资总额的8%，用人单位和职工个人缴费 ...

人力资源社会保障部、财政部 1月15日对外发布 关于进一步做好企业年金工作的意见 拓宽覆盖润目 简化建立程序 灵活选择缴费比例 自主选择建立方式 探索开展创新试点 中日十七十十六十六十六 1月15日，人力资源社会保障部、财政部对外发布关于进一步做好企业年金工作的意见，增强企业年金制度的包容性、灵活性和便捷性，持续 推动扩大覆盖范围，让更多职工享有企业年金。 根据意见，各类企业、社会团体、基金会、民办非企业单位以及其他符合条件的用人单位及其职工，可按规定建立企业年金。 建立程序方面，用人单位已建立职工代表大会制度的，企业年金方案提交职工代表大会讨论通过；未建立职工代表大会制度的，企业年金方案 可以经全体职工讨论、公示等其他民主程序通过。 缴费比例方面，用人单位及其职工可以在缴费限额内灵活选择缴费比例或额度。经济负担能力有限的，可以先从低缴费比例或额度起步，再逐 步提高。 建立方式方面，用人单位可建立企业年金单一计划，也可选择参加法人受托机构发起的企业年金集合计划。推动探索依托集合计划推行简易程 序，为中小微企业建立企业年金提供便利。 此外，意见提出选择部分具备条件的园区(工业园、产业园、改革试验区、经济技术开发 ...

据了解，全国企业年金信息平台和数据库正在加快建设，以便实现数据互联互通、信息共享，为职工信 息查询、转移接续、待遇申请和用人单位企业年金方案备案提供便捷服务，增强用人单位建立企业年金 的意愿。 (责任编辑：朱赫) 企业年金如何缴费？按照规定，企业年金由用人单位和职工共同缴费，用人单位缴费每年不超过本单位 参加企业年金职工工资总额的8%、用人单位和职工缴费合计每年不超过本单位参加企业年金职工工资 总额的12%。同时，用人单位及其职工在缴费限额内灵活选择缴费比例或额度。鼓励经济负担能力较强 的用人单位和职工按照较高比例或额度缴纳企业年金。经济负担能力有限的，可以先从低缴费比例或额 度起步，有条件后再逐步提高。 为了扩大企业年金覆盖面，两部门将选择部分具备条件的园区(工业园、产业园、改革试验区、经济技 术开发区、科技创业园等)开展试点，重点探索加入方式、管理模式、组织机制等，形成可复制、可推 广的经验做法。 近日，人力资源社会保障部、财政部印发《关于进一步做好企业年金工作的意见》(以下简称《意 见》)，提出扩大企业年金制度覆盖范围、简化建立程序等举措。 《意见》明确，各类企业、社会团体、基金会、民办非企业单位以及其 ...

意见明确，鼓励引导各类企业、社会团体、基金会、民办非企业单位以及其他符合条件的用人单位及其 职工，按照《企业年金办法》建立企业年金。用人单位已建立职工代表大会制度的，企业年金方案提交 职工代表大会讨论通过；未建立职工代表大会制度的，企业年金方案可以经全体职工讨论、公示等其他 民主程序通过。 意见规定，用人单位及其职工可以在缴费限额内灵活选择缴费比例或额度。鼓励经济负担能力较强的用 人单位和职工按照较高比例或额度缴纳企业年金。经济负担能力有限的，可以先从低缴费比例或额度起 步，再逐步提高。用人单位结合自身情况，可以建立企业年金单一计划，也可以选择参加法人受托机构 发起的企业年金集合计划。积极推进企业年金集合计划管理模式创新，丰富集合计划供给类型。推动探 索依托集合计划推行简易程序，为中小微企业建立企业年金提供便利。 人力资源社会保障部1月15日消息，人力资源社会保障部、财政部近日印发的关于进一步做好企业年金 工作的意见，提出扩大企业年金制度覆盖范围、简化建立程序等举措。 中国社会科学院中国式现代化研究院副研究员张盈华表示，建立企业年金的用人单位从企业扩大到社会 团体、基金会、民非单位等各类组织，拓宽了自主建立补 ...

Monetary Policy Measures - The People's Bank of China will implement 8 policy measures to support economic structural transformation, including a 0.25 percentage point reduction in various structural monetary policy tool rates [2] - The re-lending quota for supporting agriculture and small enterprises will be increased by 500 billion yuan, with a total quota of 1 trillion yuan specifically for private enterprises [2] - The quota for re-lending for technological innovation and technological transformation will be increased from 800 billion yuan to 1.2 trillion yuan, including support for high R&D investment private SMEs [2] - The previously established private enterprise bond financing support tool and technological innovation bond risk-sharing tool will be merged, providing a total re-lending quota of 200 billion yuan [2] - The carbon reduction support tool will be expanded to include more projects with carbon reduction effects, guiding banks to support comprehensive green transformation [2] - The support areas for service consumption and elderly care re-lending will be expanded to include the health industry [3] Corporate Developments - TSMC reported a net profit of approximately 505.7 billion NTD for Q4 2025, with a year-on-year increase of 35%, and advanced processes accounted for 77% of total wafer sales [4] - Xunlei and its subsidiary filed a civil lawsuit against former CEO Chen Lei and his core team for 200 million yuan, alleging damage to company interests [4] - Xibei Restaurant confirmed plans to close 102 stores, representing 30% of its total outlets [5] Financial Market Trends - BlackRock attracted $342 billion in client funds in Q4, raising its assets under management to a record $14 trillion, with significant inflows into long-term investment funds and ETFs [5] - The first gold ETF in China surpassed 100 billion yuan in size, with a total scale of 100.76 billion yuan, marking a growth of over 200% since the beginning of 2025 [11] Policy Initiatives - The Ministry of Human Resources and Social Security and the Ministry of Finance released opinions to enhance the inclusiveness and flexibility of enterprise annuity systems [6][7] - Shenzhen's Industrial and Information Technology Bureau announced an action plan to strengthen the OPC entrepreneurial ecosystem, providing financial support and resources for startups [9]

缴费标准方面，《意见》规定用人单位缴纳企业年金每年不超过本单位职工工资总额的8%，用人单位 和职工个人缴费合计不超过本单位职工工资总额的12%。用人单位及其职工可结合经济负担能力灵活选 择缴费比例或额度，经济负担能力较强的可按较高比例缴纳，经济负担有限的可从低比例起步逐步提 高。 同时，用人单位可建立单一计划，也可选择参加集合计划，《意见》鼓励推进集合计划管理模式创新， 探索依托集合计划推行简易程序，为中小微企业建立企业年金提供便利。 值得一提的是，用人单位和职工建立、参加企业年金，可以享受企业所得税税前扣除和个人所得税递延 纳税政策。 对于用人单位来说，为在本单位任职或者受雇的全体员工支付的企业年金单位缴费，在不超过职工工资 总额5%标准内的部分准予税前扣除。对于职工来说，缴费环节，用人单位缴费部分在计入个人账户 时，个人暂不缴纳个人所得税；个人缴费不超过本人缴费工资计税基数的4%标准内的部分准予税前扣 除。投资环节，单位缴费和个人缴费产生的投资收益，职工暂不缴纳个人所得税。领取环节，个人按月 领取的企业年金，全额按照"工资、薪金所得"项目适用的税率计征个人所得税；按年或按季领取的企业 年金，分摊到各月后按 ...

Economic Policies - The People's Bank of China will implement 8 policy measures to support economic structural transformation, including a 0.25 percentage point reduction in various structural monetary policy tool rates [2] - The re-lending quota for supporting agriculture and small enterprises will be increased by 500 billion yuan, with a separate quota of 1 trillion yuan specifically for private enterprises [2] - The quota for re-lending for technological innovation and technical transformation will be increased from 800 billion yuan to 1.2 trillion yuan, including support for high R&D investment private SMEs [2] - The existing private enterprise bond financing support tool and technology innovation bond risk-sharing tool will be merged, providing a total re-lending quota of 200 billion yuan [2] - The carbon reduction support tool will expand its scope to include energy-saving renovations and green upgrades [2] - The support areas for service consumption and elderly care re-lending will be expanded to include the health industry [3] Corporate Developments - TSMC reported a net profit of approximately 505.7 billion New Taiwan dollars for Q4 2025, a 35% year-on-year increase, with advanced process sales accounting for 77% of total wafer sales [5] - Xunlei has restarted litigation against former CEO Chen Lei, seeking to recover 200 million yuan due to alleged asset misappropriation [6] - Xibei will close 102 stores, representing 30% of its total outlets, as confirmed by the founder [7] Market Trends - BlackRock's assets under management reached a record 14 trillion USD, with a significant inflow of 342 billion USD in Q4 [9] - The domestic gold ETF market welcomed its first fund exceeding 100 billion yuan, with the Huaan Gold ETF reaching 100.76 billion yuan, a growth of 14.13 billion yuan in one day [15][16] - The memory market has entered a "super bull market," with DDR5 memory prices rising over 300% since September 2025, driven by AI demand [18]

Core Viewpoint - The recent guidelines issued by the Ministry of Human Resources and Social Security and the Ministry of Finance aim to enhance the development of enterprise annuities, which serve as a supplementary pension system for employees and employers in China, significantly contributing to the financial stability of the pension system and providing additional retirement income for workers [1][2]. Group 1: Benefits of Enterprise Annuities - The scale of enterprise annuity funds in China has grown from 151.9 billion yuan in 2007 to over 4 trillion yuan by 2025, enhancing the financial robustness and risk resistance of the overall pension system [1]. - Enterprise annuities provide a supplementary income source for employees, as they are accumulated jointly by employers and employees and invested in the market for value preservation and growth [1]. Group 2: Key Highlights of the Guidelines - The guidelines encourage a broader coverage of enterprise annuities, allowing various organizations, including social groups and private non-enterprise units, to establish such systems, thereby benefiting more employees [2]. - The procedures for establishing enterprise annuities have been simplified, allowing for discussions and approvals through employee representative assemblies or other democratic processes [2]. - Employers and employees can flexibly choose their contribution ratios within specified limits, with employers' contributions capped at 8% of the total salary of participating employees and combined contributions capped at 12% [2]. Group 3: Growth and Tax Incentives - Since 2007, the number of employers establishing enterprise annuities has increased from 32,000 to 159,000 by 2024, with an average annual growth rate of approximately 8% [3]. - The number of employees covered by enterprise annuities has risen from 9.29 million to 32.42 million, with an average annual increase of about 1.36 million [3]. - Tax incentives are in place to support the development of enterprise annuities, allowing employers and employees to benefit from tax deductions and deferred tax payments related to contributions and investment income [4].