Core Viewpoint - The contributions made by employers to pension insurance do not enter individual accounts but are allocated to the pension insurance pooling fund [1] Summary by Relevant Sections - The basic pension insurance system combines social pooling and individual accounts as stipulated by the Social Insurance Law of the People's Republic of China [1] - Employers are required to pay basic pension insurance contributions, which are recorded in the basic pension insurance pooling fund to cover basic pensions and transitional pensions, reflecting social equity and mutual assistance [1] - Employees must also contribute to basic pension insurance, with their payments recorded in individual accounts, which are used to calculate personal account pensions, emphasizing the incentive mechanism of "more contributions lead to more benefits" and highlighting individual rights and responsibilities [1]

（本文来源：央视新闻） 近日，不少网友提问：单位缴纳的养老保险费记入个人账户吗？对此，人力资源社会保障部相关负责人表示，单位缴纳的养老保险费 用并不记入职工个人账户，而是记入养老保险统筹基金。 《中华人民共和国社会保险法》规定，基本养老保险实行社会统筹与个人账户相结合。 用人单位应当按照国家规定缴纳基本养老保 险费，记入基本养老保险统筹基金 ，用于支付基础养老金、过渡性养老金等，体现社会公平与共济； 职工应当按照国家规定缴纳基 本养老保险费，记入个人账户 ，用于计发个人账户养老金，强调多缴多得的激励机制，体现个人权益与责任。 ...