Core Viewpoint - The pension insurance contributions made by employers do not go into individual accounts but are instead allocated to the pension insurance pooling fund, as clarified by the Ministry of Human Resources and Social Security [1]. Summary by Relevant Sections - **Pension Insurance Contributions**: Employer contributions to pension insurance are recorded in the basic pension insurance pooling fund, which is used to pay basic pensions and transitional pensions, reflecting social equity and mutual assistance [1]. - **Individual Accounts**: Employees are required to contribute to their basic pension insurance, which is credited to their individual accounts. This system emphasizes the principle of "more contributions lead to more benefits," highlighting individual rights and responsibilities [1].