人力资源社会保障部、财政部昨天（15日）对外发布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。 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？ 对个人和用人单位 企业年金怎么缴 参保单位有多种灵活选择 企业年金怎么缴 参保单位有多种灵活选择 北京大学中国保险与社会保障研究中心主任郑伟表示，意见打破了"只有企业才能建"的认知边界。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参加企业职工基本养老保险 的用人单位及其职工，均可建立企业年金。 根据意见，用人单位缴纳企业年金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 工个人缴费合计不超过本单位参加企业年金职工工资总额的12%。实际操作中，用人单位及其职工结合 经济负担能力，可以灵活选择缴费比例或额度。 北京大学中国保险与社会保障研究中心主任郑伟表示，在缴费方面，具体而言： 对于经济负担能力较强 ...

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].

欢迎扫描下方二维码关注： 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 如何缴费？ 企业年金所需费用 由企业和职工个人共同缴纳 企业 缴费每年不超过本企业职工工资总额的 8% 。 企业和职工个人缴费合计 不超过本企业职工工资总额的 12% 。 具体所需费用 由企业和职工一方协商确定 职工个人缴费由企业 从职工个人工资中 代扣代缴 如何领取？ 职工在 达到国家规定的退休年龄或者完全丧失劳动能力时 ，可以从本人企业年金个人账户中 按 月、分次或者一次性领取 企业年金，也可以将本人企业年金个人账户资金全部或者部分购买商业 养老保险产品，依据保险合同领取待遇并享受相应的继承权。 出国（境）定居人员 的企业年金个人账户资金，可以根据本人要求 一次性支付给本人 。 西 城 职工变动工作单位时， 新就业单位没有建立企业年金或者职业年金的 ，原企业年金个人账户可 以暂时由 原管理机构继续管理 ，也可以由法人受托机构发起的集合计划设置的 保留账户暂时管 理 ；原受托人是企业年金理事会的，由企业与职工协商选择 法人受托机构管理 。 职工 在达到国家规定的退休年龄或者完全丧失劳动能力、出 ...