Suggestions on Several Issues of Enforcing the Enterprise Annuity System in This Municipality

上海市劳动和社会保障局、上海市财政局关于本市实施企业年金制度若干问题的意见

Promulgating Institution: Shanghai Municipal Labor and Social Security Bureau; Shanghai Municipal Finance Bureau

Promulgating Date: 07/15/2008

Effective Date: 07/01/2008

颁布机关: 上海市劳动和社会保障局; 上海市财政局

颁布时间:07/15/2008

实施时间: 07/01/2008

An enterprise annuity means a supplementary endowment insurance system voluntarily established by an enterprise and its employees on the basis of lawful participation in the basic endowment insurance system. For the purpose of instituting a multilayer endowment insurance system to guarantee employees' post-retirement lives and constantly perfect the social security system, suggestions on several issues of enforcing the enterprise annuity system in this Municipality are hereby set out below, pursuant to the provisions of the "Labor Law of the People's Republic of China", "Trial Implementation on Procedures of Enterprise Annuities", (Ministry of Labor and Social Security Decree No. 20) and "Trial Implementation on Procedures of Management of Enterprise Annuity Funds" (Ministry of Labor and Social Security Decree No. 23):

    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，自愿建立的补充养老保险制度。为建立多层次养老保险制度，保障企业职工退休后的生活，不断完善社会保障体系，根据《中华人民共和国劳动法》、《企业年金试行办法》（劳动保障部令第20号）、《企业年金基金管理试行办法》（劳动保障部令第23号）等的规定，现就本市实施企业年金制度若干问题提出如下意见:

I. Principles for Establishing Enterprise Annuities

1. Enterprise annuities are established independently by enterprises according to their economic benefits. The government encourages enterprises to establish enterprise annuities for employees.

2. In establishing enterprise annuities, both fairness and efficiency shall be taken into consideration and the principles of democratic decision-making and of openness, fairness and justice shall be persisted in.

3. The enterprise annuity fund is totally accumulated, managed in the form of personal accounts and put under market-oriented control and operation according to State provisions.

       一、建立企业年金的原则

    (一)企业年金由企业根据经济效益状况自主建立。政府鼓励企业为职工建立企业年金。

    (二)建立企业年金时兼顾公平和效率,坚持民主决策和公开、公平、公正的原则。

    (三)企业年金基金实行完全积累,采用个人账户方式进行管理,并按国家规定实行市场化管理和运营。

II. Scope and Objects of Enterprise Annuities

1. All enterprises that have participated in this city's basic endowment insurance system according to laws and fulfilled their payment obligation, have corresponding financial capability, and have instituted the collective consultation system or other democratic procedures may establish enterprise annuities based on these Suggestions.

2. Employees of the enterprise that has established enterprise annuities may be covered in the annuity scope of such enterprise, after passing their probation and paying their endowment insurance premiums according to laws.

       二、建立企业年金的范围和对象

    (一)依法参加本市基本养老保险并履行缴费义务、具有相应的经济负担能力并已建立集体协商制度或其他民主程序的企业,均可按本意见建立企业年金。

    (二)建立企业年金的企业,其试用期满的本企业职工在依法缴纳基本养老保险费后,均可列入企业年金覆盖范围。

III. Payment and Taxation Policy for Enterprise Annuities

1. Expenditure for enterprise annuities is paid jointly by the enterprise and individual employees. The enterprise and employees may make monthly payments or semi-annual or annual payments.

2. The sum of enterprise payments for each year shall not exceed one twelfth of the enterprise payroll in the preceding year. The total payment of the enterprise and individual employees in general shall not exceed one sixth of the enterprise payroll in the preceding year.

3. The enterprise that has completed formalities for filing the enterprise annuity scheme and enterprise annuity fund management contracts as required may have its enterprise annuities, if paid within the specified quota, be charged to the business cost and, according to the State-set standards, be deducted before business income tax. In the taxation on individual payments, the State's relevant provisions shall be followed.

       三、企业年金的缴费和税收政策

    (一)企业年金所需费用,由企业和职工个人共同缴纳。企业和职工的缴费方式可按月缴纳,也可半年或一年缴纳一次。

    (二)企业缴费额度,每年不超过本企业上年度职工工资总额的十二分之一。企业和职工个人缴费合计一般不超过本企业上年度职工工资总额的六分之一。

    (三)按规定办理企业年金方案和企业年金基金管理合同备案手续的企业年金计划,企业缴费在规定的缴费额度内,可计入企业成本,按国家规定的标准在企业所得税前扣除。个人缴费的税收,按国家有关规定执行。

IV. Account Management and Benefits Payment of Enterprise Annuities

1. The enterprise that has established enterprise annuities shall select a trusted agency among the enterprise annuity fund management agencies accredited by the ministry of human resources and social security, and the enterprise account and employees' personal accounts shall be set up by the relevant management agency.

2. Enterprise payments shall be charged to personal accounts of employees in the amount calculated under the clause stipulated in the enterprise annuity scheme, and payments of individual employees shall be charged to personal accounts in full.

3. When enterprise payments are charged to personal accounts, such factors as the employees' posts, contributions, work seniority in the enterprise and age may be taken into comprehensive consideration to fix a rational proportion. The maximum accumulative amount charged to personal accounts in the current year generally shall not exceed three times of the per-capita account amount of the enterprise's employees in the same year. Where enterprise annuities are distributed in the amount exceeding three times of the average, it is necessary to report to the municipal labor and social security department for record after discussion and consent at the municipal labor relations tripartite consultation meeting.

4. Of the enterprise payments entered in personal accounts, the proportion belonging to individuals may be determined by each employee's work seniority, and is growing with the increase therein accordingly; where labor relations terminate on the expiration of the contract or dissolve for reasons of the enterprise, the enterprise payments entered in personal accounts shall totally belong to individual employees.

5. Funds in the enterprise account (including funds accumulated by enterprise payments but not distributed yet temporarily) may be combined with new payments of the enterprise for distribution of personal accounts of employees. The balance of funds in the enterprise account generally shall not exceed 10 percent of the total payments of the enterprise in the current year.

6. Upon dissolving or terminating labor relations with on-the-job employees, the enterprise shall, according to the enterprise annuity scheme, fix personal account funds and go through account transfer formalities. An employee, who goes to school, joins the army, is out of work or in a new employing unit which has not implemented the enterprise annuity system yet, may have his or her personal account under continued management of the original administrative agency.

7. Any person meeting one of the following conditions may go through the formalities for claiming enterprise annuities:

(1) reaching the statutory retirement age and completing retirement (resignation) formalities;

(2) being assessed by the municipal-level labor capacity assessment agency as totally incapable of physical labor;

(3) going abroad, settling down overseas and completing the formalities for termination of basic endowment insurance relations;

(4) Where an employee who has entered insurance system dies on the job.

The claimer shall draw enterprise annuities in the mode stipulated in the enterprise annuity scheme, and shall provide the copy of ID card, the copy of real-name bank account and relevant documents in compliance with the claiming conditions.

       四、企业年金的账户管理和待遇支付

    (一)建立企业年金的企业,应在人力资源和社会保障部认定的企业年金基金管理机构中选择受托机构,并由相关管理机构为其建立企业账户和职工个人账户。

    (二)企业缴费应当按企业年金方案规定条款计算的数额记入职工个人账户,职工个人缴费全额记入个人账户。

    (三)企业缴费记入个人账户时,可综合考虑职工的岗位、贡献、本企业工作年限、年龄等因素,合理确定比例。当年度累计记入个人账户的最高额度一般不应超过本企业职工当年人均记账额的3倍;对超过3倍实施企业年金分配的,需经市劳动关系三方协商会议讨论通过后,报市劳动保障部门备案。

    (四)企业缴费已记入个人账户的部分,可根据职工工作年限决定归属个人比例,并随着工作年限的增加相应增加归属比例;对合同期满终止劳动关系或因企业原因解除劳动关系的,企业缴费已记入个人账户的部分应全部归属职工个人。

    (五)企业账户中的资金(包括企业缴费暂未分配的资金),可与企业新的缴费金额合并,用于职工个人账户的分配。企业账户中的资金结余一般不应超过企业当年缴费总量的10%。

    (六)企业与在职职工解除、终止劳动关系时,应根据企业年金方案,确定个人账户资金和办理账户转移手续。职工升学、参军、失业期间或新就业单位未实施企业年金制度的,其个人账户可由原管理机构继续管理。

    (七)符合下列条件之一,可以办理企业年金的申领手续:

    1.到达法定退休年龄并办理退休(退职)手续的;

    2.经市级劳动能力鉴定机构鉴定为完全丧失劳动能力的;

    3.出国、出境定居并已办理终止基本养老保险关系手续的;

    4.参保职工在职死亡的。

    申领人应按企业年金方案约定的方式领取企业年金。申领企业年金应提供身份证复印件、实名制银行账户复印件和符合申领条件的相关证明材料。

V. Supervision and Examination of Enterprise Annuity

1. Implementation of the enterprise annuity system in this Municipality shall be supervised and examined by the municipal labor and social security department according to the provisions set by the State.

2. As for the enterprise annuity schemes confirmed by enterprises through collective negotiation system or other democratic processes, as well as the enterprise annuity fund management contracts signed between the trustee, enterprise, account manager, investment manager and trustor according to the provisions set by the State, both shall be kept on record by the municipal labor and social security department respectively. For those enterprises with complete materials and conformity to the stipulation of the State, the municipal labor and social security department shall keep them on record respectively and issue a registration number for the enterprise annuity scheme.

3. According to the relevant regulations of the State and municipal labor and social security department, the trustee shall submit various statistical statements to the municipal labor and social security bureau in a complete, exact and timely manner and carry out relative statistical analysis. Other administrative agencies of enterprise annuity fund shall cooperate with the municipal labor and social security bureau to deal with the affairs related to the statistical statements in a proper way.

4. After the establishment of enterprise annuity, in case the enterprise and its employees do not contribute the basic endowment insurance premium according to laws, contribution of enterprise annuity shall not be continued; enterprise annuity fund administrative agencies shall not go through relative procedures if the enterprise does not carry out the enterprise annuity scheme.

5. If enterprise annuity fund administrative agencies violate the provisions during their administration and operation process over the enterprise annuity, the municipal labor and social security department shall notify those agencies to rectify violations promptly; serious cases causing huge adverse impact shall be reported to the ministry of human resources and social security for investigation and punishment according to law.

       五、企业年金的监督检查

    (一)市劳动保障部门根据国家规定负责对本市企业年金制度实施情况进行监督检查。

    (二)企业通过集体协商制度或者其他民主程序确定的企业年金方案,受托人与企业、账户管理人、投资管理人、托管人按国家规定签订的企业年金基金管理合同,应分别向市劳动保障部门办理备案手续。对材料齐全、符合国家规定的,市劳动保障部门应分别准予备案和给予企业年金计划登记号。

    (三)根据国家和市劳动保障部门的相关规定,受托人应完整、准确、按时向市劳动保障局报送各类统计报表,并做好相应的统计分析工作。其他企业年金基金管理机构应配合做好相关的统计报表工作。

    (四)建立企业年金后,企业及其职工发生未依法缴纳基本养老保险费情况的,不得继续缴纳企业年金;企业未按企业年金方案实施的,企业年金基金管理机构不得办理相关手续。

    (五)如发现企业年金基金管理机构在管理运作企业年金过程中存在违规行为,市劳动保障部门应要求企业年金基金管理机构及时纠正;对情节严重、影响恶劣的,应向人力资源和社会保障部报告并视情况建议依法查处。

VI. Miscellaneous

1. As for an employee's personal account fund which has been transferred out of the former enterprise due to alteration of employment relationship and has not yet been received by a new employer, it shall continue to be managed by its former trustee. The commissioning party who chooses investment operation shall clearly define the rights and obligations between the commissioning individual and trustee in the form of written contract. If the commissioning party does not choose investment operation, the fund shall be deposited to a bank by the former trustee under close control and shall be withdrawn in a lump sum when qualified conditions are met.

2. The payroll as mentioned in these Suggestions shall be calculated according to the provisions of "Regulations on the Composition of Total Salaries by National Statistics Bureau" (National Statistics Bureau Decree No.1).

3. These Suggestions shall be effective as of July 1st, 2008, while the following documents shall be repealed simultaneously: the "Notice on Printing and Distributing of 'Trial Implementation on Enterprise Compensatory Endowment Insurance in Shanghai'" promulgated by the municipal social insurance bureau and the municipal finance bureau (SMSIBE FG[1997] No.18); the "Notice on Application of Endowment Insurance Premium to Compensatory Insurance in Case the Total Salary Exceeds the Base Number of Basic Endowment Insurance" promulgated by the municipal labor and social security bureau (SMLSSB CG [2000] No.28); the "Notice on Trial Implementation of Socialized Administration of Compensatory Insurance Personal Account and Issuing of Compensatory Endowment Insurance" promulgated by the municipal labor and social security bureau (SMLSSBB [2001] No.2); and the "Notice on Further Standardizing the Issues on the Administration of Compensatory Endowment Insurance" promulgated by the municipal labor and social security bureau (SMLSSBB G [2003] No.37).

Shanghai Municipal Labor and Social Security Bureau 

Shanghai Municipal Finance Bureau

July 15, 2008

ENGLISH TRANSLATION BY SHANGHAI INSTITUTE OF ADMINISTRATIVE LAW.

LICENSED FOR USE AS OF SEPTEMBER 2009.

       六、其他

    （一）对因劳动关系变更等原因转出原企业且未有新接收企业的职工个人账户资金，由原受托人继续管理。委托人选择投资运营的，应以合同形式明确委托个人和受托人之间的权利义务。委托人不选择投资运营的，由原受托人存入银行实行封闭式管理，待符合领取条件时一次性领取。

    （二）本意见所称工资总额，按《国家统计局关于工资总额组成的规定》（国家统计局令第1号）规定计算。

    （三）本意见自2008年7月1日起执行。下列文件同时废止:市社会保险局、市财政局《关于印发〈上海市企业补充养老保险试行意见〉的通知》（沪社保业一发〔1997〕18号）、市劳动保障局《关于单位工资总额超过缴纳基本养老保险基数以上部分提取的养老保险费专项用于补充保险的通知》（沪劳保补发〔2000〕28号）、市劳动保障局《关于试行补充保险个人账户和补充养老保险金发放实施社会化管理的通知》（沪劳保福〔2001〕2号）、市劳动保障局《关于进一步规范补充养老保险管理若干问题的通知》（沪劳保福发〔2003〕37号）。

    上海市劳动和社会保障局

    上海市财政局

    二○○八年七月十五日