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一、什么是企业年金?企业年金,国外也称职业年金或者雇主发起退休计划。我国的企业年金是指在国家政策指导下,由企业及职工依据自身的经济状况,在依法参加国家基本养老保险的基础上,建立的一项补充养老保险制度,旨在保证职工在退休之后,维持较高的生活质量。企业年金作为社会保障体系的重要组成部分,具有养老保障、薪酬分配和员工激励的作用。
First, what is the enterprise annuity? Enterprise annuity, foreign also known as occupational annuity or employer initiated retirement plan. The enterprise annuity in our country refers to a supplementary pension insurance system set up by the enterprises and their staffs under the guidance of the state policies based on their own economic conditions and participating in the state’s basic pension insurance according to law. The purpose is to ensure that after their retirement, Maintain a high quality of life. As an important part of the social security system, enterprise annuity has the role of pension insurance, remuneration distribution and employee motivation.