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第十条企业年金基金实行完全积累,采用个人帐户方式进行管理。企业年金基金可以按照国家规定投资运营。企业年金基金投资运营收益并入企业年金基金。第十一条企业缴费应当按照企业年金方案规定比例计算的数额计入职工企业年金个人帐户;职工个人缴费额计入本人企业年金个人帐户。
Article 10 The enterprise annuity fund is fully accumulated and managed by means of an individual account. The enterprise annuity fund may invest and operate according to the state regulations. Enterprise annuity fund investment operating income into the enterprise annuity fund. Article 11 The enterprise payment shall be charged to the individual account of employees’ annuity in accordance with the pro rata basis of the enterprise annuity plan. The individual contributions of employees shall be included in the personal account of the enterprise annuity.