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财企[2003]61号文件规定,有条件的企业为职工建立补充养老保险,辽宁等完善社会保险体系试点地区的企业,其提取额在工资总额4%以内的部分,作为劳动保险费列入成本(费用);非试点地区的企业从应付福利费中列支,但不得因此导致应付福利费发生赤字。参加基本医疗保险的企业为职工建立补充医疗保险,所需费用在工资总额4%以内的
Cai Qi [2003] No. 61 document stipulates that qualified enterprises to establish supplementary pension insurance for workers, Liaoning and other social insurance system to improve the pilot areas of the enterprise, the amount of its withdrawals within 4% of the total amount of wages included as part of labor insurance costs Costs (fees); Businesses in non-pilot areas are subject to welfare payments, but they do not incur deficits in benefits payable. Enterprises participating in the basic medical insurance to establish supplementary medical insurance for employees, the cost of which is within 4% of the total wage