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Measures for Enterprise Annuities [Effective]
企业年金办法 [现行有效]
【法宝引证码】

Order of the Ministry of Human Resources and Social Security and the Ministry of Finance 

人力资源和社会保障部、财政部令

(No. 36) (第36号)

The Measures for Enterprise Annuities, as deliberated and adopted at the 114th executive meeting of the Ministry of Human Resources and Social Security on December 20, 2016 and deliberated and adopted by the Ministry of Finance, are hereby issued, and shall come into force on February 1, 2018. 《企业年金办法》已经2016年12月20日人力资源社会保障部第114次部务会审议通过,财政部审议通过。现予公布,自2018年2月1日起施行。
Minister of the Ministry of Human Resources and Social Security: Yin Weimin 人力资源社会保障部部长  尹蔚民
Minister of Finance: Xiao Jie 财 政 部 部 长  肖 捷
December 18, 2017 2017年12月18日
Measures for Enterprise Annuities 企业年金办法
Chapter I General Provisions 

第一章 总 则

Article 1 For the purposes of establishing a multi-level pension insurance system, promoting the development of enterprise annuities, and more effectively guaranteeing the life of employees after retirement, these Measures are developed according to the Labor Law of the People's Republic of China, the Labor Contract Law of the People's Republic of China, the Social Insurance Law of the People's Republic of China, the Trust Law of the People's Republic of China and other relevant provisions issued by the State Council.   第一条 为建立多层次的养老保险制度,推动企业年金发展,更好地保障职工退休后的生活,根据《中华人民共和国劳动法》、《中华人民共和国劳动合同法》、《中华人民共和国社会保险法》、《中华人民共和国信托法》和国务院有关规定,制定本办法。
Article 2 For the purpose of these Measures, “enterprise annuities” means the supplementary pension insurance system independently established on the basis that enterprises and their employees participate in basic pension insurance according to the law. The state shall encourage enterprises to establish enterprise annuities. The establishment of enterprise annuities shall be governed by these Measures.   第二条 本办法所称企业年金,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。国家鼓励企业建立企业年金。建立企业年金,应当按照本办法执行。
Article 3 The expenses required for enterprise annuities shall be jointly paid by enterprises and their employees. The enterprise annuity funds shall be fully accumulated, a personal account shall be opened for each employee participating in the enterprise annuity, and investment shall be made in accordance with the relevant provisions issued by the state. The investment returns of enterprise annuity funds shall be included in the enterprise annuity funds.   第三条 企业年金所需费用由企业和职工个人共同缴纳。企业年金基金实行完全积累,为每个参加企业年金的职工建立个人账户,按照国家有关规定投资运营。企业年金基金投资运营收益并入企业年金基金。
Article 4 The relevant provisions issued by the state shall apply to the relevant taxes and financial management of enterprise annuities.   第四条 企业年金有关税收和财务管理,按照国家有关规定执行。
Article 5 To establish enterprise annuities, an enterprise and its employees shall determine the trustee of enterprise annuities, and the enterprise shall enter into a trusteeship management contract with the trustee on behalf of the principal. A trustee may be a legal person trustee in compliance with the provisions issued by the state or an enterprise annuity council formed by an enterprise in accordance with the relevant provisions issued by the state.   第五条 企业和职工建立企业年金,应当确定企业年金受托人,由企业代表委托人与受托人签订受托管理合同。受托人可以是符合国家规定的法人受托机构,也可以是企业按照国家有关规定成立的企业年金理事会。
Chapter II Formation, Modification and Termination of the Enterprise Annuity Schemes 

第二章 企业年金方案的订立、变更和终止

Article 6 To establish enterprise annuities, an enterprise and its employees shall participate in the basic pension insurance and fulfill the obligation of paying contribution according to the law, and the enterprise shall have the corresponding financial capability.   第六条 企业和职工建立企业年金,应当依法参加基本养老保险并履行缴费义务,企业具有相应的经济负担能力。
Article 7 An enterprise shall, through collective negotiation with employees, determine the establishment of enterprise annuities and and develop an enterprise annuity scheme. An enterprise annuity scheme shall be submitted to the employees' congress or all employees for deliberation and adoption.   第七条 建立企业年金,企业应当与职工一方通过集体协商确定,并制定企业年金方案。企业年金方案应当提交职工代表大会或者全体职工讨论通过。
Article 8 An enterprise annuity scheme shall include the following contents:   第八条来自北大法宝 企业年金方案应当包括以下内容:
(1) the participants; (一)参加人员;
(2) the proportion and method of the raising and allocation of funds; (二)资金筹集与分配的比例和办法;
(3) the account management; (三)账户管理;
(4) the ownership; (四)权益归属;
(5) the fund management; (五)基金管理;
(6) the method of calculation and payment of benefits; (六)待遇计发和支付方式;
(7) the modification and termination of the scheme; (七)方案的变更和终止;
(8) the methods of organization, management and supervision; and (八)组织管理和监督方式;
(9) other items agreed upon by both parties. (九)双方约定的其他事项。
The enterprise annuity scheme shall be applicable to employees whose probation period at the enterprise has expired. 企业年金方案适用于企业试用期满的职工。
Article 9 An enterprise shall submit the enterprise annuity scheme to the administrative department of human resources and social security of the people's government at or above the county level at the place where it is located.   第九条 企业应当将企业年金方案报送所在地县级以上人民政府人力资源社会保障行政部门。
The enterprise annuity scheme of an enterprise subordinate to the Central Government shall be submitted to the Ministry of Human Resources and Social Security. 中央所属企业的企业年金方案报送人力资源社会保障部。
The enterprise annuity scheme of a trans-provincial enterprise shall be submitted to the administrative department of human resources and social security of the people's government at the provincial level in the place where its headquarters is located. 跨省企业的企业年金方案报送其总部所在地省级人民政府人力资源社会保障行政部门。
The enterprise annuity scheme of a trans-regional enterprise shall be submitted to the administrative department of human resources and social security of the people's government at the districted city level where its headquarters is located. 省内跨地区企业的企业年金方案报送其总部所在地设区的市级以上人民政府人力资源社会保障行政部门。
Article 10 Where an administrative department of human resources and social security raises no objection within 15 days of receipt of an enterprise annuity scheme, the enterprise annuity scheme shall come into force immediately.
......
   第十条 人力资源社会保障行政部门自收到企业年金方案文本之日起15日内未提出异议的,企业年金方案即行生效。
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