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Notice of the State-owned Assets Supervision and Administration Commission of the State Council on the Trial Implementation of Enterprise Annuity System in Central Enterprises [Effective]
国务院国有资产监督管理委员会关于中央企业试行企业年金制度有关问题的通知 [现行有效]
【法宝引证码】

 
Notice of the State-owned Assets Supervision and Administration Commission of the State Council on the Trial Implementation of Enterprise Annuity System in Central Enterprises 

国务院国有资产监督管理委员会关于中央企业试行企业年金制度有关问题的通知


(No.152 [2007] of the State-owned Assets Supervision and Administration Commission of the State Council)
 
(国资发分配[2007]152号)


All central enterprises:
 
各中央企业:

In order to carry out the spirit of the sixth plenary session of the sixteenth CPC Central Committee on enhancing the income distribution system reform and regulate the establishment of enterprise annuity system in central enterprises, based on the Guiding Opinions on the Trial Implementation of Enterprise Annuity System in Central Enterprises (No, 135 [2005] of the State-owned Assets Supervision and Administration Commission of the State Council, hereinafter referred to as Guiding Opinions), the Opinions on Doing a Good Job in Handing over the Existing Enterprise Annuities (No.12 [2007] of the Ministry of Labor and Social Security) and other relevant provisions, we hereby notify issues concerning the trial implementation of enterprise annuity system in central enterprises as follows:
 
为了贯彻党的十六届六中全会关于推进收入分配制度改革的精神,规范中央企业企业年金制度的建立,根据《关于中央企业试行企业年金制度的指导意见》(国资发分配[2005]135号,以下简称《指导意见》)和《关于做好原有企业年金移交工作的意见》(劳社部发[2007]12号)等有关规定,现就中央企业试行企业年金制度有关问题通知如下:

 
I. A central enterprise shall make overall plans and designs on its enterprise annuity plan. Its subordinate enterprises shall implement the plan in light of the actual situation step by step. Different standards may apply to subordinate enterprises in terms of payment amount and scope of persons involved, etc. The annual plan of the headquarters of the enterprise (group) shall be listed separately in the overall enterprise annuity plan.   一、中央企业应对企业年金方案统筹规划、整体设计。子企业可结合实际情况分步实施,在企业缴费水平及人员范围确定等方面可因企制宜,不宜一刀切。企业(集团)总部的年金方案应在企业年金总体方案中单列。

 
II. As for an enterprise whose consolidated financial statement is in the red or which fails to preserve and appreciate in the value of state-owned capital, the headquarters of the enterprise (group) may not practice the enterprise annuity system for the time being; but any of its subordinate enterprise may work out its own enterprise annuity plan as long as it has made profits and preserved and appreciated in the value of state-owned capital, and put the plan into execution after obtaining the consent of the enterprise (group) and filing the plan with the State-owned Assets Supervision and Administration Commission (SASAC) for archival purpose.   二、财务合并报表亏损以及未实现国有资本保值增值的企业,企业(集团)总部职工暂不得实行企业年金制度;但盈利并实现国有资本保值增值的子企业,可以制订单独的企业年金实施方案,经企业(集团)审核同意并报国资委备案后实施。

 
III. The payment amount of an enterprise annuity shall be determined in strict accordance with the relevant provisions of the Guiding Opinions and, in principle, satisfy the requirements that the growth of labor cost shall be slower than the growth of economic benefits and that the growth of per capita labor cost shall be slower than the growth of the labor productivity calculated on the basis of added value. It is necessary to well handle the relationship between the payments for enterprise annuity and employees' wage growth at the corresponding current period. After practicing the enterprise annuity system, an enterprise's input-output level of labor cost shall not go down in principle.
......
   三、企业年金缴费水平的确定,应严格执行《指导意见》有关规定,原则上要符合人工成本增长低于经济效益增长、人均人工成本增长低于按增加值计算的劳动生产率增长的要求。要统筹处理好企业年金缴费与当期职工工资增长的关系,实行企业年金制度后,企业人工成本的投入产出水平原则上不应降低。
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