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Notice of the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation on Issues concerning Individual Income Tax on Enterprise Annuities or Occupational Annuities | | 财政部、人力资源社会保障部、国家税务总局关于企业年金、职业年金个人所得税有关问题的通知 |
| (No. 103 [2013] of the Ministry of Finance) | | （财税〔2013〕103号） |
| The departments (bureaus) of public finance, departments (bureaus) of human resources and social security, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau and the Human Resources and Social Security Bureau of Xinjiang Production and Construction Corp: | | 各省、自治区、直辖市、计划单列市财政厅（局）、人力资源社会保障厅（局）、地方税务局，新疆生产建设兵团财务局、人力资源社会保障局： |
| In order to promote the development of a multi-level pension insurance system of China, according to the relevant provisions of the Individual Income Tax Law, you are hereby notified of the following issues concerning individual income tax on enterprise annuities or occupational annuities: | | 为促进我国多层次养老保险体系的发展，根据个人所得税法相关规定，现就企业年金和职业年金个人所得税有关问题通知如下： |
| I. Treatment of individual income tax on contributions to enterprise annuities or occupational annuities | | 一、企业年金和职业年金缴费的个人所得税处理 |
| 1. Individuals are not required to pay individual income tax for the time being on contributions to an enterprise annuity or occupational annuity plan (hereinafter collectively referred to as “annuity plan”) made by an enterprise or public institution (hereinafter collectively referred to as “entity”) according to the measures and standards prescribed by the relevant state policies for all individuals holding offices in or employed by the entity which enter the personal accounts of individuals. | | 1.企业和事业单位（以下统称单位）根据国家有关政策规定的办法和标准，为在本单位任职或者受雇的全体职工缴付的企业年金或职业年金（以下统称年金）单位缴费部分，在计入个人账户时，个人暂不缴纳个人所得税。 |
| 2. For the time being, of the contributions to an annuity plan made by individuals according to the relevant state policies, the part not exceeding 4% of the taxable wage base of an individual shall be deducted from the individual's taxable income for the current period. | | 2.个人根据国家有关政策规定缴付的年金个人缴费部分，在不超过本人缴费工资计税基数的4%标准内的部分，暂从个人当期的应纳税所得额中扣除。 |
| 3. The part of contributions to an annuity plan made by entities and individuals beyond the standards set forth in subparagraphs 1 and 2 of paragraph I of this Notice shall be included in the wage and salary income of individuals for the current period and be subject to individual income tax in accordance with the law. Entities offering annuity plans shall withhold taxes and declare and pay them to the competent tax authorities. | | 3.超过本通知第一条第1项和第2项规定的标准缴付的年金单位缴费和个人缴费部分，应并入个人当期的工资、薪金所得，依法计征个人所得税。税款由建立年金的单位代扣代缴，并向主管税务机关申报解缴。 |
| 4. The taxable wage base of individuals under an enterprise annuity plan shall be the average monthly wage of an individual in the previous year. The average monthly wage shall be calculated on the basis of the statistical items included by the National Bureau of Statistics in the total amount of wages. The part of the average monthly wage of an employee beyond 300% of the average monthly wage of employees in the previous year in the districted city where the employee works shall not be included in the taxable wage base of the individual. | | 4.企业年金个人缴费工资计税基数为本人上一年度月平均工资。月平均工资按国家统计局规定列入工资总额统计的项目计算。月平均工资超过职工工作地所在设区城市上一年度职工月平均工资300%以上的部分，不计入个人缴费工资计税基数。 |
| The taxable wage base of individuals under an occupational annuity plan shall be the sum of wages corresponding to an employee's position and pay grade. The part of the sum beyond 300% of the average monthly wage of employees in the previous year in the districted city where the employee works shall not be included in the taxable wage base of the individual. | | 职业年金个人缴费工资计税基数为职工岗位工资和薪级工资之和。职工岗位工资和薪级工资之和超过职工工作地所在设区城市上一年度职工月平均工资300%以上的部分，不计入个人缴费工资计税基数。 |
| II. Treatment of individual income tax on profits from investment operations of an annuity fund | | 二、年金基金投资运营收益的个人所得税处理 |
| Individuals are not required to pay individual income tax for the time being on profits from investment operations of an annuity fund distributed to the personal accounts of individuals. | | 年金基金投资运营收益分配计入个人账户时，个人暂不缴纳个人所得税。 |
III. Treatment of individual income tax on annuities received
．．．．．． | | 三、领取年金的个人所得税处理
．．．．．． |
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