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Measures for the Management of Enterprise Annuity Funds (2015 Revision) [Effective]
企业年金基金管理办法(2015修订) [现行有效]
【法宝引证码】

Measures for the Management of Enterprise Annuity Funds 

企业年金基金管理办法

(Issued by the Order No.11 of the Ministry of Human Resources and Social Security, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission on February 12, 2011; and amended in accordance with the Decision of the Ministry of Human Resources and Social Security on Amending Some Rules by the Order No.24 of the Ministry of Human Resources and Social Security on April 30, 2015) (2011年2月12日人力资源社会保障部、银监会、证监会、保监会令第11号公布 根据2015年4月30日人力资源和社会保障部令第24号《人力资源社会保障部关于修改部分规章的决定》修订)

Chapter I General Provisions 

第一章 总 则

Article 1 With a view to protecting the legitimate rights and interests of all parties of enterprise annuities and regulating the management of enterprise annuity funds, these Measures are formulated in accordance with the labor law, trust law
爱法律,有未来
, contract law
快醒醒开学了
, securities investment fund law and the relevant provisions of the State Council.
   第一条 为维护企业年金各方当事人的合法权益,规范企业年金基金管理,根据劳动法信托法合同法证券投资基金法等法律和国务院有关规定,制定本办法。
Article 2 These Measures shall be applicable to the entrustment management, account management, trust management, investment management and the supervision thereof related to the enterprise annuity funds.   第二条 企业年金基金的受托管理、账户管理、托管、投资管理以及监督管理适用本办法。
The term “enterprise annuity funds” as mentioned in these Measures refers to the funds raised according to the enterprise annuities plan formulated in accordance with the law and the enterprise supplementary pension funds formed by the yields from investments and business operations. 本办法所称企业年金基金,是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。
Article 3 A contract of entrustment management shall be signed between an enterprise that has set up a plan for enterprise annuities and its employees, as the trustor, and the enterprise annuity council or trusted corporate institution (hereinafter referred to as the trustee).   第三条 建立企业年金计划的企业及其职工作为委托人,与企业年金理事会或者法人受托机构(以下简称受托人)签订受托管理合同。
Contracts of trust management shall be respectively signed between the trustee and the enterprise annuity fund account management institution (hereinafter referred to as the account manager), between the enterprise annuity fund trust institution (hereinafter referred to as the custodian) and enterprise annuity fund investment management institution (hereinafter refereed to as the investment manager). 受托人与企业年金基金账户管理机构(以下简称账户管理人)、企业年金基金托管机构(以下简称托管人)和企业年金基金投资管理机构(以下简称投资管理人)分别签订委托管理合同。
Article 4 Trustees shall report the contracts of entrustment management and contracts of trust management to the administrative departments of human resources and social security for archival purposes.   第四条 受托人应当将受托管理合同和委托管理合同报人力资源社会保障行政部门备案。
Article 5 There shall be only one trustee, one account manager and one custodian in one enterprise annuities plan, and an appropriate number of investment managers may be selected based on the asset size.   第五条 一个企业年金计划应当仅有一个受托人、一个账户管理人和一个托管人,可以根据资产规模大小选择适量的投资管理人。
Article 6 In a same enterprise annuities plan, the trustee and the custodian, and the custodian and the investment manager shall not be the same person. Where an enterprise that has set up a plan for enterprise annuities establishes an enterprise annuities council as the trustee, this enterprise and the custodian shall not be the same person; the trustee and the custodian, the custodian and the investment manager, and the investment manager and the general manager of other investment managers and enterprise annuities practitioners shall not take the posts of one another concurrently.   第六条 同一企业年金计划中,受托人与托管人、托管人与投资管理人不得为同一人;建立企业年金计划的企业成立企业年金理事会作为受托人的,该企业与托管人不得为同一人;受托人与托管人、托管人与投资管理人、投资管理人与其他投资管理人的总经理和企业年金从业人员,不得相互兼任。
Where a trusted corporate institution has the qualifications for account management or investment management in the same enterprise annuities plan, it may concurrently act as an account manager or investment manager. 同一企业年金计划中,法人受托机构具备账户管理或者投资管理业务资格的,可以兼任账户管理人或者投资管理人。
Article 7 When concurrently acting as an investment manager, a trusted legal person institution shall establish a risk control system to ensure the independence of different items of business management; it shall set up independent departments of entrustment business and investment business, of which the office area, the operation and management process and business systems shall be strictly separated; the direct responsible senior managers, the workers of the departments of entrustment business and investment business shall not take the posts of one another concurrently.   第七条 法人受托机构兼任投资管理人时,应当建立风险控制制度,确保各项业务管理之间的独立性;设立独立的受托业务和投资业务部门,办公区域、运营管理流程和业务制度应当严格分离;直接负责的高级管理人员、受托业务和投资业务部门的工作人员不得相互兼任。
A trusted corporate institution shall apply the unified standards and processes to all investment managers in the same enterprise annuities plan so as to reflect the principles of openness, fairness and impartiality. 同一企业年金计划中,法人受托机构对待各投资管理人应当执行统一的标准和流程,体现公开、公平、公正原则。
Article 8 The payment of enterprise annuity funds must be transferred to the custody account of fiduciary property, and be transferred to the custody account of investment assets. The properties under enterprise annuity funds shall be separated from the existing properties of and other properties managed by the trustor, trustee, account manager, custodian, investment manager and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuity funds.   第八条 企业年金基金缴费必须归集到受托财产托管账户,并在45日内划入投资资产托管账户。企业年金基金财产独立于委托人、受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或者其他组织的固有财产及其管理的其他财产。
The properties and yields obtained from managing or using the enterprise annuity funds or by other means shall be regarded as the properties under the fund. 企业年金基金财产的管理、运用或者其他情形取得的财产和收益,应当归入基金财产。
Article 9 If any of the trustors, trustees, account managers, custodians, investment managers, and other natural persons, legal persons or other organizations that provide services for enterprise annuity funds is liquidated for purposes of termination due to lawful dissolution, cancellation or bankruptcy, the properties under the enterprise annuity funds shall not fall into the scope of liquidation.   第九条 委托人、受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或者其他组织,因依法解散、被依法撤销或者被依法宣告破产等原因进行终止清算的,企业年金基金财产不属于其清算财产。
Article 10 The creditor's rights over an enterprise's annuity funds may not be set off with the debts over the intrinsic properties of the trustor, trustee, account manager, custodian, investment manager and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuity funds. The credits and debts related to the enterprise annuity funds of different enterprise annuities plans shall not be offset against one another.   第十条 企业年金基金财产的债权,不得与委托人、受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或者其他组织固有财产的债务相互抵销。不同企业年金计划的企业年金基金的债权债务,不得相互抵销。
Article 11 The properties of an enterprise's annuity funds shall not be subject to enforcement for purposes of any debt unless the debt is imposed on the properties of the enterprise's annuity funds.   第十一条 非因企业年金基金财产本身承担的债务,不得对基金财产强制执行。
Article 12 The trustees, account managers, custodians, investment managers, and other natural persons, legal persons or other organizations that provide services for the management of enterprise annuity funds shall carefully perform their duties, and fulfill their obligations of honesty, good faith, prudence and due diligence.   第十二条 受托人、账户管理人、托管人、投资管理人和其他为企业年金基金管理提供服务的自然人、法人或者其他组织必须恪尽职守,履行诚实、信用、谨慎、勤勉的义务。
Article 13 The Ministry of Human Resources and Social Security shall be responsible for formulating the relevant polices on the management of enterprise annuity funds. The administrative departments for human resources and social security shall conduct supervision over the management of enterprise annuity funds.   第十三条 人力资源社会保障部负责制定企业年金基金管理的有关政策。人力资源社会保障行政部门对企业年金基金管理进行监管。
Chapter II Trustee 

第二章 受托人

Article 14 The term “trustees” as mentioned in these Measures refer to the pension management companies or other trusted legal person institutions (hereinafter referred to as the “trusted legal person institutions”) meeting the requirements of the state that are entrusted to manage enterprise annuity funds or enterprise annuities councils.   第十四条 本办法所称受托人,是指受托管理企业年金基金的符合国家规定的养老金管理公司等法人受托机构(以下简称法人受托机构)或者企业年金理事会。
Article 15 An enterprise that has made a plan for enterprise annuities shall, by deliberation at the assembly of employees or the assembly of employees' representatives, determine whether to select a trusted corporate institution as the trustee or to establish an enterprise annuities council as the trustee.   第十五条 建立企业年金计划的企业,应当通过职工大会或者职工代表大会讨论确定,选择法人受托机构作为受托人,或者成立企业年金理事会作为受托人。
Article 16 The enterprise annuities council shall be composed of representatives of the enterprise and representatives of employees, external professionals who are not representatives of the enterprise may also be invited to participate in the council, among which the representatives of employees shall not be less than a third. The council shall be equipped with a certain number of specialized workers.   第十六条 企业年金理事会由企业代表和职工代表等人员组成,也可以聘请企业以外的专业人员参加,其中职工代表不少于三分之一。理事会应当配备一定数量的专职工作人员。
Article 17 The representatives of employees and the external professionals who serve as members of the enterprise annuities council shall be elected democratically by the assembly of employees, the assembly of employees' representatives or by other means. The representatives of the enterprise shall be appointed by the enterprise.   第十七条 企业年金理事会中的职工代表和企业以外的专业人员由职工大会、职工代表大会或者其他形式民主选举产生。企业代表由企业方聘任。
The term of office of a director shall be prescribed by the bylaws of the enterprise annuities council, but each term shall not exceed three years. The directors may be reelected or reappointed at the expiration of their term. 理事任期由企业年金理事会章程规定,但每届任期不得超过三年。理事任期届满,连选可以连任。
Article 18 A director of the enterprise annuities council shall satisfy the following conditions:   第十八条 企业年金理事会理事应当具备下列条件:
1. Having full civil capacity; (一) 具有完全民事行为能力;
2. Being honest and trustworthy, and having no criminal record; (二) 诚实守信,无犯罪记录;
3. Having the expertise as required for engaging in law, finance, accounting, social security or performing the duties of a director of the enterprise annuities council; (三) 具有从事法律、金融、会计、社会保障或者其他履行企业年金理事会理事职责所必需的专业知识;
4. Having the decision-making ability; and (四) 具有决策能力;
5. Having no large amount of due debts which have not been paid off. (五) 无个人所负数额较大的债务到期未清偿情形。
Article 19 The enterprise annuities council shall independently manage the matters relating to the enterprise annuity funds of the enterprise in accordance with the law, shall not be interfered with by the enterprise, shall not engage in any operating activities in any form, and shall not withdraw any management fee from the properties under the enterprise annuity funds.   第十九条 企业年金理事会依法独立管理本企业的企业年金基金事务,不受企业方的干预,不得从事任何形式的营业性活动,不得从企业年金基金财产中提取管理费用。
Article 20 A director shall attend the meetings of the enterprise annuities council in person. If a director is unable to attend a meeting for any reason, he may authorize in writing another director to attend the meeting on his behalf, and the power of attorney shall state the scope of authorization.   第二十条 企业年金理事会会议,应当由理事本人出席;理事因故不能出席,可以书面委托其他理事代为出席,委托书中应当载明授权范围。
A resolution made in a meeting of the council shall be voted through by at least 2/3 of all directors. The council shall formulate minutes of the meeting regarding the resolutions on the matters deliberated at the meeting, which shall bear the signature of the directors that attend the meeting. 理事会作出决议,应当经全体理事三分之二以上通过。理事会应当对会议所议事项的决定形成会议记录,出席会议的理事应当在会议记录上签名。
Article 21 The directors shall be responsible for the resolutions of the enterprise annuities council. Where a resolution of the council is in violation of any law, administrative regulation, these Measures or the bylaws of the council, which causes any loss to the properties of the enterprise annuity funds, the directors shall make compensation. If a director is found to have expressed his dissenting opinion at the time of voting on the resolution and his dissenting opinion is recorded in the minutes of meeting, the director may be exempted from liability.   第二十一条 理事应当对企业年金理事会的决议承担责任。理事会的决议违反法律、行政法规、本办法规定或者理事会章程,致使企业年金基金财产遭受损失的,理事应当承担赔偿责任。但经证明在表决时曾表明异议并记载于会议记录的,该理事可以免除责任。
A contract signed by the enterprise annuities council with the foreign parties shall bear the signature of all directors. 企业年金理事会对外签订合同,应当由全体理事签字。
Article 22 A trusted corporate institution shall satisfy the following conditions:   第二十二条 法人受托机构应当具备下列条件:
1. Having registered as an independent legal person within the territory of China upon approval of the financial supervisory department of the state; (一) 经国家金融监管部门批准,在中国境内注册的独立法人;
2. It has a perfect corporate governance structure; (二)具有完善的法人治理结构;
3. Having enough full-time employees with the qualifications to engage in the operations of enterprise annuity funds; (三) 取得企业年金基金从业资格的专职人员达到规定人数;
4. It has qualified business offices, safety facilities and other facilities relating to the trust management of enterprise annuity funds; (四) 具有符合要求的营业场所、安全防范设施和与企业年金基金受托管理业务有关的其他设施;
5. It has a perfect internal auditing and supervision system and a risk control system; (五) 具有完善的内部稽核监控制度和风险控制制度;
6. Having no serious violations of law and regulations for recent 3 years; and (六) 近3年没有重大违法违规行为;
7. Other conditions provided for by the state. (七) 国家规定的其他条件。
Article 23 A trustee shall perform the following duties:   第二十三条 受托人应当履行下列职责:
1. Selecting, supervising and replacing account managers, custodians and investment managers; (一) 选择、监督、更换账户管理人、托管人、投资管理人;
2. Formulating enterprise annuity fund strategic asset allocation strategies; (二) 制定企业年金基金战略资产配置策略;
3. Conducting supervision over the management of enterprise annuity funds according to the contract; (三) 根据合同对企业年金基金管理进行监督;
4. Collecting money paid by the enterprise and its employees and paying enterprise annuities to the beneficiaries according to the contract, and reaching a consensus on the specific methods of performance in the contract; (四) 根据合同收取企业和职工缴费,向受益人支付企业年金待遇,并在合同中约定具体的履行方式;
5. Accepting the inquiries of trustors, submitting regular reports on the management of enterprise annuity funds and financial accounting statements to the trustors. Where any serious event occurs, it shall timely report to the trustor and the relevant supervisory department; and submitting regular reports on the development of the business of trust management of enterprise annuity funds to the relevant supervisory department; (五) 接受委托人查询,定期向委托人提交企业年金基金管理和财务会计报告。发生重大事件时,及时向委托人和有关监管部门报告;定期向有关监管部门提交开展企业年金基金受托管理业务情况的报告;
6. Keeping records relating to the management of enterprise annuity funds for at least 15 years since the termination of the contract according to the provisions of the state; and (六) 按照国家规定保存与企业年金基金管理有关的记录自合同终止之日起至少15年;
7. Other duties as provided for by the state and stipulated in the contract. (七) 国家规定和合同约定的其他职责。
Article 24 The term “beneficiaries” as mentioned in these Measures refer to the employees of an enterprise who participate in the enterprise annuities plan and are entitled to the beneficial rights.   第二十四条 本办法所称受益人,是指参加企业年金计划并享有受益权的企业职工。
Article 25 A trusted corporate institution shall terminate its duties if it is under any of the following circumstances:   第二十五条
法宝
 有下列情形之一的,法人受托机构职责终止:
1. Breaching the contract signed with the trustor; (一) 违反与委托人合同约定的;
2. Seeking any interest for itself or seeking improper interests for someone else by making use of the properties under the enterprise annuity funds; (二) 利用企业年金基金财产为其谋取利益,或者为他人谋取不正当利益的;
3. Being dissolved, canceled, announced bankruptcy or taken over in accordance with the law; (三) 依法解散、被依法撤销、被依法宣告破产或者被依法接管的;
4. Being disqualified from engaging in management of enterprise annuity funds according to the law; (四) 被依法取消企业年金基金受托管理业务资格的;
5. The trustor has evidence to believe that it is good for the interests of the beneficiaries to change the trustee; (五) 委托人有证据认为更换受托人符合受益人利益的;
6. The relevant supervisory department has adequate reasons and grounds to believe that it is good for the interests of the beneficiaries to change the trustee; or (六) 有关监管部门有充分理由和依据认为更换受托人符合受益人利益的;
7. Other circumstances as provided for by the state and stipulated in the contract. (七) 国家规定和合同约定的其他情形。
Where the enterprise annuities council is under the circumstance as described in Item 2 of the preceding paragraph, it shall terminate its duties, and the trustor shall select a trusted corporate institution as trustee. Where the enterprise annuities council is under any of the circumstances as listed in Item 1 and Item 3 to Item 7, a new one shall be established according to the relevant provisions of the state, or the trustor shall select a trusted corporate institution as trustee. 企业年金理事会有前款第(二)项规定情形的,企业年金理事会职责终止,由委托人选择法人受托机构担任受托人。企业年金理事会有第(一)、(三)至(七)项规定情形之一的,应当按照国家规定重新组成,或者由委托人选择法人受托机构担任受托人。
Article 26 After the trustee terminates its duties, the trustor shall appoint a new trustee within 45 days.   第二十六条 受托人职责终止的,委托人应当在45日内委任新的受托人。
After the trustee terminates its duties, it shall properly keep the materials relating to the management of enterprise annuity funds, and shall transfer the trust operations within 45 days, and the new trustee shall take over such operations and perform corresponding duties. 受托人职责终止的,应当妥善保管企业年金基金受托管理资料,在45日内办理完毕受托管理业务移交手续,新受托人应当接收并行使相应职责。
Chapter III Account Manager 

第三章 账户管理人

Article 27 The term “account manager” as mentioned in these Measures refers to the special institutions engaged in the management of enterprise annuity funds accounts upon entrustment of trustees.   第二十七条 本办法所称账户管理人,是指接受受托人委托管理企业年金基金账户的专业机构。
Article 28 An account manager shall meet the following conditions:   第二十八条 账户管理人应当具备下列条件:
1. It shall be an independent legal person registered within the territory of China upon approval of the relevant departments of the state; (一) 经国家有关部门批准,在中国境内注册的独立法人;
2. Having a perfect corporate governance structure; (二) 具有完善的法人治理结构;
3. Having enough full-time employees with the qualifications to engage in operations of enterprise annuity funds; (三) 取得企业年金基金从业资格的专职人员达到规定人数;
4. Having a corresponding account information management system for the enterprise annuity fund; (四) 具有相应的企业年金基金账户信息管理系统;
5. It has qualified business offices, safety facilities and other facilities relating to the trust management of enterprise annuity funds; (五) 具有符合要求的营业场所、安全防范设施和与企业年金基金账户管理业务有关的其他设施;
6. It has a perfect internal auditing and supervision system and risk control system; (六) 具有完善的内部稽核监控制度和风险控制制度;
7. Having no serious violations of law and regulations for recent 3 years; and (七) 近3年没有重大违法违规行为;
8. Other conditions provided for by the state. (八) 国家规定的其他条件。
Article 29 An account manager shall perform the following duties:   第二十九条 账户管理人应当履行下列职责:
1. Establishing enterprise accounts and individual accounts under enterprise annuity funds; (一) 建立企业年金基金企业账户和个人账户;
2. Recording the money paid by the enterprise and its employees, and the yields from the investments enterprise annuity funds; (二) 记录企业、职工缴费以及企业年金基金投资收益;
3. Regularly verifying with the custodian the data on payments and the status of the properties of the enterprise annuity fund account, and timely submit the verification results to the trustee; (三) 定期与托管人核对缴费数据以及企业年金基金账户财产变化状况,及时将核对结果提交受托人;
4. Calculating the enterprise annuities; (四) 计算企业年金待遇;
5. Providing the enterprise and beneficiaries with information inquiry services relating to the enterprise accounts and individual accounts under the enterprise annuity funds; Providing the beneficiaries with an annual report on rights and interests; (五) 向企业和受益人提供企业年金基金企业账户和个人账户信息查询服务;向受益人提供年度权益报告;
6. Submitting regular account management data and a report on the management of enterprise annuity fund account to the trustee; submitting Regular reports on the development of the business of trust management of enterprise annuity funds to the relevant supervisory department; (六) 定期向受托人提交账户管理数据等信息以及企业年金基金账户管理报告;定期向有关监管部门提交开展企业年金基金账户管理业务情况的报告;
7. Keeping the files related to the management of enterprise annuity fund account for at least 15 years since the termination of the contract according to the provisions of the state; and (七) 按照国家规定保存企业年金基金账户管理档案自合同终止之日起至少15年;
8. Other duties as provided for by the state and stipulated in the contract. (八) 国家规定和合同约定的其他职责。
Article 30 An account manager shall terminate its duties under any of the following circumstances:   第三十条 有下列情形之一的,账户管理人职责终止:
1. Breaching the contract signed with the trustee; (一) 违反与受托人合同约定的;
2. Seeking any interest for itself or seeking improper interests for someone else by making use of the properties of the enterprise annuity funds; (二) 利用企业年金基金财产为其谋取利益,或者为他人谋取不正当利益的;
3. Being dissolved, canceled, declared bankrupt or taken over in accordance with the law; (三) 依法解散、被依法撤销、被依法宣告破产或者被依法接管的;
4. Being disqualified from engaging in management of enterprise annuity funds according to the law; (四) 被依法取消企业年金基金账户管理业务资格的;
5. The trustee has evidence to believe that it is good for the interests of the beneficiaries to change the account manager; (五) 受托人有证据认为更换账户管理人符合受益人利益的;
6. The relevant supervisory department has adequate reasons and grounds to believe that it is good for the interests of the beneficiaries to change the account manager; or (六) 有关监管部门有充分理由和依据认为更换账户管理人符合受益人利益的;
7. Other circumstances as provided for by the state and stipulated in the contract.
......
 (七) 国家规定和合同约定的其他情形。
......

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