鼓励符合条件的金融企业建立企业年金制度

Encourage qualified financial enterprise build enterprise annuity system

　　⊙记者 苗燕 ○编辑 孙忠

⊙ reporter MiaoYan ○ SunZhong editor

　　今后，国有金融企业建立企业年金制度将有章可循。财政部昨日发布《国有金融企业年金管理办法》。《办法》表示，为进一步指导和规范国有金融企业建立企业年金制度，健全激励约束机制，完善社会保障体系，促进国有金融企业持续健康发展，国家鼓励符合条件的金融企业建立企业年金制度。

In the future,State-owned financial enterprises build enterprise annuity system will have rules to follow.The ministry of finance released yesterday[The measures for the administration of the state-owned financial enterprise annuity].[way]said,In order to further to guide and regulate the state-owned financial enterprises build enterprise annuity system,Improve the incentive and restraint mechanism,Perfect social security system,To promote the sustained and healthy development of state-owned financial enterprises,The state shall encourage qualified financial enterprise build enterprise annuity system.

　　《办法》规定，建立企业年金制度，应当在为企业退休职工提供基本生活保障的基础上，发挥企业年金的激励作用，将其作为健全薪酬福利制度和激励机制的重要方式，实现保障性与激励性的有机结合；同时，按照“公开、公平、公正”的原则，统筹兼顾出资人、企业和职工的利益。

[way]provisions,Build enterprise annuity system,For the enterprise retired worker shall be provided on the basis of basic life safeguard,Play the role of the enterprise annuity incentive,As a sound salary welfare system and incentive mechanism is an important way,To realize the combination of indemnificatory and incentive;At the same time,According to the"public/fair/justice"principle,As to the contributor/The interests of the enterprise and worker.

　　《办法》也对金融机构高管的年金缴纳设定了限额。明确要求要根据职工贡献、工作年限、岗位责任、考核结果等因素，合理确定企业缴费划入个人账户的比例，适当向关键岗位和优秀人才倾斜。但当期划入负责人个人账户的最高额（不含补偿性缴费），原则上不得超过该金融企业人均水平的5倍。

[way]Also on the financial institutions of the annuity pay executives set the limit.Clear requirements according to the worker contribution/Work life/Post responsibility/Factors such as the assessment results,Reasonable enterprise delimit the scale of individual account,Appropriate to the key position talents and tilt.But the current delimit individual account in the ceiling(Does not contain the compensatory pay cost),In principle, the financial enterprise shall not be more than five times the level of per capita.

　　《办法》要求，集团控股类金融企业应当根据各子公司的实际情况分步实施企业年金方案，各子公司之间的缴费水平，应当根据自身发展阶段与经济效益状况等因素合理确定，不得互相攀比。金融企业年金缴费在冲减职工福利费结余后列入成本（费用），但金融企业每年列支成本（费用）的企业年金费用不得超过本企业上年度职工工资总额的5%。在金融企业建立企业年金初期，职工个人缴纳部分原则上不得低于企业缴费部分的25%，以后年度逐步提高。在职工和金融企业协商一致的前提下，允许部分职工结合实际，适当提高个人缴费比例。

[way]requirements,Group holding class financial enterprise shall, according to the actual situation of each subsidiary enterprise annuity plan implement step by step,The corporation between the level of pay cost,Shall, according to their own development stage and economic effectiveness of reasonable factors,Not one-upmanship.The financial enterprise annuity pay cost in allowance worker welfare funds after balance as cost(cost),But each year the financial enterprise cost recovery(cost)Enterprise annuity expenses shall not be more than this enterprise year the 5% of worker total wages.In the financial enterprise build enterprise annuity initial,Worker individual pay part in principle may not be less than 25% of the enterprise pay cost,Gradually improve the next year.The worker and financial enterprises under the premise of consensus,(allow) some employees based on the actual,Increasing proportion of individual pay cost.

　　建立企业年金制度的金融企业，需要实现税后盈利（含补贴）；需要具有较好的风险管控能力，资本充足率、偿付能力充足率、净资本负债率等风险管控指标满足行业监管规定；同时，具备相应的财务承受能力，不得因实行企业年金制度出现亏损，影响金融企业长远发展。《办法》明确，金融企业不得以任何名义，对建立企业年金制度之前的年度进行补缴。

Build enterprise annuity system of financial enterprise,Need to realize profit after tax(Including subsidies);Need to have good risk control ability,Capital adequacy ratio/Solvency adequacy ratio/Net capital ratio and risk control indicators meet the industry regulations;At the same time,Have the corresponding financial capacity,Not because of the enterprise annuity system appear loss,Affect financial enterprise long-term development.[way]clear,The financial enterprise shall not be any name,To build enterprise annuity system of annual before filling.

　　当金融企业某一会计年度亏损或者连续两个会计年度未满足建立企业年金条件，应当按照规定及时修改企业年金方案，适当降低企业缴费标准。连续两个会计年度亏损或者连续三个会计年度未满足建立企业年金条件，应当按照规定中止企业年金方案。

When a financial enterprise accounting year loss or continuous two accounting year fails to meet build enterprise annuity conditions,Shall, in accordance with the provisions of the enterprise annuity plan in time to amend,Reduced business pay fee standard.Continuous two accounting year loss or continuous three accounting year fails to meet build enterprise annuity conditions,Suspension shall, according to the provisions of the enterprise annuity plan.