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企业年金是企业在基本养老保险之外自愿为员工开办的一项补充养老计划。如何制定符合单位实际的企业年金方案是每个有意向实施年金的企业应该考虑的问题。本文结合单位实施企业年金的实践,重点分析了年金方案设计的要点及方案实施过程中存在的难点。
Enterprise annuity is a supplementary pension plan that an enterprise voluntarily provides for its employees outside the basic pension insurance. How to formulate an enterprise annuity plan in line with the actual situation of the unit is a question that every enterprise that is interested in implementing the annuity should consider. This article combines the practice of enterprise annuity implementation, focusing on the main points of annuity plan design and the difficulties in the implementation of the plan.