企业年金计划设计

The Design of Employer Pension Plan

企业年金具有吸引人才和留住人才的功能,从人力资源管理出发建立企业年金具有必 要性。企业年金设计应坚持效率优先、兼顾公平的原则,要注意解决企业缴费资金来源、缴费方 式和支付方式等问题。

The employer pension has a function of attracting and keeping talents,so it is necessary to set up employer pension in view of human resources management.The design of employer pension should be based on the principle of “efficiency first,equality considered.”Problems should be paid attention to like fund source of enterprise deduction,deducting mode and payment mode.