Research On Financial Feasibility Of Complementary Pension Insurance

Complementary pension insurance is the second pillar of social pension insurance and is the important part of employee welfare plan. There is no doubt to develop it. But present it develops lowly. Economic is one of the important passive factors.The funds of complementary pension insurance come from the employee and employer. The later will counteract the retained profits. Under the conditions of before tax-pay and EET, this article sets models to analyze the relation of substitute rate, pay rate and retained profits rate. Then, author use the model to analyze the financial feasibility combining with the manufacturing in Zhejiang province. Finally, author put forward some suggestion to promote the development of the Complementary pension insurance.