Research On The Legislation Of Enterprise Annuity Transfer And Succession System

For the state,the enterprise annuity is an important supplement to the basic endowment insurance system.For enterprises,the establishment of enterprise annuity plan can be a strategy to attract talents with salary management.Besides it can also improve the enthusiasm of employees.For employees,participation in an annuity plan can provide supplemental living security after retirement.The implementation of the Measures on the Management of Enterprise Annuity Fund in 2011 and the Measures on Enterprise Annuity in 2018 has made it clear that Chinese enterprise annuity is operated in the mode of trust,and at the same time,the beneficial rights of employees and the trustor obligations of the enterprise have been clarified.The Chapter 4 of Measures on Enterprise Annuity not only includes the right of insured employees to receive and transfer annuity contributions and investment income,but also includes the obligation of the enterprise to calculate the account income according to the annuity scheme and provide for the transferring of annuity account.However,the above provisions of the law are more general and cannot cover all the contents.Moreover,the restrictive provisions of the current laws cause certain obstacles to the actual exercise of the above rights by employees.Additionally,in recent years,the above-mentioned enterprise annuity laws and regulations have not been updated,supporting policies have not been introduced,the improvement of the enterprise annuity system is stagnant.With the development of the economy,the job market continues to expand,and the demand for workers to change jobs is also increasing.In the face of the fact that the system construction lags behind the social development,this paper will discuss how to improve the enterprise annuity transfer and succession system from the aspects of the exercise conditions of the employee’ s right content in enterprise annuity transferring and the procedural provisions of the enterprise annuity succession.In the end,the paper will put forward corresponding legislative suggestions.The research methods of this paper mainly include case analysis and comparative law research.Except for the introduction and conclusion,it is divided into four parts.In the first part,by sorting out the current legal provisions,this paper demonstrates that the employee’s beneficial right and the enterprise’s obligation are the prerequisites for the transfer and succession of the enterprise annuity,and summarizes the legal provisions limits of the transfer and succession of the enterprise annuity account,such as the determination of the amount of the annuity,the conditions for receiving the annuity and the mode of the succession.The second part at first summarizes the cases according to the geographical factors and the disputes of the cases.Then it discusses the judgment standards of the current enterprise annuity transfer and succession disputes,such as compulsory provisions,jurisdiction and distribution of the burden of proof.The third part discusses the problems existing in the current enterprise annuity transfer and succession system from two aspects.It mainly states that the legislation system does not specify the transferability of the accumulated contributory years of employees,restrictive regulations prevent employees from exercising the beneficial rights,and the lack of procedural provisions and supporting systems for the succession of enterprise annuity accounts.In view of the problems raised in the previous part,the fourth part puts forward the legal thinking of advancing the enterprise annuity transfer and succession system from five aspects,from making sure that employees can transfer the accumulated capture expends fixed number of year,improving the rights and interests of the enterprise annuity account program,shortening the time limit of pay cost part ownership employees for enterprises,expanding enterprise annuity account in the model,supplementing the relevant procedural rules,allowing enterprise annuity reference professional annuity management regulations and optimizing a complete set of tax policy.