Microsoft PowerPoint - AIG_EA_Vs_Pension_Bilingual ppt

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鳞鹏云
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1 Comparison between Enterprise Annuity & Group Pension 和之比较 By AIG Global Pensions Asia AIG 环球退休金亚太区域

2 Comparison between EA & GP 和之比较 Nature 性质 Eligibility 符合资格的员工 Cover Range 覆盖面 Voluntary 自愿性 Employees who have participated in China Social Securities, not including foreign passport holders. 已参加中国社保的员工, 不包括持外国护照员工 All the eligible employees must be included in the EA plan. 所有符合资格的员工必须全部加入计划 Voluntary 自愿性 All employees, including foreign passport holders. 所有员工, 包括持外国护照员工 Selected employees by employer. 雇主可自行指定参保员工

3 Comparison between EA & GP 和之比较 Contribution Source 供款方 Contribution Percentage / Amount 缴费的百分比 Both of employer and employee should contribute to the EA plan. 雇主和员工均需供款 Must be regular. 必须定期缴费 Employer s annual contribution in general not exceeding 1/12 of total employees salary last year; the sum of employer & employee s annual contribution in general not exceeding 1/6 of total employees salary last year. 雇主每年的缴费一般不超过上一年员工工资总数的 1/12 雇主和雇员每年的总缴费一般不超过上一年员工工资总数的 1/6 Employer should contribute, and can decide whether employees should be involved in the contribution. 雇主需供款, 并可自行决定员工是否参与供款 ER can decide both contribution rate & contribution interval. 雇主可以决定缴费基数和缴费周期 Can be regular or irregular, fixed or flexible percentage / amount. 可以定期或不定期缴费, 可以固定或不固定百分比

4 Comparison between EA & GP 和之比较 Reversibility 可撤回性 Feasibility of One-stop Service 一站式服务的可行性 Once established the EA plan is not allowed to be terminated. 一旦建立就不能撤回 No. Four Parties: Trustee, Custodian, Record Keeper and Investment Manager 否四个角色 : 受托人托管人账户管理人和投资管理人 Yes. ER can terminate or transfer the GP at any time they want. 可以雇主可以随时终止或转变计划 Yes 是

5 Comparison between EA & GP (cont d) 和之比较 Portability 便捷性 No cash out right for both the Employer and Employee Account Balances upon members termination, for reasons other than immigration, death and retirement. Upon resignation, the EE account can be transferred to other EA plan of the receiving company. Should the receiving company does not have an EA plan, the ex-er is responsible for managing the deferred account under their EA program until the exemployee has one of the following conditions: retirement, immigration or death. 员工除因移民身故或退休脱离计划外, 无权从个人账户及企业账户中领取现金离职时, 员工的个人账户可以转到接受公司的计划下如果接受公司没有计划, 前公司有责任继续管理该员工的账户, 直到他退休移民或死亡 Full Balances of both Employer and Employee Accounts can be paid out upon members disablement, death and retirement. Employee Individual Account will be terminated upon their termination of services. Vested portion of Employer Account Balance and 100% of Employee Account Balance can be cashed out to members.unvested portion will be refunded to Employer. 员工全残身故或退休时, 可以领取全部企业缴费及个人缴费离职时, 员工可以领取企业缴费的已归属部分以及个人缴费的全额企业缴费的未归属部分将退还企业

6 Comparison between EA & GP (cont d) 和之比较 Legal Structure 法律架构 Investment Funds Available 投资基金 Trust 信托型 Single & Segregated Restriction applies to asset allocation. 独立分散对资产配置有限制 Policy 契约型 Multiple & Pooling No particular restriction on investment. 多元集合对投资没有特别限制 Economy of Scale 对中小企业的经济性 No 否 Yes 是

7 Comparison between EA & GP on Tax 和之税务比较 Corporate Income Tax 企业所得税团体退休金根据财企 [2008]34 号文, 补充养老保险的企业缴费总额在工资总额 4% 以内的部分, 从成本 ( 费用 ) 中列支 According to [2008] 34 Doctrine promulgated by Ministry of Finance, ER contribution within 4% of total payroll can be tax exempted.

8 Comparison between EA & GP on Tax 和之税务比较 Individual Income Tax (IIT) 个人所得所得税 EE contributions are not subject to any preferential tax treatment. ER contribution will be counted as income of EE for IIT purposes and detailed treatment is not clear at this stage, it is subject to discussion with local tax bureau. 员工缴费并无明确税收优惠企业缴费应计入员工所得并征个人所得税, 具体操作细节目前尚未明确需与当地税务局接洽团体退休金 EE contributions are not subject to any preferential tax treatment. IIT applies to ER contribution in 2 options: (i) Tax deferred plan: Vested portion of ER contributions when it is vested (ii) 100% of ER contribution when made 员工缴费并无税收优惠可选择下列方式之一计算个人所得税 : i) 延税方式 : 企业缴费部分归属给员工时, 以归属部分为税基 ; 或 ii) 企业缴费时, 以 100% 缴费为税基

9 Comparison between EA & GP on Tax 和之税务比较 Others 其它 No tax will be incurred on the investment gain during the assets accumulation period. 资产累积期间的投资回报无需缴税团体退休金 No tax will be incurred on the investment gain during the assets accumulation period. Benefits payment from GP will be taxed free as contributions have been taxed up front. 资产累积期间的投资回报无需缴税员工领取保险金时不再收税

HKG_ICSS_FTO_sogobrilingual_100_19Feb2016_31837_tnc

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