When I was learning about "post-employment benefits" in the chapter of "employee compensation", it was really foggy, and all kinds of obscure professional terms were flying all over the sky.
Sometimes I really want to sigh, why can't the textbook speak in human language?Why do you have to drag so many lofty terms?
Don't ask, ask for rigour.
In fact, the so-called post-employment benefits are additional pensions given by enterprises to employees.
Lao Tie who has gone to work knows that there are five insurances and one housing fund for migrant workers, that is, endowment insurance, medical insurance, unemployment insurance, maternity insurance, work-related injury insurance and housing provident fund.
Among them, the pension insurance is paid by the company and the employee according to a certain proportion of the salary, taking Shanghai as an example, the company pays 16%, and the individual pays 8%.
That is to say, if your pre-tax salary is 10,000 yuan, then you need to pay 800 yuan of pension insurance every month, and the company needs to pay 1,600 yuan of pension insurance every month.
Among them, the 800 yuan endowment insurance you pay will be included in the personal account, and the 1600 yuan endowment insurance paid by the company will be included in the overall account of the whole society.
When you can't retire, the money you receive every month is given to you by a certain percentage of your personal account + overall account.
To put it bluntly, this endowment insurance is to force everyone to take out a little money from their salary every month to make compulsory savings, and when they can't do it, they will send the saved money to everyone every month to protect everyone's retirement life.
What the hell is the post-employment benefit on the textbook?
The above-mentioned endowment insurance belongs to the basic endowment insurance, which is mandatory for the state to pay, whether you want to or not, you have to pay every month, whether the company is willing or not, you have to pay every month.
The post-employment benefits belong to the supplementary endowment insurance, the expenses are fully borne by the company, not mandatory, the company has the ability and willingness to bear, the ability is not willing or incapable of the will or the ability to have no will and ultimately do not bear the mandatory requirements.
To put it simply, the relationship between basic pension insurance and supplementary pension insurance can be rudely understood as the relationship between law and morality.
It is harmless for enterprises not to provide supplementary pension insurance to employees, and at most they are complained that the benefits are not good, but if the company does not pay basic pension insurance to employees, it is illegal.
But in fact, based on my experience of changing four companies, none of them provide supplementary pension insurance (post-employment benefits).
Here's how this supplementary pension (post-employment benefit) works:
The company sets up a trust, pays money to the company every year, and hires the manager to use the money to invest in the market to earn income, and the supplementary pension of the employee after retirement is derived from this.
What does the textbook mean by defined deposit and withdrawal plan and defined benefit plan?
The set deposit and withdrawal plan is that the company regularly contributes a fixed amount to **, and the set benefit plan is that the company wants to provide agreed benefits for retired employees.
Lao Tie asked, what is the difference?
The core difference is the risk-taker.
The stakeholder who sets up the deposit and withdrawal plan is the employee.
The company is only responsible for paying money to ** on a fixed basis on a regular basis, and the balance of ** is all used to pay pensions to retired employees.
The stakeholder of the defined benefit plan is in the company.
The company paints cakes for employees, oh no, it is to depict a beautiful blueprint for them after retirement, and I will give you xx money every month after retirement as a supplementary pension, and this pension will also be regular with inflation and life pressure**.
The money is still out of the **, and the company still has to pay the ** regularly, but if the **manager is still as fierce as a tiger and loses all the money, then the company can only admit it, and still pay supplementary pensions to retired employees according to the blueprint agreed at the beginning.
So what if the manager is China Buffett and multiplies the scale many times?
The ** balance is deducted from the amount agreed with the employee, and the rest belongs to the company.
Lao Tie asked again, can there be such a plan, ** lost money, the company gave us a pension according to the original agreement, ** made money, the company issued more pensions?
All I can say is, we'll see you in our dreams.
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