Study On The Design And Practice Of Employer Pension Plan

Employer pension is not only the second pillar of the social endowment insurance system, but also an important part of human resource management. On the one hand, it helps the enterprise attract and retain key employees; on the other hand, it supports building the long-term stimulating mechanism to improve the solidarity and productivity. After ten years' development in China, more bills about employer pension have been deployed, and it's great development potential has been embodied and attracted more close attention of employers and employees. The core problem of the employer pension plan design is how to build a fit plan which is in line with the facts of enterprise and perfectly implements its basic functions including insurance, prompting, restriction,then make it service the goal of enterprise management better. The article expounds how to design an effective employer pension plan from the enterprise administration perspective, and emphasizes to combine the theory and the practice: After general illuminating the key steps and methods, presents a case about company A, in order to provide advice for these enterprises that are planning to build employer pension plans in the future.The article consists of four parts: The first part is the foreword, which reveals the background, study content, innovation and deficiency of the article; The second part is the first charter—the summarization of employer pension, which presents the concept, basic theories, American employer pension system and the development of China employer pension; The third part is the second charter—the design of employer pension plan, which includes these contents of building foundation, objects ascertainment, plan types opting, the rate of substitution and fund offering, the key details of the practical scheme; The four part is the third charter—the practice of employer pension plan in company A, which outlines it's early pension development status, the main contents of the new plan and the arrangement to transferring from the former plan to the new one.