企业年金和养老金保险介绍(ElvisZhang)摘要.ppt

Input Employee Information salary, investment allocation %, benefit plan etc... Update contribution Record same as contribution adjustment Report Checking System report / Member Maintenance form List of Changes Member Maintenance Contribution Separate the contribution type into 4 different categories: Regular Contribution (FS) Past Service (PS) Asset Taken Over (ATO) Special Contribution (SC) Report Checking Consolidated Contribution Advice (PA) Contribution List List of Changes Monthly Statement of Payment Account Member Section Member Termination Calculation of Withdrawal Amount Calculate ____________according to vesting schedule termination reason Unvested benefit (UB) - offset contribution or allocate to employee vested benefit Member Section Annual Statement Consists of :- Statement of Balance (ER) List of Contribution Withdrawal (ER) Summary Statement of Member Accounts Inforce Member Listing Member Statement (EE) List of Contribution Withdrawal (EE) Annual Statement Member Section Member Section Fund Switching Original Investment F1 50% F2 50% New Investment F1 30% F2 30% F3 40% Net Trade Applied * * * * * * * * * * * * * * * * What is Pension? A sum of money paid regularly as a retirement benefit or by way of patronage Types Group Pension Individual Pension Introduction Can you name any product related to Pension? --- Government sanctioned schemes --- Employer voluntary schemes Introduction ORSO and MPF (2 Hong Kong group pension products) Occupational Retirement Schemes Ordinance (ORSO) Registration system for voluntary established retirement scheme Mandatory Provident Fund(MPF) Employers and Self-employed persons are required by law to set up a compulsory retirement scheme Attract and retain high-calibre employees Employer contribution, tax deductible (max. x% of staff’s annual