1, Employee Retirement: The main withdrawal method of enterprise annuity is to withdraw it according to the agreed proportion and method after the employee retires, and it can be collected in one lump sum or by stages.

2. Resignation: If an employee resigns during the implementation of the enterprise annuity plan, he/she can apply for withdrawing the funds from the paid enterprise annuity personal account, but he/she has to pay personal income tax.

3. Death: If an employee dies during the implementation of the enterprise annuity plan, his/her legal successor may apply for withdrawing the paid personal account of the enterprise annuity, but he/she shall pay personal income tax.

The knowledge about enterprise annuity is as follows:

1, system introduction: enterprise annuity is a retirement benefit system provided by enterprises for employees. Through the joint payment of employees and enterprises, it provides employees with pensions and other welfare benefits, which is conducive to improving the welfare benefits of employees and the brand image of enterprises.

2. Payment method: Generally, the payment method of enterprise annuity is * * * by both employees and enterprises. Employees can choose to pay a certain percentage of their wages, and enterprises also need to pay a certain percentage to ensure the adequacy of the annuity.

3. Investment management: The investment management of enterprise annuity needs to conform to the relevant national regulations and requirements, and it is necessary to choose the appropriate investment direction and management organization to ensure the safety and profitability of the annuity.

4. Tax treatment: The tax treatment of enterprise annuities needs to comply with the relevant regulations and requirements of the tax bureau, and it is necessary to classify and declare the paid and received annuities in order to better control the tax risks of enterprises.

5. Precautions: When implementing the enterprise annuity system, enterprises need to abide by relevant regulations and requirements, establish sound management systems and processes, improve employee participation and satisfaction, and avoid unnecessary risks and problems.

To sum up, enterprise annuity is an important welfare system provided by enterprises for employees, which can improve the quality of life of employees and the brand image of enterprises. However, it is necessary to abide by relevant regulations and requirements, establish a sound management system and process, improve employee participation and satisfaction, and avoid unnecessary risks and problems.

Legal basis:

Article 12 of the Trial Measures for Enterprise Annuities of the People's Republic of China

When employees reach the retirement age stipulated by the state, they can receive the enterprise annuity once or regularly from their personal account of enterprise annuity.