企业年金作为养老保险"第二支柱"，当前覆盖面仍需大幅拓展。截至2025年末，全国约17.79万家企业建立了企业年金制度，覆盖职工约3342.99万人，但覆盖率仅约7%[1]。为突破这一瓶颈，人力资源和社会保障部、财政部等部门推出了园区年金集合计划和人才年金政策，力求降低中小微企业的参与门槛[1]。
集合计划模式已显现规模效应。国寿养老的集合计划截至2025年末服务企业超2万家，管理规模突破千亿元，两项指标较2023年初增幅均超过60%[1]。地方政府也在探索创新激励机制。大渡口区于2025年11月发布重庆市首个人才企业年金政策，根据人才类别给予每年1000元至1万元的政府激励[1]。此外，企业年金支出可以依法在计算企业所得税应纳税所得额时扣除，进一步降低企业成本[1]。
Corporate annuities, serving as the "second pillar" of China's pension insurance system, currently reach only about 7% of the workforce, leaving significant room for expansion.[1] As of the end of 2025, approximately 17.79 million workers across roughly 178,000 enterprises nationwide had enrolled in corporate annuity schemes.[1] To broaden access, particularly for small and medium-sized enterprises, policymakers have introduced collective annuity plans for industrial parks and talent-focused annuity programs that lower barriers to participation.
Among the major providers driving this expansion, China Life Insurance Pension Company's collective annuity plan has grown substantially, serving over 20,000 enterprises with combined assets exceeding one billion yuan as of the end of 2025—representing growth of more than 60% in both metrics since early 2023.[1] In November 2025, Dadukou District in Chongqing launched the city's first talent-oriented corporate annuity policy, under which local government provides annual incentives ranging from 1,000 to 10,000 yuan per employee depending on talent classification.[1] Corporate annuity contributions are also deductible when calculating taxable income for enterprise income tax purposes, creating additional financial incentives for employer participation.[1]