The enterprises and their employees shall, under this Regulation, buy the basic endowment insurance and local supplemental endowment insurance. 企業及員工必須按照本條例的規定參加基本養老保險和地方補充養老保險。
As businesses and workers to establish voluntary supplementary pension insurance, enterprise annuities have been an increasing number of enterprises and workers of all ages. 作為企業和職工自願建立的補充養老保險，企業年金已經得到越來越多企業及職工的青睞。
