Occupational annuity is a key integral part of the Chinese multi-layer pension system. Any enterprise meeting the requirements for building an occupational annuity should follow the principle of a forward-looking attitude and reliability, act according to its capability to build a standard occupational annuity system as provisions of the Trial Measures for Occupational Annuity, and the Trial Measures for Occupational Annuity Fund Management determine. And finally complete the work on the scheme with the fund management contract to be filed. When the trustee management contract is signed with account manager, custodian and investment manager, the trustee should file trustee management and trust management contract to the labor and social security administrative department. If the principal is a corporate group, contracts must be filed with the Ministry of Human Resources and Social Security, and a duplicate is to be sent to the labor and social security administrative department of the province or city where the subsidiary is located.
If the principal is any other enterprise (including a central enterprise¡¯s subsidiary), contracts will be filed to the labor and social security administrative department of the province or city directly under state planning, where the occupational annuity scheme then is filed.

The process of contract filing is shown as follows: