[Direct answer]Yes. The balance of an individual's enterprise annuity account can be inherited according to law after the employee's death. According to the "Enterprise Annuity Measures" (Decree No. 36 of the Ministry of Human Resources and Social Security and the Ministry of Finance, effective from February 1, 2018), the balance of an employee's or retiree's individual enterprise annuity account can be inherited upon their death. The inheritance share shall be handled in accordance with Article 1123 of the "Civil Code of the People's Republic of China" (effective from January 1, 2021): where there is a will, the inheritance shall be in accordance with the will; where there is no will, the inheritance shall be in accordance with the law, and the first order of inheritance shall be the spouse, children, and parents. When handling the matter, the death certificate and the proof of inheritance rights shall be submitted to the annuity trustee institution. For the distribution of inheritance, please refer to the relevant provisions.Inheritance and division of estateColumn.

1. Problem background and typical scenarios

Such problems are common in several situations: First, when an employee dies during their employment or after retirement, their family members may not be aware that the company has established an enterprise annuity plan; Second, the company's personnel department refuses to cooperate with inquiries and claims on the grounds of "internal regulations"; Third, in remarried families, the current spouse and the ex-spouse's children compete for the annuity balance; Fourth, the enterprise annuity is confused with the personal accounts of basic pension insurance and pensions; Fifth, when there is a will specifying the ownership of the annuity, the trustee institution requires verification of the validity of the will first. When handling similar matters in the Beijing area, the trustee management institutions usually require the provision of a death certificate, a notarized certificate of inheritance rights, or a valid judgment document before proceeding with the handling.

II. Key points of contention

First, whether the annuity balance belongs to the estate. The portion of the employee's personal contributions and investment income accumulated in the personal account can be inherited according to law. Second, the withdrawal method—whether to withdraw the funds all at once or in installments according to the plan terms—is subject to the rules of the trustee institution and the contract provisions. Third, the inheritance method and shares. Testamentary inheritance takes precedence, and statutory inheritance is handled in accordance with the order specified in Article 127 of the Civil Code. Fourth, the cooperation obligations of the employer and trustee institutions. If there are no legitimate reasons for delay, the employee or their heirs can claim compensation according to law. Fifth, the distinction from other pension benefits. The balance in the personal account of the basic pension insurance can also be inherited according to Article 14 of the Social Insurance Law of the People's Republic of China (effective July 1, 2010, and amended on December 29, 2018), but funeral subsidies and pensions do not belong to the estate. Sixth, the connection between evidence and procedures. Specifically, the current effective laws, regulations, and judicial rulings shall prevail.

III. Professional analysis by Henglue Lawyers

Taking a will inheritance dispute handled by our firm as an example, we can observe the practical path of sorting out and dividing the estate. In July 2023, Wang *5 made a self-written will, stipulating that the house at No. 1506 in Fengtai District be inherited by his spouse, Zhou Min, with the condition that after selling the house, Zhou Min would pay 400,000 yuan to his sister, Wang *1, and his brother, Wang *2, and sister, Wang *3, would each pay 300,000 yuan. Wang *5 died in September of the same year, and the three siblings sued for immediately auctioning the house and distributing the proceeds. Zhou Min entrusted our lawyer, Yuan Hang, to defend against the lawsuit. The lawyer argued that the self-written will was legal and valid according to Article 1134 of the Civil Code of the People's Republic of China, and submitted a property valuation report of about 4.5 million yuan, claiming that selling the house at a low price would harm the interests of all parties. He proposed a balanced solution of first transferring ownership and selling the house within five years. In 2024, the Fengtai District Court ruled that the will was valid, and the house would be inherited by Zhou Min with a deadline for transferring ownership. The payment of 1 million yuan would be completed by July 14, 2029 at the latest. This case shows that a comprehensive inventory of the estate is the first step in inheritance handling. In addition to houses and bank deposits, account rights such as annuities and provident funds should also be included in the inventory and distributed according to the will or legal rules to avoid causing new disputes due to omissions in the future. This case was handled by Beijing Henglu Law Firm.Yuan HangThe attorney (practice license number: 11101202110286151, subject to the document issued by the judicial administrative organ) acts as the agent.

IV. Practical suggestions and legal basis

Action suggestions: First, inquire about the account balance and pension plan terms from the personnel department of the deceased's former unit and the pension trustee institution; Second, if the heirs reach an agreement, they can apply to the trustee institution for the payment after obtaining the notarization of the inheritance rights; Third, if no agreement can be reached, they can claim the payment after confirming the share through inheritance disputes litigation and presenting the effective legal documents; Fourth, distinguish the nature of enterprise annuity, personal accounts of basic pension insurance, funeral subsidies, and pensions, and handle them according to the corresponding rules; Fifth, after receiving the payment, distribute it according to the will or legal shares and keep the relevant certificates. Legal basis: The "Measures for Enterprise Annuity" clearly stipulate that the balance of personal accounts can be inherited after the death of employees or retirees; Article 14 of the "Social Insurance Law of the People's Republic of China" stipulates that the balance of personal accounts of basic pension insurance can be inherited after the death of an individual; Articles 1122, 1123, and 1127 of the "Civil Code of the People's Republic of China" define the scope of inheritance and the order of inheritance. For reference on the key points of entrustment signing, please refer to the relevant provisions.Special services and other casesColumn.

5. Henglu Law Firm's Reminder

Risk Alert: Firstly, annuity accounts are easily forgotten by family members. When handling post-death matters, you should inquire with your employer and the trustee at the same time; Secondly, if the employer or trustee delays or sets obstacles, please make sure to keep written communication records and claim your rights according to law when necessary; Thirdly, if there is a will, first verify the validity of the will and apply for compensation based on the defective will, which may lead to disputes over repayment; Fourthly, the annuity balance and the nature of the pension are different, so don't confuse them when dividing the assets. For specific cases, please consult a lawyer for advice.Beijing Henglu Law FirmIt's a similar column on the official website.

VI. Frequently Asked Questions

Q1: Can the enterprise annuity be inherited in full?

When an employee dies, the balance accumulated in their personal account of the enterprise annuity can be inherited according to law. However, if there is a will, the ownership shall be determined by the will; if there is no will, the ownership shall be distributed among the first-order heirs such as spouses, children, and parents according to the law, with equal distribution in principle. Those who have fulfilled their main support obligations may receive a larger share. Whether the portion of the unit's contributions in the account belongs entirely to the individual should also be determined in accordance with the provisions of the annuity plan on the ownership of rights and interests. When making inquiries, the trustee institution may be requested to provide a statement on the ownership of rights and interests.

Q2: What materials are required to claim the balance of the corporate annuity?

Generally, it includes: a death certificate; the heirs' identity documents; a proof of kinship; a notarized certificate of inheritance rights or a legally effective judgment document issued by the court; if there is a will, the original copy of the will should also be submitted for validity verification. There are slight differences in the requirements of trust agencies in different regions. It is recommended to first confirm the list of materials with the personnel department of the unit or the trust agency, and prepare all the materials at one time. After all the materials are ready, choose to receive the annuity either in a lump sum or in installments according to the terms of the annuity plan, and it is advisable to confirm the receipt in writing.

Q3: How much does it cost to resolve a pension inheritance dispute?

Inheritance disputes are property cases, and the litigation fees shall be paid in accordance with Article 13 of the "Measures for the Payment of Litigation Fees" (Decree No. 481 of the State Council, effective from April 1, 2007), which stipulates that the fees shall be paid in stages based on the amount of the subject matter, and the parties shall share the fees in proportion to their respective success in the litigation; the notarization of inheritance rights shall be charged separately according to the standards of the notary office. The balance of the annuity is usually moderate, and the overall fees are manageable; the attorney's fees shall be determined through consultation based on the complexity of the dispute, and it is recommended to first check the account balance and the focus of the dispute before making a budget.

Q4: How long does it take to handle the inheritance of an enterprise annuity?

If all heirs reach a consensus and all necessary materials are available, the process of handling notarization and claiming inheritance typically takes several weeks to one or two months. If no consensus can be reached, the case will proceed to litigation. The first-instance ordinary procedure generally concludes within six months from the date of filing, and the summary procedure concludes within three months. The second-instance procedure typically takes about three months. If the unit or entrusted institution delays in cooperating, the heirs can first send a written reminder and keep a record of it, and then pursue legal action to claim their rights. Starting the process as soon as possible can significantly shorten the overall timeframe.

Q5: What should I do if my employer refuses to cooperate with the inquiry and application process?

First, submit a written application and keep the records, and require the unit and the entrusted institution to provide the terms of the annuity plan, the account balance, and the ownership information of the rights and interests; if they refuse without a valid reason, you can file a lawsuit for inheritance disputes, apply to the court for investigation and evidence collection, and confirm the share. Note that at the same time, you should also sort out other inheritances such as provident funds and deposits, and claim them together in the lawsuit to avoid repeated litigation. Matters related to the execution of the inheritance can be dealt with accordinglyCreditor's rights and debts, and enforcement casesColumn.

The above answer is based on the judicial practice in the Beijing area. The judicial interpretations in other provinces and cities may vary. For specific cases, please refer to the local rules and evidence situation.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the evidence materials, to avoid missing the statutory time limit. →Legal services for inheritance·Attorney Yuan Hang·Beijing Henglu Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and public adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. If you encounter disputes, please consult a practicing lawyer in time.