Table of contents
Chapter II Basic Endowment Insurance
Chapter III Basic Medical Insurance
Chapter V Unemployment Insurance
Chapter VI Maternity Insurance
Chapter VII Collection of Social Insurance Premiums
Chapter VIII Social Insurance Fund
Chapter IX Social Insurance Handling
Chapter X Social Insurance Supervision
Chapter Eleven Legal Responsibilities
Chapter XII Supplementary Provisions
reference
Social Insurance Law of the People's Republic of 
China
Chapter 1 General Provisions
Article 1 This Law is enacted in accordance with the Constitution in order to standardize social insurance relations, safeguard the legitimate rights and interests of citizens to participate in social insurance and enjoy social insurance benefits, enable citizens to share the fruits of development, and promote social harmony and stability.
Article 2 The state establishes social insurance systems such as basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance to ensure that citizens obtain material assistance from the state and society in accordance with the law in cases of old age, disease, work-related injury, unemployment, and childbirth. s right.
Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level, and sustainable, and the level of social insurance shall be commensurate with the level of economic and social development.
Article 4 Employers and individuals within the territory of the People's Republic of China pay social insurance premiums in accordance with the law, have the right to inquire about payment records, personal rights and interests records, and require social insurance agencies to provide social insurance consultation and other related services.
Individuals enjoy social insurance benefits in accordance with the law and have the right to supervise the payment of premiums by their units.
Article 5 People's governments at or above the county level shall include social insurance undertakings in their national economic and social development plans.
The state raises social insurance funds through multiple channels. People's governments at or above the county level shall provide necessary financial support for social insurance undertakings.
The state supports social insurance undertakings through preferential tax policies.
Article 6 The state exercises strict supervision over social insurance funds.
The State Council and the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall establish and improve the supervision and management system of social insurance funds to ensure the safe and effective operation of social insurance funds.
People's governments at or above the county level take measures to encourage and support all sectors of society to participate in the supervision of social insurance funds.
Article 7 The social insurance administrative department of the State Council is responsible for the administration of social insurance throughout the country, and other relevant departments of the State Council are responsible for relevant social insurance work within the scope of their respective duties.
The social insurance administrative departments of the local people's governments at or above the county level are responsible for the management of social insurance in their respective administrative regions, and other relevant departments of the local people's governments at or above the county level are responsible for relevant social insurance work within their respective scope of duties.
Article 8 Social insurance agencies provide social insurance services and are responsible for social insurance registration, personal rights and interests records, and payment of social insurance benefits.
Article 9 Trade unions protect the legitimate rights and interests of employees in accordance with the law, and have the right to participate in the research of major social insurance issues, participate in the social insurance supervision committee, and supervise matters related to employees' social insurance rights and interests.
Chapter II Basic Endowment Insurance
Article 10 Employees shall participate in the basic endowment insurance, and the basic endowment insurance premiums shall be jointly paid by the employer and the employees.
Self-employed industrial and commercial households without employees, part-time employees who do not participate in the basic endowment insurance at the employer, and other flexible employees may participate in the basic endowment insurance, and the basic endowment insurance premiums shall be paid by individuals.
Measures for endowment insurance for civil servants and staff managed with reference to the Civil Servant Law shall be formulated by the State Council.
Article 11 The basic endowment insurance implements the combination of social pooling and personal accounts.
The basic endowment insurance fund consists of contributions from employers and individuals, as well as government subsidies.
Article 12 Employers shall pay basic endowment insurance premiums in proportion to the total wages of their employees as stipulated by the state, and record them in the basic endowment insurance pooling fund.
Employees shall pay basic endowment insurance premiums in accordance with the proportion of their own wages stipulated by the state and record them in their personal accounts.
Self-employed industrial and commercial households without employees, part-time employees who do not participate in the basic endowment insurance at the employer, and other flexible employees who participate in the basic endowment insurance shall pay the basic endowment insurance premiums in accordance with state regulations, which shall be recorded in the basic endowment insurance pooling fund respectively and personal accounts.
Article 13 Before employees of state-owned enterprises and public institutions participate in the basic endowment insurance, the basic endowment insurance premiums that should be paid during the deemed payment period shall be borne by the government.
When the basic endowment insurance funds are insufficient to pay, the government will provide subsidies.
Article 14 Individual accounts are not allowed to withdraw in advance, and the interest rate of the account shall not be lower than the interest rate of bank time deposits, and the interest tax shall be exempted. If an individual dies, the balance of the personal account can be inherited.
Article 15 Basic pensions are composed of pooled pensions and individual account pensions.
The basic pension is determined based on factors such as the cumulative payment period of the individual, the payment salary, the average salary of local employees, the amount in the personal account, and the average life expectancy of the urban population.
Article 16 Individuals participating in the basic endowment insurance who have paid contributions for fifteen years when they reach the statutory retirement age shall receive basic old-age pensions on a monthly basis.
Individuals participating in the basic pension insurance who have paid less than 15 years of contributions when they reach the statutory retirement age can receive basic pensions on a monthly basis after paying the premiums for 15 years; they can also transfer to the new rural social pension insurance or social pension insurance for urban residents , enjoy the corresponding pension insurance benefits in accordance with the provisions of the State Council.
Article 17 If an individual participating in the basic endowment insurance dies due to illness or non-work-related death, his survivors may receive funeral subsidies and pensions; Yes, you can receive disability benefits. The required funds are paid from the basic pension insurance fund.
Article 18 The state establishes a normal adjustment mechanism for basic pensions. According to the increase of average wages of employees and rising prices, timely increase the level of basic pension insurance benefits.
Article 19 Where an individual is employed in a region under overall planning, his basic endowment insurance relationship will be transferred with him, and the payment period will be calculated accumulatively. When an individual reaches the statutory retirement age, the basic pension is calculated in stages and paid in a unified manner. The specific measures by the State Council.
Article 20 The state establishes and improves a new type of rural social endowment insurance system.
The new rural social endowment insurance implements a combination of individual payment, collective subsidies and government subsidies.
ps:
According to the "Guiding Opinions of the State Council on Launching the New Rural Social Endowment Insurance Pilot", rural residents who have reached the age of 16 (excluding school students) and have not participated in the basic endowment insurance for urban employees can voluntarily participate in the new rural insurance at their place of residence.
Rural residents participating in the new rural insurance should pay endowment insurance premiums in accordance with regulations. The payment standard is currently set at five grades of 100 yuan, 200 yuan, 300 yuan, 400 yuan, and 500 yuan per year, and local governments can add payment grades according to actual conditions. The insured person chooses the level of payment independently, and the more he pays, the more he gets
Article 21 The benefits of the new rural social endowment insurance are composed of basic pension and personal account pension.
Rural residents who participate in the new rural social endowment insurance and meet the conditions stipulated by the state will receive new rural social endowment insurance benefits on a monthly basis.
ps:
According to the "Guiding Opinions of the State Council on Launching New Rural Social Endowment Insurance Pilot Programs", elderly people with household registration in rural areas who have reached the age of 60 and do not enjoy the basic endowment insurance benefits for urban employees can receive pensions on a monthly basis
The balance of funds in the personal account, except for government subsidies, can be inherited according to law ; the balance of government subsidies is used to continue to pay the pensions of other insured persons
Article 22 The state establishes and improves the social endowment insurance system for urban residents.
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may implement the social endowment insurance for urban residents and the new rural social endowment insurance in combination according to actual conditions.
Chapter III Basic Medical Insurance
Article 23 Employees shall participate in the basic medical insurance for employees, and the employer and the employees shall jointly pay the basic medical insurance premiums in accordance with state regulations.
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees in the employer, and other flexible employees may participate in the basic medical insurance for employees, and the basic medical insurance premiums shall be paid by individuals in accordance with state regulations.
ps:
In principle, the payment rate for flexible employees to participate in the basic medical insurance is determined according to the local payment rate
Article 24 The state establishes and improves the new rural cooperative medical system.
The administrative measures for the new rural cooperative medical care shall be stipulated by the State Council.
ps:
(1) Basic principles. One is voluntary participation and multi-party fundraising
(2) Organizational management. The new rural cooperative medical system generally takes the county (city) as the unit for overall planning
(3) Fundraising standards. The new rural cooperative medical system implements a financing mechanism that combines individual payment, collective support and government funding. At present, the financing level of the new rural cooperative medical care is about 55 yuan per capita per year. In principle, the annual payment standard for individual farmers is not less than 10 yuan. Areas with good economic conditions can increase the payment standard accordingly
(4) Government subsidies. The government will give a subsidy of no less than 40 yuan to all farmers who participate in the new cooperative medical care
Article 25 The state establishes and improves the basic medical insurance system for urban residents.
The basic medical insurance for urban residents implements a combination of individual payment and government subsidies.
The government subsidizes the part of individual contributions required by people who enjoy minimum living security, disabled persons who have lost their ability to work, elderly people over the age of 60 and minors in low-income families.
ps: [The scope of the basic medical insurance for urban residents]
Students in primary and secondary schools (including vocational high school, technical secondary school, and technical school students), children and other non-employed urban residents who are not covered by the basic medical insurance system for urban employees in cities and towns can voluntarily participate in the basic medical insurance for urban residents .
In 2008, the General Office of the State Council issued the "Guiding Opinions on Incorporating College Students into the Pilot Scope of Basic Medical Insurance for Urban Residents", which decided to include all kinds of full-time ordinary colleges and universities (including private schools) and scientific research institutes receiving ordinary higher education Full-time college students and full-time graduate students included in the pilot scope of basic medical insurance for urban residents
Article 26 The treatment standards of basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with national regulations.
ps:
1. The personal account mainly pays for the outpatient expenses, the personal self-pay part of the hospitalization expenses, and the expenses for purchasing medicines at designated pharmacies. Personal accounts are for personal use and can be carried over and inherited.
2. The overall planning fund is used to pay for inpatient medical treatment and some outpatient serious illness expenses
3. The new rural cooperative medical system mainly subsidizes large medical expenses or hospitalization medical expenses of participating farmers. Among them, the payment level of hospitalization expenses is 35%
Article 27 Individuals who participate in the basic medical insurance for employees, and when they reach the statutory retirement age, if the cumulative payment reaches the number of years prescribed by the state, they will no longer pay basic medical insurance premiums after retirement, and enjoy basic medical insurance benefits in accordance with the regulations of the state; Yes, the fee can be paid up to the number of years stipulated by the state.
ps:
Judging from the current local regulations, it is generally 30 years for male employees and 25 years for female employees, but there are also places with better economic conditions that have lower thresholds. For example, Beijing stipulates that those who have paid basic medical insurance premiums for 25 years for men and 20 years for women, have gone through retirement procedures in accordance with national regulations, and receive basic pensions or retirement fees on a monthly basis shall enjoy the basic medical insurance benefits for retirees. , no longer pay basic medical insurance premiums.
Article 28 Medical expenses that comply with the basic medical insurance drug catalog, diagnosis and treatment items, medical service facility standards, and emergency and rescue medical expenses shall be paid from the basic medical insurance fund in accordance with state regulations.
Article 29 The part of the medical expenses of the insured persons that should be paid by the basic medical insurance fund shall be directly settled by the social insurance agency, the medical institution, and the pharmaceutical business unit.
Social insurance administrative departments and health administrative departments should establish a settlement system for medical expenses for medical treatment in different places, so as to facilitate the enjoyment of basic medical insurance benefits for insured persons.
Article 30 The following medical expenses are not included in the scope of payment of the basic medical insurance fund:
(1) It should be paid from the industrial injury insurance fund;
(2) Should be borne by a third party;
(3) Should be borne by public health;
(4) Seeking medical treatment abroad.
Medical expenses shall be borne by a third party according to law, and if the third party fails to pay or cannot be identified, the basic medical insurance fund shall pay in advance. After the basic medical insurance fund is paid in advance, it has the right to claim compensation from the third party.
PS:
1/ If the infringer (third party) does not pay the medical expenses of the insured person, or the infringer cannot be identified because the infringer escapes, etc., in order to ensure that the injured insured person can obtain timely medical treatment, this article stipulates that The basic medical insurance fund pays the medical expenses of the insured person in advance.
2/ After the basic medical insurance fund is paid in advance, the medical insurance agency obtains the right of subrogation from the injured insured person, and has the right to recover the medical expenses that should be paid from the third party, that is, the infringer. Note: First, the "third party" mentioned here includes not only natural persons, but also legal persons or other organizations
Article 31 Social insurance agencies may sign service agreements with medical institutions and drug dealers to regulate medical service behaviors according to the needs of management services.
Medical institutions shall provide reasonable and necessary medical services to insured persons.
Article 32 If an individual is employed across the overall planning area, his basic medical insurance relationship will be transferred with the individual, and the payment period will be calculated accumulatively.
Chapter IV Work Injury Insurance
Article 33 Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums, and employees shall not pay work-related injury insurance premiums.
Article 34 The state determines differential premium rates for industries based on the degree of work-related injury risk in different industries, and determines the grade of premium rates within each industry based on the use of work-related injury insurance funds and the incidence of work-related injuries. Industry-differentiated premium rates and intra-industry premium rate grades are formulated by the social insurance administrative department of the State Council and promulgated for implementation after approval by the State Council.
The social insurance agency determines the payment rate of the employer based on the employer's use of work-related injury insurance funds, the incidence of work-related injuries, and the rate grade of the industry to which it belongs.
Article 35 The employing unit shall pay work-related injury insurance premiums based on the total wages of its employees and the rate determined by the social insurance agency.
Article 36 Employees who are injured by accidents or suffer from occupational diseases due to work reasons, and have been identified as work-related injuries, shall enjoy work-related injury insurance benefits; among them, those who have lost the ability to work after the work-capability appraisal shall enjoy disability benefits.
Identification of work-related injuries and identification of labor capacity shall be simple and convenient.
Article 37 If an employee is injured or killed at work due to one of the following circumstances, it shall not be recognized as a work-related injury :
(1) committing an intentional crime;
(2) Being drunk or taking drugs;
(3) Self-mutilation or suicide;
(4) Other circumstances stipulated by laws and administrative regulations.
Article 38 The following expenses incurred due to work-related injuries shall be paid from the work-related injury insurance fund in accordance with state regulations:
(1) Medical and rehabilitation expenses for the treatment of work-related injuries;
(2) Food subsidies for hospitalization;
(3) Transportation, board and lodging expenses for medical treatment outside the coordinated area;
(4) Costs required for installing and configuring assistive devices for the disabled;
(5) Living care expenses confirmed by the Labor Ability Appraisal Committee for those who cannot take care of themselves;
(6) One-time disability subsidy and disability allowances received by disabled employees of Grades 1 to 4 on a monthly basis;
(7) The one-time medical subsidy that should be enjoyed when the labor contract is terminated or dissolved;
(8) In case of death due to work, the funeral subsidy, pension for dependent relatives and subsidy for death due to work shall be received by the bereaved family members;
(9) Labor capacity appraisal fee.
Article 39 The following expenses incurred due to work-related injuries shall be paid by the employer in accordance with state regulations:
(1) wages and benefits during the treatment of work-related injuries ;
(2) Disability allowances received on a monthly basis by fifth- and sixth-level disabled employees ;
(3) The one-time disability employment subsidy that should be enjoyed when the labor contract is terminated or terminated .
ps:
During the suspension period, in addition to enjoying industrial injury medical benefits, the original wages and benefits will remain unchanged, and will be paid by the employer on a monthly basis
Article 40 Workers with work-related injuries who meet the conditions for receiving basic pensions shall stop receiving disability allowances and enjoy basic pension insurance benefits. If the basic endowment insurance benefit is lower than the disability allowance, the difference shall be made up from the industrial injury insurance fund.
Article 41 If the employer where the employee works fails to pay the work-related injury insurance premium in accordance with the law, and a work-related accident occurs, the employer shall pay the work-related injury insurance benefits. If the employer does not pay, it shall be paid first from the industrial injury insurance fund .
The work-related injury insurance benefits paid in advance from the work-related injury insurance fund shall be reimbursed by the employer. If the employer fails to repay, the social insurance agency may seek compensation in accordance with the provisions of Article 63 of this Law.
ps :
It is the legal obligation of employers to participate in work-related injury insurance for their employees and pay work-related injury insurance premiums
Article 42 Where a work-related injury is caused by a third party and the third party does not pay the medical expenses for the work-related injury or the third party cannot be identified, the work-related injury insurance fund shall pay in advance. After the work-related injury insurance fund pays first, it has the right to claim compensation from the third party.
Article 43 Workers who suffer from work-related injuries shall stop enjoying work-related injury insurance benefits under any of the following circumstances:
(1) Losing the conditions for enjoying benefits;
(2) Refusing to accept the labor ability appraisal;
(3) Refusal of treatment.
Chapter V Unemployment Insurance
Article 44 Employees shall participate in unemployment insurance, and the employer and employees shall jointly pay unemployment insurance premiums in accordance with state regulations.
ps :
Unemployment insurance refers to the establishment of funds by the state through legislation to compel payment of contributions
According to the "Regulations on Unemployment Insurance", urban enterprises and institutions pay unemployment insurance premiums at 2% of their total wages, and employees of urban enterprises and institutions pay unemployment insurance premiums at 1% of their wages.
Article 45 Unemployed persons who meet the following conditions shall receive unemployment insurance benefits from the unemployment insurance fund:
(1) The employer and the individual have paid unemployment insurance premiums for one full year before unemployment;
(2) Suspension of employment not due to the individual's will;
(3) Those who have been registered as unemployed and have job-seeking requirements.
ps:
- Suspension of employment is not due to the individual's will. Generally speaking, there are two reasons for interruption of employment:
- Involuntary interruption of employment, that is, the unemployed person does not want to interrupt employment, but is forced to interrupt employment due to reasons beyond his control;
Voluntary interruption of employment, that is, unemployed persons lose their jobs due to voluntary resignation.
In practice, termination of employment not due to the individual's will generally refers to the termination of the labor contract, the termination of the labor contract by the employer, the expulsion, delisting and dismissal of the employer, and contractual .
Article 46 For unemployed persons, if the employer and the person have paid the premiums accumulatively for one year but less than five years before becoming unemployed, the maximum period for receiving unemployment insurance benefits is twelve months; The longest period of receiving unemployment insurance benefits is eighteen months; for those who have paid contributions for more than ten years, the longest period for receiving unemployment insurance benefits is twenty-four months. After re-employment, if unemployed again, the payment time shall be recalculated, and the period for receiving unemployment insurance benefits shall be combined with the period of unemployment insurance benefits that should have been received but not yet received for the previous unemployment, and the longest period shall not exceed 24 months.
Article 47 The standard of unemployment insurance benefits shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and shall not be lower than the minimum living standard for urban residents.
ps:
At present, most provincial people's governments use the percentage of the local minimum wage standard to determine the specific amount of unemployment insurance benefits.
Article 48 During the period of receiving unemployment insurance benefits, unemployed persons shall participate in basic medical insurance for employees and enjoy basic medical insurance benefits.
The basic medical insurance premiums that the unemployed should pay are paid from the unemployment insurance fund, and individuals do not pay the basic medical insurance premiums.
Article 49 If an unemployed person dies during the period of receiving unemployment insurance benefits, a one-time funeral subsidy and pension will be given to the survivors in accordance with the local regulations on the death of active employees. The required funds are paid from the Unemployment Insurance Fund.
If an individual dies and meets the conditions for receiving the funeral subsidy of the basic pension insurance, the funeral subsidy of the work-related injury insurance and the funeral subsidy of the unemployment insurance at the same time, the survivors can only choose to receive one of them.
Article 50 The employer shall promptly issue a certificate for the termination or dissolution of the labor relationship for the unemployed, and notify the social insurance agency of the list of the unemployed within 15 days from the date of termination or termination of the labor relationship.
The unemployed shall go to the designated public employment service agency for unemployment registration in a timely manner with the certificate issued by the unit for terminating or rescinding the labor relationship.
The unemployed person goes to the social insurance agency to go through the formalities of receiving unemployment insurance benefits with the unemployment registration certificate and personal identity certificate. The period for receiving unemployment insurance benefits is calculated from the date of unemployment registration.
Article 51 If an unemployed person falls under any of the following circumstances during the period of receiving unemployment insurance benefits, he or she shall stop receiving unemployment insurance benefits and at the same time stop enjoying other unemployment insurance benefits:
(1) re-employment;
(2) Those eligible for military service;
(3) Those who emigrate abroad;
(4) Those who enjoy basic endowment insurance benefits;
(5) Refusing to accept appropriate work or training provided by a department or institution designated by the local people's government without justified reasons.
Article 52 Where an employee is employed across areas under overall planning, his unemployment insurance relationship will be transferred with him, and the payment period will be calculated accumulatively.
Chapter VI Maternity Insurance
Article 53 Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.
ps:
The purpose of maternity insurance is a social insurance system formulated to protect employees and their babies from receiving support and care during all prenatal and postnatal holidays. The payment by enterprises can better reflect the protection of women's rights and interests.
Article 54 Where an employer has paid maternity insurance premiums, its employees enjoy maternity insurance benefits; unemployed spouses of employees enjoy maternity medical treatment expenses in accordance with state regulations. The required funds are paid from the Maternity Insurance Fund.
Maternity insurance benefits include maternity medical expenses and maternity allowances .
Article 55 The childbirth medical expenses include the following items:
(1) Medical expenses for childbirth;
(2) Medical expenses for family planning;
(3) Other project expenses stipulated by laws and regulations.
Article 56 Employees who fall under any of the following circumstances may enjoy maternity allowances in accordance with state regulations :
(1) Female employees enjoy maternity leave when they give birth ;
(2) Enjoy leave for family planning surgery;
(3) Other circumstances stipulated by laws and regulations.
The maternity allowance is calculated and paid according to the average monthly salary of the employees of the employer in the previous year.
ps：
The maternity insurance fund pays according to the average monthly wages of employees in the unit in the previous year, and the payment period is generally consistent with the maternity leave period, which is 98 days
Chapter VII Collection of Social Insurance Premiums
Article 57 The employing unit shall apply to the local social insurance agency for social insurance registration within 30 days from the date of establishment with the business license, registration certificate or unit seal. The social insurance agency shall review the application and issue a social insurance registration certificate within 15 days from the date of receipt of the application.
If the social insurance registration items of the employer are changed or the employer is terminated according to law, it shall go through the modification or cancellation of social insurance registration at the social insurance agency within 30 days from the date of modification or termination.
Market supervision and management departments, civil affairs departments, and institutional establishment management organs shall promptly notify social insurance agencies of the establishment and termination of employers, and public security organs shall promptly notify social insurance agencies of individuals' births, deaths, and household registration and migration. , cancellation, etc.
Article 58 The employer shall apply to the social insurance agency for social insurance registration for its employees within 30 days from the date of employment. For those who have not gone through social insurance registration, the social insurance agency shall verify the social insurance premiums they should pay.
Self-employed industrial and commercial households without employees who voluntarily participate in social insurance, part-time employees who do not participate in social insurance at employers, and other flexible employees shall apply to social insurance agencies for social insurance registration.
The state establishes a unified national social security number for individuals. A personal social security number is a citizenship number.
Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums.
Social insurance premiums shall be collected uniformly, and the implementation steps and specific measures shall be stipulated by the State Council.
Article 60 Employers shall self-declare and pay social insurance premiums in full and on time, and the payment shall not be postponed or reduced except for force majeure and other statutory reasons. The social insurance premiums payable by employees shall be withheld and paid by the employer, and the employer shall inform the employee of the details of the payment of social insurance premiums on a monthly basis.
Self-employed industrial and commercial households without employees, part-time employees who do not participate in social insurance at the employer, and other flexible employees may directly pay social insurance premiums to the social insurance premium collection agency.
Article 61 The social insurance premium collection agency shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment status.
Article 62 If the employing unit fails to declare the amount of social insurance premiums that should be paid in accordance with the regulations, the amount that should be paid shall be determined according to 110% of the unit's payment amount in the previous month; The fee collection agency settles according to the regulations.
Article 63 Where an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up the amount within a time limit.
If the employer fails to pay or make up the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account with banks and other financial institutions; and may apply to the relevant administrative department at or above the county level to make a decision on allocating social insurance premiums and notify them in writing The account opening bank or other financial institutions allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premiums that should be paid, the social insurance premium collection agency may require the employer to provide a guarantee and sign a deferred payment agreement.
If the employer fails to pay the social insurance premium in full and does not provide a guarantee, the social insurance premium collection agency may apply to the people's court to seize, seal up, or auction off the property whose value is equivalent to the social insurance premium that should be paid, and use the proceeds from the auction to offset the social insurance premium.
Chapter VIII Social Insurance Fund
Article 64 Social insurance funds include basic endowment insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. Except for the basic medical insurance fund and the maternity insurance fund which are consolidated into accounts and accounted for, other social insurance funds are set up and accounted for separately according to the type of social insurance. The social insurance fund implements the national unified accounting system.
The social insurance fund is earmarked for exclusive use, and no organization or individual may embezzle or misappropriate it.
Basic endowment insurance funds will gradually implement national pooling, and other social insurance funds will gradually implement provincial pooling. The specific time and steps shall be stipulated by the State Council.
Article 65 The social insurance fund achieves a balance of revenue and expenditure through the budget.
People's governments at or above the county level will provide subsidies when social insurance funds are insufficient to pay.
Article 66 The social insurance fund shall establish a budget according to the overall planning level. Except for the combined budgets of the basic medical insurance fund and the maternity insurance fund, the budgets of other social insurance funds are prepared separately according to social insurance items.
Article 67 The drafting, review and approval of social insurance fund budgets and final accounts shall be carried out in accordance with laws and regulations of the State Council.
Article 68 The social insurance fund shall be deposited into a special financial account, and the specific management measures shall be stipulated by the State Council.
Article 69 Under the premise of ensuring safety, the social insurance fund shall be invested and operated in accordance with the regulations of the State Council to maintain and increase its value.
Social insurance funds shall not be invested and operated in violation of regulations, shall not be used to balance other government budgets, shall not be used to build or renovate office premises, pay personnel expenses, operating expenses, management expenses, or be used for other purposes in violation of laws and administrative regulations.
Article 70 The social insurance agency shall regularly announce to the public the status of participating in social insurance and the income, expenditure, balance and income of the social insurance fund.
Article 71 The state establishes a national social security fund, which is composed of funds raised from central fiscal budget appropriations and other means approved by the State Council, and is used to supplement and adjust social security expenditures. The national social security fund is managed and operated by the national social security fund management and operation agency, and the value is maintained and increased under the premise of ensuring safety.
The National Social Security Fund shall regularly announce to the public its revenue and expenditure, management and investment operations. The financial department of the State Council, the social insurance administrative department, and the auditing agency supervise the income and expenditure, management and investment operation of the national social security fund.
Chapter IX Social Insurance Handling
Article 72 Social insurance agencies shall be established in the overall planning area. Social insurance agencies may, according to their work needs, establish branches and service outlets in the overall planning area upon approval of the local social insurance administrative department and institutional staffing management agency.
The personnel expenses of the social insurance agency and the basic operating expenses and management expenses incurred in handling social insurance shall be guaranteed by the finance at the same level in accordance with state regulations.
Article 73 Social insurance agencies shall establish sound business, financial, security and risk management systems.
Social insurance agencies shall pay social insurance benefits on time and in full.
Article 74 Where social insurance agencies obtain data needed for social insurance work through business operations, statistics, and investigations, relevant units and individuals shall provide them in a timely and truthful manner.
The social insurance agency shall establish files for the employing units in a timely manner, completely and accurately record social insurance data such as persons participating in social insurance and payment of premiums, and properly keep the original certificates of registration and declaration and the accounting certificates of payment and settlement.
The social insurance agency shall record in a timely, complete and accurate manner the individual rights and interests paid by individuals who participate in social insurance, the employers' payment for them, and the enjoyment of social insurance benefits, and send the personal rights and interests record sheet to the individual free of charge on a regular basis.
Employers and individuals can inquire and check their payment and social insurance benefits records with social insurance agencies free of charge, and request social insurance agencies to provide social insurance consultation and other related services.
Article 75 The national social insurance information system shall be jointly constructed by the people's governments at or above the county level in accordance with the principle of hierarchical responsibility in accordance with the unified national planning.
Chapter X Social Insurance Supervision
Article 76 The standing committees of the people's congresses at all levels hear and deliberate the special work reports of the people's governments at the same level on the revenue and expenditure, management, investment operation, and supervision and inspection of social insurance funds, and organize law enforcement inspections of the implementation of this law, etc. Exercising supervisory powers in accordance with the law.
Article 77 The social insurance administrative department of the people's government at or above the county level shall strengthen supervision and inspection of employers and individuals' compliance with social insurance laws and regulations.
When the social insurance administrative department conducts supervision and inspection, the employers and individuals under inspection shall truthfully provide information related to social insurance, and shall not refuse inspection or make false or concealed reports .
Article 78 Financial departments and auditing agencies shall supervise the income and expenditure, management and investment operation of social insurance funds according to their respective responsibilities.
Article 79 The social insurance administrative department supervises and inspects the income and expenditure, management and investment operation of the social insurance fund, and if it finds any problems, it shall propose rectification suggestions, make a decision on handling according to law, or submit a handling suggestion to the relevant administrative department. The inspection results of the social insurance fund shall be announced to the public on a regular basis.
The social insurance administrative department supervises and inspects social insurance funds, and has the right to take the following measures:
(1) Consult, record, and copy materials related to social insurance fund revenue and expenditure, management, and investment operations, and seal up materials that may be transferred, concealed, or lost;
(2) Inquiring units and individuals related to the investigation items, requiring them to explain the issues related to the investigation items and provide relevant supporting materials;
(3) To stop and order to correct the behavior of concealing, transferring, embezzling, and misappropriating social insurance funds.
Article 80 The people's government of the overall planning area shall establish a social insurance supervision committee composed of representatives of employers, representatives of insured persons, representatives of trade unions, experts, etc., to grasp and analyze the income and expenditure, management, and investment operation of social insurance funds, and to contribute to social insurance. Provide consultation opinions and suggestions on insurance work, and implement social supervision.
Social insurance agencies shall regularly report to the Social Insurance Supervisory Committee the income and expenditure, management and investment operations of social insurance funds. The Social Insurance Supervisory Committee may hire an accounting firm to conduct annual audits and special audits on the income and expenditure, management and investment operations of social insurance funds. Audit results should be disclosed to the public.
If the social insurance supervision committee finds problems in the income and expenditure, management and investment operation of social insurance funds, it has the right to propose corrections; it has the right to propose legal handling suggestions to relevant departments for illegal acts of social insurance agencies and their staff.
Article 81 The social insurance administrative department and other relevant administrative departments, social insurance agencies, social insurance premium collection agencies and their staff shall keep the information of employers and individuals confidential in accordance with the law and shall not disclose it in any form.
Article 82 Any organization or individual has the right to report and complain about violations of social insurance laws and regulations.
Social insurance administrative departments, health administrative departments, social insurance agencies, social insurance premium collection agencies, financial departments, and auditing agencies shall deal with reports and complaints that fall within the scope of their own departments and agencies' responsibilities according to law; If it is within the scope of the institution's responsibility, it shall notify in writing and transfer it to the department or institution that has the authority to handle it. The departments and institutions that have the right to deal with it should deal with it in a timely manner without prevarication.
Article 83 Where an employer or an individual believes that the behavior of the social insurance premium collection agency has violated their legitimate rights and interests, they may apply for administrative reconsideration or file an administrative lawsuit according to law.
Employers or individuals may apply for administrative reconsideration or file an administrative complaint in accordance with the law for social insurance agencies that fail to handle social insurance registration, verify social insurance premiums, pay social insurance benefits, handle social insurance transfer and continuation procedures, or infringe on other social insurance rights and interests in accordance with the law. litigation.
If an individual has a social insurance dispute with his employer, he may apply for mediation, arbitration, or file a lawsuit in accordance with the law. If an employer infringes on an individual's social insurance rights and interests, the individual may request the social insurance administrative department or the social insurance premium collection agency to deal with it according to law.
Chapter Eleven Legal Responsibilities
Article 84 Where an employer fails to register for social insurance, the social insurance administrative department shall order it to make corrections within a time limit; if it fails to make corrections within the time limit, the employer shall be fined not less than one time but not more than three times the amount of social insurance premiums payable, and the employer shall be directly The person in charge and other directly responsible personnel shall be fined not less than 500 yuan but not more than 3,000 yuan.
Article 85 If the employer refuses to issue a certificate of termination or dissolution of the labor relationship, it shall be dealt with in accordance with the provisions of the "Labor Contract Law of the People's Republic of China".
Article 86 Where an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up the amount within a time limit, and shall impose an overdue fine of 5/10,000 on a daily basis from the date of arrears; If it fails to pay, the relevant administrative department shall impose a fine of not less than one time but not more than three times the amount owed.
Article 87 Where social insurance agencies, medical institutions, drug dealers and other social insurance service agencies defraud social insurance funds by fraud, forged certification materials or other means, the social insurance administrative department shall order them to return the fraudulently obtained social insurance funds. If it belongs to a social insurance service institution, the service agreement shall be terminated; if the directly responsible supervisor and other directly responsible personnel have the qualifications to practice, their qualifications shall be revoked according to law.
Article 88 Whoever defrauds social insurance benefits by fraud, forging proof materials or other means shall be ordered by the social insurance administrative department to return the fraudulently obtained social insurance funds, and shall be fined not less than two times but not more than five times the fraudulently obtained amount.
Article 89 Where a social insurance agency or its staff commits any of the following acts, the social insurance administrative department shall order it to make corrections; if it causes losses to social insurance funds, employers or individuals, it shall be liable for compensation according to law; The person in charge and other directly responsible personnel shall be punished according to law:
(1) Failing to perform the statutory duties of social insurance;
(2) Failing to deposit social insurance funds into a special financial account;
(3) Withholding or refusing to pay social insurance benefits on time;
(4) Losing or tampering with payment records, social insurance treatment records and other social insurance data and personal rights and interests records;
(5) Other acts in violation of social insurance laws and regulations.
Article 90 Where a social insurance premium collection agency alters the social insurance premium payment base and premium rate without authorization, resulting in under-collection or over-collection of social insurance premiums, the relevant administrative department shall order it to recover the social insurance premiums that should be paid or refund the unpaid social insurance premiums. Social insurance premiums; the directly responsible executives and other directly responsible personnel shall be punished according to law.
Article 91 Whoever, in violation of the provisions of this Law, conceals, transfers, embezzles, or misappropriates social insurance funds, or invests and operates in violation of regulations, shall be ordered by the social insurance administrative department, financial department, or auditing agency to recover; if there is any illegal income, the illegal income shall be confiscated; Sanctions shall be given to the directly responsible managers and other directly responsible personnel according to law.
Article 92 Where social insurance administrative departments and other relevant administrative departments, social insurance agencies, social insurance premium collection agencies, and their staff leak employer and personal information, the directly responsible managers and other directly responsible personnel shall be punished according to law. Sanctions shall be imposed; if losses are caused to the employing unit or individual, it shall be liable for compensation.
Article 93 State functionaries who abuse their powers, neglect their duties, engage in malpractices for personal gain in the management and supervision of social insurance shall be punished according to law.
Article 94 Anyone who violates the provisions of this law and constitutes a crime shall be investigated for criminal responsibility according to law.
Chapter XII Supplementary Provisions
Article 95 Rural residents who go to work in cities participate in social insurance in accordance with the provisions of this law.
Article 96 When expropriating collectively-owned land in rural areas, social insurance premiums for land-expropriated farmers shall be arranged in full, and land-expropriated farmers shall be included in the corresponding social insurance system in accordance with the provisions of the State Council.
Article 97 Foreigners who work in China shall participate in social insurance with reference to the provisions of this law.
Article 98 This Law shall come into force on July 1, 2011