Social Insurance Law of the People's Republic of China

Passed: October 28, 2010
Effective: July 1, 2011
 

 

Issuer: 
National People's Congress

 

中文版


The following English translation was retrieved on December 2, 2016, from the website of Ministry of Human Resources and Social Security of the People's Republic of China. The following Chinese text was retrieved from the Central People's Government of the People's Republic of China Web site on February 21, 2013.

*  *  *

Presidential Decree of the People’s Republic of China (No. 35)

October 28, 2010

The Social Insurance Law of the People’s Republic of China, adopted at the Seventeenth Session of the Standing Committee of the Eleventh National People’s Congress on October 28, 2010, is hereby promulgated and shall come into effect as of July 1, 2011.

Hu Jintao

President of the People’s Republic of China

Social Insurance Law of the People’s Republic of China

Adopted at the Seventeenth Session of the Standing Committee of the Eleventh National People’s Congress on October 28, 2010

Contents

Chapter I          General Provisions

Chapter II         Basic Old-Age Insurance

Chapter III        Basic Medical Insurance

Chapter IV        Work Injury Insurance

Chapter V         Unemployment Insurance

Chapter VI         Maternity Insurance

Chapter VII        Collection and Payment of Social Insurance Contributions

Chapter VIII       Social Insurance Funds

Chapter IX        Social Insurance Operations

Chapter X         Social Insurance Supervision

Chapter XI        Legal Liabilities

Chapter XII        Supplementary Provisions

 

Chapter I    General Provisions

Article 1         This law is hereby enacted in accordance with the Constitution for the purposes of regulating social insurance relationships, securing citizens’ legitimate rights and interests to participate in a social insurance system and receive social insurance benefits, achieving a fair sharing of benefits of development by citizens, and promoting social harmony and stability.

 

Article 2         The State shall establish a social insurance system consisting of a basic old-age insurance, basic medical insurance, work injury insurance, unemployment insurance, and maternity insurance to guarantee citizens’ rights to receive material assistance from the State and society according to law upon old age, sickness, work injury, unemployment and maternity.

 

Article 3         The social insurance system follows the principle of wide coverage, modest benefits, multi-tiered programmes and a sustainable system. The level of the social insurance system shall correspond to that of economic and social development.  

 

Article 4         Each employer and individual within the boundary of the People’s Republic of China shall, according to law, make social insurance contributions, have the right to access the related contribution records and individual social insurance benefit credits, and request social insurance consultancy and other relevant services from a social insurance agency.

Each individual shall be entitled to social insurance benefits according to law, and have the right to exercise oversight over contributions made by the employer on his or her behalf.

 

Article 5         The People’s Governments at and above the county level shall incorporate social insurance into their local economic and social development programmes.

The State shall raise funds for the social insurance system through multiple channels. The People’s Governments at and above the county level shall provide financial support as deemed necessary to social insurance programmes.

The State shall support social insurance through tax incentive policies.

 

Article 6         The State shall subject social insurance funds to vigorous supervision and control. 

The State Council,and People’s Governments of provinces, autonomous regions, and municipalities directly under the Central Government shall establish and improve the supervision and management system for social insurance funds, and guarantee safe and effective fund operations.

The People’s Governments at and above the county level shall adopt measures to encourage and support all stakeholders to participate in social insurance fund supervision.

 

Article 7         The social insurance administrative department of the State Council shall take charge of national social insurance administration. Any other relevant department of the State Council shall take charge of social insurance affairs within its jurisdiction of responsibility.

The social insurance administrative department of the local People’s Government at or above the county level shall take charge of social insurance administration in its administrative region. Any other relevant department of the local People’s Government at or above the county level shall take charge of social insurance affairs within its jurisdiction of responsibility.

 

Article 8         A social insurance agency provides social insurance services, and is responsible for social insurance registration, bookkeeping for the participants, and paying social insurance benefits to the beneficiaries.

 

Article 9         Trade unions shall defend workers’ legitimate rights and interests according to law, have the right to participate in studies and research on fundamental issues related to social insurance, and act as members of the social insurance supervisory committees to perform supervision over the matters related to workers’ social insurance rights and interests.

 

Chapter II   Basic Old-Age Insurance

Article 10       Each employee shall enroll in the basic old-age insurance system; and the employer and the employee shall jointly make basic old-age insurance contributions.

A proprietor of privately or individually-owned business with no hired labour, a part-time worker who is not covered by the basic old-age insurance system through his or her employer, and any other person in employment of flexible forms, may elect to enroll in the basic old-age insurance system, and the person in question shall make basic old-age insurance contributions.

The approach to the basic old-age insurance for civil servants and that for working people who are governed likewise by the Civil Service Law shall be regulated by the State Council.

 

Article 11              The basic old-age insurance shall be a combination of social pooling and individual accounts.

The basic old-age insurance fund shall consist of contributions from the employers and employees and government subsidies.

 

Article 12       An employer shall make basic old-age insurance contributions at the State-fixed rate of the employees’ payroll, and the contributions shall be deposited into the basic old-age insurance pooling fund.

An employee shall make basic old-age insurance contributions at the State-fixed rate for his or her wage, and the contributions shall be deposited into his or her individual account.

A member of the basic old-age insurance as proprietor of privately or individually-owned business with no hired labour, part-time worker who is not covered by the basic old-age insurance system through his or her employer, or any other person in employment of flexible forms shall make basic old-age insurance contributions as set by the State; and the contributions shall be divided and deposited separately into the pooling fund and an individual account.

 

Article 13       The basic old-age insurance contributions due from employees of state enterprises and institutions for their working years prior to the initiation of the old-age insurance system, which are treated as contributing years, shall be made up by the government.

When there arises shortfall for the basic old-age insurance fund to cover its obligations, subsidies shall be provided by the government into the fund.

 

Article 14       Advance withdrawal from an individual account shall not be allowed. The interest rate of an individual account shall be no less than that for a fixed-term bank account, and interests accrued are not subject to taxation. The balances in the individual account are hereditary upon death of the account bearer.

 

Article 15       Basic old-age insurance benefits consist of pensions from the pooling and from the individual account.

The basic old-age insurance benefit for a member is determined by the following factors: the member’s cumulative length of contribution payment and assessed wage for contributions, the mean wage of the employees of the district where the member resides, his or her credits in the individual account, and life expectancy of the urban population.

 

Article 16       A member of the basic old-age insurance shall receive the basic old-age pension on a monthly basis if the member’s cumulative length of contribution payment is no less than fifteen years upon reaching the legal retirement age.

If the cumulative length of contribution payment of a member of the basic old-age insurance is less than fifteen years when the member reaches the legal retirement age, the member may receive the basic old-age insurance on a monthly basis once the member makes up the contribution payment to what is required for fifteen years. The member may elect to transfer to the new rural social insurance of the old-age pension or social insurance of the old-age pension for urban residents, and receive pensions in accordance with the regulations of the State Council.

 

Article 17       When a member of the basic old-age insurance dies from illnesses or causes not related to work, the survivors of the member are entitled to receive funeral subsidies and bereavement allowances; when a member becomes completely unfit for work due to illnesses or causes not related to work before reaching the legal retirement age, the member is entitled to illness and disability allowances. The expenses required shall be covered from the basic old-age insurance fund.

 

Article 18       The State shall set up a mechanism for adjusting basic old-age insurance benefits when necessary, and raise the basic old-age insurance benefits at appropriate intervals according to the factors of mean growth of employees’ wages and price increases.

 

Article 19       The basic old-age insurance relationship of a member who has worked across different pooling districts shall transfer together with the member, and the member’s lengths of contribution payment shall be cumulative. When the member reaches the legal retirement age, his or her basic old-age pension shall be calculated in segregation corresponding to the phases of contribution payment, yet the pension shall be paid in integration as an aggregate. The concrete approach shall be regulated by the State Council.

 

Article 20       The State shall establish and improve the new rural social insurance of the old-age pension.

The new rural social insurance of the old-age pension shall be a combination of individual contributions, collective subsidies and government allowances.

 

Article 21       The benefits of the new rural social insurance of the old-age pension shall consist of base pensions and individual account benefits.

A rural resident who is a member of the new rural social insurance of the old-age pension shall receive benefits of the new rural social insurance of the old-age pension on a monthly basis when the member satisfies the conditions set by the State

 

Article 22       The State shall establish and improve the social insurance of the old-age pension for urban residents.

The People’s Government of a province, autonomous region or municipality directly under the Central Government may, in accordance with its circumstances, may adopt an integrated programme to combine its social insurance of the old-age pension for urban residents with its new rural social insurance of the old-age pension.

 

Chapter III  Basic Medical Insurance

Article 23       Each employee shall enroll in the basic medical insurance system for employees, and the employer and employees shall jointly make basic medical insurance contributions as set by the State.

A proprietor of privately or individually-owned business with no hired labour, a part-time worker who is not covered by the basic medical insurance system for employees through his or her employer, or any other person in employment of flexible forms may enroll in the basic medical insurance system for employees, and the individual in question shall make basic medical insurance contributions as set by the State.

 

Article 24       The State shall establish and improve the new rural cooperative medical system.

The administration of the new rural cooperative medical system shall be regulated by the State Council.

 

Article 25       The State shall establish and improve the basic medical insurance system for urban residents.

The basic medical insurance for urban residents shall be a combination of individual contributions and government subsidies.

The assessed individual contributions for beneficiaries of minimum living allowances, disabled persons who are unfit for work, seniors older than sixty years of age and minors from low-income families shall be covered by government subsidies.

 

Article 26       The benefits of the basic medical insurance for employees, new rural cooperative medical system and the basic medical insurance for urban residents shall be governed by national provisions.

 

Article 27       A member of the basic medical insurance for employees who satisfies the condition set by the State in terms of cumulative length of contribution payment upon reaching the legal age of retirement shall make no more basic medical insurance contributions after retirement, and be entitled to basic medical insurance benefits in accordance with national provisions; the member who does not satisfy that condition may make further contributions to reach the length of the years set by the State.

 

Article 28       Medical expenses for pharmaceuticals listed in the basic medical insurance directory, for diagnosis and treatment services and application of medical care facilities covered by the basic medical insurance, and medical expenses for emergencies and rescue services, shall be paid from the basic medical insurance fund in accordance with national provisions.

 

Article 29       Direct transactions shall be arranged between social insurance agencies and medical institutions and pharmaceutical entities to settle for insured members the proportion of the medical expenses payable by the basic medical insurance fund.

Social insurance administrative departments and health administrative departments shall set up a mechanism to settle medical expenses incurred in different localities, facilitating access of the insured members to their basic medical insurance benefits.

 

Article 30       Medical expenses listed as follows are not covered by the basic medical insurance fund:

(1)    Expenses payable from the work injury insurance fund;

(2)    Expenses payable by a third party;

(3)    Expenses payable by public health; and

(4)    Expenses for overseas medical services.

For medical expenses payable by a third party, when the third party refuses to pay or cannot be identified, interim payment shall be arranged from the basic medical insurance fund. The basic medical insurance fund has the right to demand repayment by the third party after providing the interim payment.

 

Article 31       Social insurance agencies may, for the sake of managing services, sign service agreements with medical institutions and pharmaceutical entities so as to regulate medical service performance.

Medical institutions shall provide to insured members medical services deemed as suitable and necessary.

 

Article 32       The basic medical insurance relationship of a member who has worked across different pooling districts shall transfer together with the member, and the member’s lengths of contribution payment shall be cumulative.

 

Chapter IV  Work Injury Insurance

Article 33       Each employee shall enroll in the work injury insurance system. The employer shall make work injury contributions, and the employee is not liable for contributions.

 

Article 34       Differentiated rates of contributions for industries shall be determined by the State with due consideration of the risk levels associated with the industries. The rate for each industry shall be subdivided into stages according to the following factors: expenditures paid by work injury fund and frequency of work injury occurrences. The differentiated rates of contributions for industries and the rate stages for each industry shall be formulated by the social insurance administrative department of the State Council, and published and put into practice after approval by the State Council.

A social insurance agency shall determine the rate of contributions for an employer according to the following factors: the employer’s expenditures paid by the work injury fund, frequency of work injury occurrences in the business facility, and rate stage for the industry branch of the business.

 

Article 35       Each employer shall make work injury contributions at the rate set by the social insurance agency of its employees’ payroll.

 

Article 36       An employee shall be entitled to work injury benefits when the person is injured in an accident due to work-related causes or is affected by occupational diseases, and has undertaken work injury certification. The employee shall be entitled to disability benefits if the person has become unfit for work as assessed in the working fitness assessment.

Work injury certification and working fitness assessment shall be simple and convenient to operate.

 

Article 37       An employee who is injured or dies at work due to one of the following factors shall not be certified as a victim of work injury:

(1)    Committing a crime intentionally;

(2)    Insobriety or drug addiction;

(3)    Self-mutilation or suicide; or

(4)    Any other circumstance as provided by laws and administrative regulations.

 

Article 38       The following expenses related to work injury are payable from the work injury fund in accordance with national provisions:

(1)    Medical expenses for work injury and rehabilitation expenses;

(2)    Food allowances during hospitalization;

(3)    Transportation, accommodation and food expenses incurred for medical services outside the pooling district;

(4)    Expenses for provision and installation of disability aid equipment;

(5)    The expenses of personal care as set by the working fitness assessment committee for people who need personal care in life;

(6)    Lump-sum disability subsidies, and disability allowances payable on a monthly basis to disabled employees of degrees one through to four; 

(7)    Lump-sum medical subsidies payable to employees upon termination or rescinding of labour contracts;

(8)    Funeral expenses, pension allowances for dependents and subsidies for work-related deaths paid to the survivors when employees die from work-related causes; and

(9)    Expenses incurred for working fitness assessments.

 

Article 39       The following expenses incurred for work injury shall be payable by the employer in accordance with national provisions:

(1)    Wages and welfare expenses for the duration of work injury treatment;

(2)    Disability allowances paid each month to disabled employees of degrees five and six; and

(3)    Lump-sum subsidies for disability employment eligible by employees upon termination or rescinding of labour contracts.

 

Article 40       When work-injured employees meet the conditions for receiving basic old-age pensions, payment of disability allowances shall cease, and the employees shall instead receive basic old-age pensions. If basic old-age pensions are less than disability allowances, the differentials shall be made up from the work injury insurance fund.

 

Article 41       When a work injury accident occurs while the employer does not make work injury contributions as required by law, work injury benefits shall be paid by the employer. If the employer refuses to pay, interim payment shall be arranged from the work injury insurance fund.

Interim payment for work injury benefits paid from the work injury fund shall be paid off by the employer. When the employer refuses to pay off, the social insurance agency may demand repayment in accordance with Article 63 of this law.

 

Article 42       When a work injury accident is caused by a third party, and the third party refuses to pay medical expenses for work injury treatment or the third party cannot be identified, interim payment for the expenses shall be arranged from the work injury insurance fund. The work injury insurance fund has the right to demand repayment from the third party after providing the interim payment.

 

Article 43       Work-injured employees shall cease receipt of work injury benefits when one of the following conditions is met:

(1)    Losing eligibility for benefits;

(2)    Refusing working fitness assessment; or

(3)    Refusing medical treatment.

 

Chapter V   Unemployment Insurance

Article 44       Each employee shall enroll in the unemployment insurance system, and the employer and employee shall jointly make unemployment insurance contributions as set by the State.

 

Article 45       An unemployed person shall receive unemployment benefits from the unemployment insurance fund when the following conditions are met:

(1)    The employer and the person in question have made unemployment insurance contributions no less than one year prior to the unemployment;

(2)    Termination of employment is not caused by the intentional actions of the person in question; and

(3)    The person in question has registered as unemployed and is a jobseeker.

 

Article 46       When the cumulative length of contribution payment of the unemployed person and his or her employer prior to unemployment is greater than one year and less than five years, the maximum duration for unemployment benefits shall be twelve months; when the cumulative length is greater than five years but less than ten years, the maximum duration for unemployment benefits shall be eighteen months; when the cumulative length exceeds ten years, the maximum duration for unemployment benefits shall be twenty-four months. When a person becomes unemployed once again after taking up a new job, the length of contribution payment shall be counted anew, the duration for unemployment benefits shall be counted together with the balances left over from the entitled duration in the previous case, and the maximum shall not exceed twenty-four months.

 

Article 47       The standard of unemployment benefits shall be determined by the People’s Government of a province, autonomous region or municipality under the Central Government, and shall be no less than the minimum living allowances for urban residents in the region.

 

Article 48       For the duration of receiving unemployment benefits, unemployed persons shall be entitled to basic medical insurance benefits if they are members of the basic medical insurance for employees.

Basic medical insurance contributions due from unemployed persons shall be paid from the unemployment insurance fund. Unemployed persons are not liable for basic medical insurance contributions.

 

Article 49       When an unemployed person dies while still a beneficiary of unemployment benefits, local regulations on welfare associated with death of an employed person shall serve as a reference with regard to payment to the survivors of a lump-sum funeral subsidy and bereavement allowance. The expenditures shall be covered by the unemployment insurance fund.

When a person dies and concurrently qualifies for a funeral subsidy under the basic old-age insurance, a funeral subsidy under work injury insurance, and a funeral subsidy under unemployment insurance, the survivors can only choose one of the three.

 

Article 50       An employer shall provide in a timely manner documentation on termination or rescinding of labour relations to unemployed persons, and present the list of unemployed persons to the social insurance agency within fifteen days as of termination or rescinding of their labour relations.

An unemployed person shall take the documentation provided by his or her employer on termination or rescinding of labour relations and proceed to the designated public employment agency to process unemployment registration in a timely manner.

An unemployed person shall present unemployment registration and personal identity document to the social insurance agency to process the claim for unemployment benefits. The duration for unemployment benefits shall be counted as of the date of unemployment registration.

 

Article 51       An unemployed person who is a beneficiary of unemployment benefits shall cease receipt of unemployment benefits and shall cease access to other benefits related to unemployment insurance when the person satisfies one of the following conditions:

(1)    Taking up a new job;

(2)    Enlisted for military service;

(3)    Migrating overseas;

(4)    Receiving a basic old-age pension; or

(5)    Declining without justification a suitable job offer referred by or a training programme provided by the department or agency designated by the local People’s Government.

Article 52       The unemployment insurance relationship of a member who has worked across different pooling districts shall transfer together with the member, and the member’s lengths of contribution payment shall be cumulative.

 

Chapter VI        Maternity Insurance

Article 53       Each employee shall enroll in the maternity insurance system. The employer shall make maternity insurance contributions as set by the State, and the employee is not liable for maternity insurance contributions.

 

Article 54       When the employer has made maternity insurance contributions, his or her employees shall be eligible for maternity benefits. The unemployed spouse of an employee shall be eligible for benefits related to maternity medical expenses in accordance with national provisions. The payment shall be made from the maternity insurance fund.

Maternity insurance benefits consist of maternity medical expenses and maternity allowances.

 

Article 55       Maternity medical expenses cover the following items:

(1)    Medical expenses for child-bearing;

(2)    Medical expenses for family planning; and

(3)    Expenses for other items as prescribed by laws and regulations.

 

Article 56       An employee is eligible for maternity allowances in accordance with national provisions when the employee satisfies one of the following conditions:

(1)    A child-bearing female worker taking maternal leave;

(2)    Taking leave for an operation of family planning; or

(3)    Any other circumstance prescribed by laws and regulations.

Maternity allowance shall be calculated and paid at the monthly mean wage of the prior-year of the employees from the unit where the beneficiary works.

 

Chapter VII        Collection and Payment of Social Insurance Contributions

Article 57    An employer shall, within thirty days from the date of establishment of the entity, proceed with the business license, registration certificate or entity seal to the local social insurance agency to apply for social insurance registration. The social insurance agency shall complete the check and review process and issue social insurance registration certificate to the employer within fifteen days from receipt of the application.

When there are changes in the social insurance registration items of an employer, or the entity of an employer is terminated in accordance with law, the employer shall proceed to the social insurance agency to register the changes or cancel social insurance registration within thirty days from occurrence of the changes or cancellation of the entity.

Each administrative bureau for industry and commerce, department of civil affairs and public sector reform commission shall notify the social insurance agency in a timely manner of entity establishments and terminations; each department for public security shall notify the social insurance agency in a timely manner of citizen births and deaths, and of household registrations, transfers and cancellations.

 

Article 58       An employer shall, within thirty days after taking on labour, proceed to the social insurance agency to apply for social insurance registrations on behalf of the employees. For those whose social insurance registrations are not processed, the assessed scale of social insurance contributions shall be set by the social insurance agency.

The member who enrolls voluntarily in social insurance system as a proprietor of privately or individually-owned business with no hired labour, or a part-time worker who is not covered by social insurance system through his or her employer, or any other person in employment of flexible forms, shall apply for his or her social insurance registration with the social insurance agency.

The State provides each individual with a social security number valid across the whole country. The citizen’s identity number serves as his or her social security number.

 

Article 59       The People’s Governments at and above the county level shall devote more efforts for collecting social insurance contributions.

Collection of social insurance contributions shall be carried out in a consolidated way. The steps of implementation and the concrete approaches in this regard shall be regulated by the State Council.

 

Article 60       Each employer shall declare on its own and pay on time and in full social insurance contributions. The payment shall not be deferred, or lowered in amount or exempted unless due to lawful causes such as force majeure. Social insurance contributions payable by an employee shall be paid on his or her behalf by the employer through transfer from wage deduction. The employer shall notify each employee of details of social insurance contributions to his or her account on a monthly basis.

A member as proprietor of privately or individually-owned business with no hired labour, or part-time worker who is not covered by the social insurance system through his or her employer, or any other person in employment of flexible forms may pay social insurance contributions directly to a social insurance contributions collecting agency.   

 

Article 61       Each social insurance contributions collecting agency shall collect social insurance contributions on time and in full according to law, and notify the employers and individuals concerned of their payments at regular intervals.

 

Article 62       When an employer fails to declare social insurance payables as prescribed, the payables by the employer shall be set as a 110% multiples of its prior-month payables. When the employer has completed a makeup payment declaration, the social insurance contributions collecting agency shall settle the accounts for the employer in accordance with relevant regulations.

 

Article 63       When an employer fails to pay on time and in full social insurance contributions, the social insurance contributions collecting agency shall compel the employer to pay or replenish the deficiency within the prescribed period.

When social insurance payables by the employer remain unpaid or deficient at the expiry of the prescribed period, the social insurance contributions collecting agency has the right to inquire from banks and other financial institutions regarding the employer’s bank accounts, and may apply to the relevant administrative department at or above the county level for a decision on capital transfer for social insurance contributions, and notify in writing the banks or other financial institutions where the employer has opened accounts to make the transfer for payment of social insurance contributions. When the balances in the employer’s accounts are less than the social insurance payables, the social insurance contributions collecting agency may require the employer to provide a guarantee, and sign an agreement on payment deferral.

When an employer fails to pay social insurance contributions in full and fails to provide a guarantee, the social insurance contributions collecting agency may request a people’s court to seize, seal up and sell at auction properties owned by the employer equivalent in value to the social insurance payables, and collect the auction earnings as social insurance contributions.

 

Chapter VIII              Social Insurance Funds

Article 64       Social insurance funds consist of the basic old-age insurance fund, basic medical insurance fund, work injury insurance fund, unemployment insurance fund, and maternity insurance fund. Each fund shall have its own account, as corresponding to its social insurance category, and financial settlement of the accounts shall be kept within the category. The national standard accounting system shall apply herewith.

Social insurance funds are earmarked for intended purposes. Any organization or individual shall not usurp or divert for other purposes.

The basic old-age insurance fund shall be progressively put under nationwide pooling, and other social insurance funds shall be progressively put under social pooling at provincial level. The concrete timeframe and schedules shall be provided by the State Council.

 

Article 65       Social insurance funds shall maintain balance of payments through budgeting exercises.

The People’s Governments at and above the county level shall provide subsidies when there is a shortfall in social insurance funds to cover obligations.

 

Article 66       Budget for a social insurance fund shall be set up at the pooling level. Each social insurance fund budget shall correspond to its insurance category, and be compiled and formulated in separation from each other.

 

Article 67       Compilation, review and approval of budget and final account proposals for a social insurance fund shall be governed by laws and by regulations of the State Council.

 

Article 68       Social insurance funds shall be deposited into dedicated public financial accounts, and the administrative approaches shall be regulated by the State Council.

 

Article 69       With assured safety as a prerequisite, social insurance funds shall be invested and managed following rules set by the State Council so as to achieve maintenance and accrual of capital values of the funds.

Social insurance funds shall be excluded from investments and operations violating the rules, shall not be utilized to offset other government budgets, shall not be spent on building or altering offices, nor shall they be used to cover personnel expenses, operational and administrative costs. The funds shall not be embezzled for other purposes in violation of the laws and administrative regulations.

 

Article 70       Social insurance agencies shall provide at regular intervals to the public information concerning social insurance coverage, and incomes and expenditures, balances and investment returns of social insurance funds.

 

Article 71       The State establishes the National Social Security Fund, which is financed by fiscal allocation of the Central Government and other resources approved by the State Council. The fund is meant for supplementing and adjusting social security expenditures. The National Social Security Fund shall be put to the National Social Security Fund administrative and operating agency for management and fund operations. Maintenance and accrual of capital values of the fund shall be realized with assured safety as a prerequisite.

The National Social Security Fund shall provide at regular intervals to the public information concerning revenues and expenditures, management and investment operations of the Fund. The department of finance, social insurance administrative department and audit office under the State Council discharge supervision of the fund in relation to its revenues and expenditures, management and investment operations.

 

Chapter IX  Social Insurance Operations

Article 72       Each pooling district shall set up a social insurance agency. A social insurance agency may, given its workload, set up branches and service network points within the pooling district with approval from the local social insurance administrative department and the local public sector reform commission.

Personnel expenses of a social insurance agency, its essential operational costs and administration expenses shall be appropriated from the government at the same administrative level as the agency in accordance with national provisions.

 

Article 73       Each social insurance agency shall establish and improve the institution for its business operations, finance, safety and risk management.

Social insurance agencies shall pay social insurance benefit obligations on time and in full.

 

Article 74       Social insurance agencies collect data required for their work on social insurance through business operations, statistics, and surveys. The employers and individuals concerned shall provide data faithfully and in a timely manner.

A social insurance agency shall create files in a timely manner for an employer, keep comprehensive and accurate records of the insured members and social insurance contributions, and guard in a safe way original proofs of social insurance registrations and declarations of contributions and accounting invoices of the payments made.

A social insurance agency shall keep an updated, comprehensive and accurate record for each insured member with regard to the contributions paid by the member and by the employer on his or her behalf, his or her social insurance benefit credits, and deliver to the member free of charge his or her credit account at fixed intervals.

An employer and an individual member may inquire about and verify their records of contributions and social insurance benefit credits with the social insurance agency free of charge, and demand from the social insurance agency social insurance consultancy and other services.

 

Article 75       In line with the overall design of the State, the National Social Insurance Information System shall be jointly constructed by the People’s Governments at and above the county level, following the principle of jurisdiction-based responsibility system.

 

Chapter X   Social Insurance Supervision

Article 76       The Standing Committee of the People’s Congress at every level shall be briefed by the People’s Government at its corresponding level and review its report on income and expenditure accounts, management, investment operations and supervisions of social insurance funds, shall organize enforcement inspections on this law and discharge its supervisory functions by law.

 

Article 77       The social insurance administrative department of the People’s Government at or above the county level shall devote more vigorous efforts for supervision and inspection on compliance by employers and individuals with social insurance laws and regulations.

When a social insurance administrative department performs an inspection or supervision, the employers and individuals questioned shall faithfully provide documents and data related to social insurance, and shall not refuse inspection nor provide fraudulent information or practice under-reporting.

 

Article 78       Finance departments and audit offices within their respective jurisdiction shall carry out supervisions on social insurance funds in terms of income and expenditure accounts, management and investment operations.

 

Article 79       Social insurance administrative departments shall exercise supervisions and inspections over social insurance funds in terms of income and expenditure accounts, management and investment operations. When an administrative department identifies a problem, it shall put forward rectifying recommendations, and make a punitive decision or recommend a punitive proposal to the relevant authorities according to law. Inspection reports on social insurance funds shall be provided to the public at regular intervals.

A social insurance administrative department shall have the right to adopt the following measures when discharging supervision and inspection over social insurance funds:

(1)    Accessing, recording and copying materials related to income and expenditure accounts, management and investment operations of social insurance funds, and sealing materials liable to be transferred, concealed or destroyed for the sake of safekeeping;

(2)    Questioning the employers and individuals involved in an investigation, and demanding them to explain and provide relevant evidence on the matters under investigation; and

(3)    Interdicting and ordering for rectification the acts of concealing, transferring, misappropriating or embezzling social insurance funds.

 

Article 80       The People’s Government in a pooling district shall establish a social insurance supervisory committee, composed of representatives of employers, insured persons and trade unions, and professional experts. The committee shall have full knowledge and conduct analysis of social insurance funds in terms of income and expenditure accounts, management, and investment operations. The committee can provide consultancies and recommendations on social insurance affairs, and perform public oversight.

A social insurance agency shall brief the social insurance supervisory committee at regular intervals on performance of social insurance funds, and report the funds’ income and expenditure accounts, management and investment operations. A social insurance supervisory committee can hire an accounting firm to conduct annual audits and specified audits for income and expenditure accounts, management and investment operations of social insurance funds. The auditing reports should be provided to the public at regular intervals.

When a social insurance supervisory committee identifies a problem associated with income and expenditure accounts, management, and investment operations of social insurance funds, it shall have the right to put up rectifying recommendations, and shall have the right to recommend a punitive measure stipulated in law to the authoritative department for any unlawful act of a social insurance agency and its employees.

 

Article 81       Social insurance administrative departments and other administrative departments concerned, social insurance agencies, social insurance contributions collecting agencies and their employees shall keep secret the data of the employers and the individuals according to law, and shall not disclose data in any manner.

 

Article 82       Any organization or individual shall have the right to report or complain about any non-compliance of social insurance laws and regulations.

Any social insurance administrative department, health administrative department, social insurance agency, social insurance contributions collecting agency, finance department and audit office shall deal with the complaints or reporting that fall under its jurisdiction according to law; for a case beyond its jurisdiction, a notification in writing together with the documents received shall be passed on to the proper authoritative department or agency to address. The proper authoritative department or agency shall handle the complaints and reporting in a timely manner, and any act of shifting of responsibility shall be prohibited.

 

Article 83       When an employer or individual believes that their legitimate rights have been violated by an act or acts of a social insurance contributions collecting agency, the employer or individual in question can apply for an administrative review or initiate administrative proceedings according to law.

For any non-compliance by a social insurance agency with regard to social insurance registration, calculation and determination of social insurance contributions, paying social insurance benefit obligations, processing transfer or renewal of social insurance relationships, or any other act violating social insurance rights, the employer or individual concerned can apply for an administrative review or initiate administrative proceedings according to law.

When a dispute on social insurance occurs between an individual and his or her employer, the person in question can apply for mediation, arbitration or initiate court proceedings according to law. When an employer infringes upon the social insurance rights of an individual, the individual in question may also demand a lawful settlement by the social insurance administrative department or social insurance contributions collecting agency.

 

Chapter XI  Legal Liabilities

Article 84       When an employer fails to process social insurance registration, the social insurance administrative department shall deliver to the employer concerned an order for rectification within a prescribed period. When rectification does not occur at the expiry of the prescribed period, the employer shall be liable for a fine in excess of its assessed social insurance contribution but less than its triple, and the principals who bear direct responsibilities and other persons with direct responsibilities shall be liable for a fine over 500 but less than 3000 Yuan RBM.

 

Article 85       When an employer refuses to provide documentation on termination or rescinding of labour relations, a sanction shall be given in accordance with the Labour Contract Law of the People’s Republic of China.

 

Article 86       When an employer fails to pay social insurance contributions on time and in full, the social insurance contributions collecting agency shall place an order with the employer demanding full payment within a prescribed period, and an overdue payment fine at the rate of 5 per 10,000 shall be levied as of the date of indebtedness. When the payment is not made at the expiry of the prescribed period, a fine above the overdue amount but less than its triple shall be demanded by the authoritative administrative department.

 

Article 87       When a social insurance service agency such as a social insurance agency, medical institution, or pharmaceutical entity defrauds payment from social insurance funds by cheating, fake documentation or other means, the social insurance administrative agency shall order a return of the defrauded fund, and demand a sanction larger than double but lower than quintuple of the amount defrauded. If the agency involved is one with a contract for provision of social insurance services, such contract shall be terminated; if the principals who bear direct responsibilities and other persons with direct responsibilities are licensed, their licenses shall be revoked according to law.

 

Article 88       For any offence of making fraudulent claims for social insurance benefits through cheating, fake documentation or other means, the social insurance administrative department shall order a return of the social insurance benefits defrauded, and levy a fine larger than double but less than quintuple of the amount defrauded.

 

Article 89       When a social insurance agency and its staff commit an offence included in the following list, the social insurance administrative department shall order for rectification. When damage has been done to social insurance funds, an employer or an individual, liability for damage shall be assumed by the person(s) responsible according to law. The principals who bear direct responsibilities and other persons with direct responsibilities shall be sanctioned by law.

(1)    Not discharging social insurance statutory functions;

(2)    Not depositing social insurance funds into dedicated financial accounts;

(3)    Underpaying or refusing to pay on time social insurance benefit obligations;

(4)    Missing or interpolating social insurance data such as contribution records, payment records of social insurance benefits, and individuals’ credit records; or

(5)    Any other non-compliance of social insurance laws and regulations.

 

Article 90       When a social insurance contribution collecting agency amends without authorization the calculating base and rate of social insurance contributions, which leads to under or over collection of social insurance contributions, the authoritative administrative department shall order for payment of the overdue or return of the overpayment. The principals who bear direct responsibilities and other persons with direct responsibilities shall be sanctioned by law.

 

Article 91       For any act in violation of this law involving concealing, transferring, misappropriating or embezzling social insurance funds, or engaging in investment operations in defiance of rules, the social insurance administrative department, finance department, audit office shall give an order for repayment of the misappropriated funds. If any illegal gains have been obtained, the gains shall be confiscated. The principals who bear direct responsibilities and other persons with direct responsibilities shall be sanctioned by law.

 

Article 92       When a social insurance administrative department or any other relevant administrative department, social insurance agency, social insurance contributions collecting agency and its staff disclose illegally information concerning an employer or an individual, the principals who bear direct responsibilities and other persons with direct responsibilities shall be sanctioned by law. If damage has been done to the employer or individual, liability for damage shall be assumed by the person(s) responsible according to law.

 

Article 93       The public officials who abuse their power, neglect their duties, or engage in fraudulent acts for personal gains shall be sanctioned according to law.

 

Article 94       Any offence in violation of this law amounting to a crime shall be liable for criminal penalty.

 

Chapter XII        Supplementary Provisions

Article 95       Rural residents who migrate to work in urban areas shall enroll in the social insurance system in accordance with this law.

 

Article 96       When land acquisition is carried out on properties collectively owned by a farming community, a full payment of social insurance expenses shall be arranged for the farmers who lose their land, and the farmers in question shall be covered in relevant social insurance schemes in accordance with the regulations of the State Council.

 

Article 97       Foreign nationals who are employed in the Chinese territory shall enroll in the social insurance system in accordance with this law.

 

Article 98       This law shall enter into force on July 1, 2011.


 

中华人民共和国社会保险法

中华人民共和国主席令
第三十五号

《中华人民共和国社会保险法》已由中华人民共和国第十一届全国人民代表大会常务委员会第十七次会议于2010年10月28日通过,现予公布,自2011年7月1日起施行。

中华人民共和国主席 胡锦涛
2010年10月28日

新华社北京10月28日电

中华人民共和国社会保险法

(2010年10月28日第十一届全国人民代表大会常务委员会第十七次会议通过)

目 录

第一章 总 则
第二章 基本养老保险
第三章 基本医疗保险
第四章 工伤保险
第五章 失业保险
第六章 生育保险
第七章 社会保险费征缴
第八章 社会保险基金
第九章 社会保险经办
第十章 社会保险监督
第十一章 法律责任
第十二章 附 则
 
第一章 总 则

第一条 为了规范社会保险关系,维护公民参加社会保险和享受社会保险待遇的合法权益,使公民共享发展成果,促进社会和谐稳定,根据宪法,制定本法。

第二条 国家建立基本养老保险、基本医疗保险、工伤保险、失业保险、生育保险等社会保险制度,保障公民在年老、疾病、工伤、失业、生育等情况下依法从国家和社会获得物质帮助的权利。

第三条 社会保险制度坚持广覆盖、保基本、多层次、可持续的方针,社会保险水平应当与经济社会发展水平相适应。

第四条 中华人民共和国境内的用人单位和个人依法缴纳社会保险费,有权查询缴费记录、个人权益记录,要求社会保险经办机构提供社会保险咨询等相关服务。

个人依法享受社会保险待遇,有权监督本单位为其缴费情况。

第五条 县级以上人民政府将社会保险事业纳入国民经济和社会发展规划。

国家多渠道筹集社会保险资金。县级以上人民政府对社会保险事业给予必要的经费支持。

国家通过税收优惠政策支持社会保险事业。

第六条 国家对社会保险基金实行严格监管。

国务院和省、自治区、直辖市人民政府建立健全社会保险基金监督管理制度,保障社会保险基金安全、有效运行。

县级以上人民政府采取措施,鼓励和支持社会各方面参与社会保险基金的监督。

第七条 国务院社会保险行政部门负责全国的社会保险管理工作,国务院其他有关部门在各自的职责范围内负责有关的社会保险工作。

县级以上地方人民政府社会保险行政部门负责本行政区域的社会保险管理工作,县级以上地方人民政府其他有关部门在各自的职责范围内负责有关的社会保险工作。

第八条 社会保险经办机构提供社会保险服务,负责社会保险登记、个人权益记录、社会保险待遇支付等工作。

第九条 工会依法维护职工的合法权益,有权参与社会保险重大事项的研究,参加社会保险监督委员会,对与职工社会保险权益有关的事项进行监督。

第二章 基本养老保险

第十条 职工应当参加基本养老保险,由用人单位和职工共同缴纳基本养老保险费。

无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员可以参加基本养老保险,由个人缴纳基本养老保险费。

公务员和参照公务员法管理的工作人员养老保险的办法由国务院规定。

第十一条 基本养老保险实行社会统筹与个人账户相结合。

基本养老保险基金由用人单位和个人缴费以及政府补贴等组成。

第十二条 用人单位应当按照国家规定的本单位职工工资总额的比例缴纳基本养老保险费,记入基本养老保险统筹基金。

职工应当按照国家规定的本人工资的比例缴纳基本养老保险费,记入个人账户。

无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员参加基本养老保险的,应当按照国家规定缴纳基本养老保险费,分别记入基本养老保险统筹基金和个人账户。

第十三条 国有企业、事业单位职工参加基本养老保险前,视同缴费年限期间应当缴纳的基本养老保险费由政府承担。

基本养老保险基金出现支付不足时,政府给予补贴。

第十四条 个人账户不得提前支取,记账利率不得低于银行定期存款利率,免征利息税。个人死亡的,个人账户余额可以继承。

第十五条 基本养老金由统筹养老金和个人账户养老金组成。

基本养老金根据个人累计缴费年限、缴费工资、当地职工平均工资、个人账户金额、城镇人口平均预期寿命等因素确定。

第十六条 参加基本养老保险的个人,达到法定退休年龄时累计缴费满十五年的,按月领取基本养老金。

参加基本养老保险的个人,达到法定退休年龄时累计缴费不足十五年的,可以缴费至满十五年,按月领取基本养老金;也可以转入新型农村社会养老保险或者城镇居民社会养老保险,按照国务院规定享受相应的养老保险待遇。

第十七条 参加基本养老保险的个人,因病或者非因工死亡的,其遗属可以领取丧葬补助金和抚恤金;在未达到法定退休年龄时因病或者非因工致残完全丧失劳动能力的,可以领取病残津贴。所需资金从基本养老保险基金中支付。

第十八条 国家建立基本养老金正常调整机制。根据职工平均工资增长、物价上涨情况,适时提高基本养老保险待遇水平。

第十九条 个人跨统筹地区就业的,其基本养老保险关系随本人转移,缴费年限累计计算。个人达到法定退休年龄时,基本养老金分段计算、统一支付。具体办法由国务院规定。

第二十条 国家建立和完善新型农村社会养老保险制度。

新型农村社会养老保险实行个人缴费、集体补助和政府补贴相结合。

第二十一条 新型农村社会养老保险待遇由基础养老金和个人账户养老金组成。

参加新型农村社会养老保险的农村居民,符合国家规定条件的,按月领取新型农村社会养老保险待遇。

第二十二条 国家建立和完善城镇居民社会养老保险制度。

省、自治区、直辖市人民政府根据实际情况,可以将城镇居民社会养老保险和新型农村社会养老保险合并实施。

第三章 基本医疗保险

第二十三条 职工应当参加职工基本医疗保险,由用人单位和职工按照国家规定共同缴纳基本医疗保险费。

无雇工的个体工商户、未在用人单位参加职工基本医疗保险的非全日制从业人员以及其他灵活就业人员可以参加职工基本医疗保险,由个人按照国家规定缴纳基本医疗保险费。

第二十四条 国家建立和完善新型农村合作医疗制度。

新型农村合作医疗的管理办法,由国务院规定。

第二十五条 国家建立和完善城镇居民基本医疗保险制度。

城镇居民基本医疗保险实行个人缴费和政府补贴相结合。

享受最低生活保障的人、丧失劳动能力的残疾人、低收入家庭六十周岁以上的老年人和未成年人等所需个人缴费部分,由政府给予补贴。

第二十六条 职工基本医疗保险、新型农村合作医疗和城镇居民基本医疗保险的待遇标准按照国家规定执行。

第二十七条 参加职工基本医疗保险的个人,达到法定退休年龄时累计缴费达到国家规定年限的,退休后不再缴纳基本医疗保险费,按照国家规定享受基本医疗保险待遇;未达到国家规定年限的,可以缴费至国家规定年限。

第二十八条 符合基本医疗保险药品目录、诊疗项目、医疗服务设施标准以及急诊、抢救的医疗费用,按照国家规定从基本医疗保险基金中支付。

第二十九条 参保人员医疗费用中应当由基本医疗保险基金支付的部分,由社会保险经办机构与医疗机构、药品经营单位直接结算。

社会保险行政部门和卫生行政部门应当建立异地就医医疗费用结算制度,方便参保人员享受基本医疗保险待遇。

第三十条 下列医疗费用不纳入基本医疗保险基金支付范围:

(一)应当从工伤保险基金中支付的;

(二)应当由第三人负担的;

(三)应当由公共卫生负担的;

(四)在境外就医的。

医疗费用依法应当由第三人负担,第三人不支付或者无法确定第三人的,由基本医疗保险基金先行支付。基本医疗保险基金先行支付后,有权向第三人追偿。

第三十一条 社会保险经办机构根据管理服务的需要,可以与医疗机构、药品经营单位签订服务协议,规范医疗服务行为。

医疗机构应当为参保人员提供合理、必要的医疗服务。

第三十二条 个人跨统筹地区就业的,其基本医疗保险关系随本人转移,缴费年限累计计算。

第四章 工伤保险

第三十三条 职工应当参加工伤保险,由用人单位缴纳工伤保险费,职工不缴纳工伤保险费。

第三十四条 国家根据不同行业的工伤风险程度确定行业的差别费率,并根据使用工伤保险基金、工伤发生率等情况在每个行业内确定费率档次。行业差别费率和行业内费率档次由国务院社会保险行政部门制定,报国务院批准后公布施行。

社会保险经办机构根据用人单位使用工伤保险基金、工伤发生率和所属行业费率档次等情况,确定用人单位缴费费率。

第三十五条 用人单位应当按照本单位职工工资总额,根据社会保险经办机构确定的费率缴纳工伤保险费。

第三十六条 职工因工作原因受到事故伤害或者患职业病,且经工伤认定的,享受工伤保险待遇;其中,经劳动能力鉴定丧失劳动能力的,享受伤残待遇。

工伤认定和劳动能力鉴定应当简捷、方便。

第三十七条 职工因下列情形之一导致本人在工作中伤亡的,不认定为工伤:

(一)故意犯罪;

(二)醉酒或者吸毒;

(三)自残或者自杀;

(四)法律、行政法规规定的其他情形。

第三十八条 因工伤发生的下列费用,按照国家规定从工伤保险基金中支付:

(一)治疗工伤的医疗费用和康复费用;

(二)住院伙食补助费;

(三)到统筹地区以外就医的交通食宿费;

(四)安装配置伤残辅助器具所需费用;

(五)生活不能自理的,经劳动能力鉴定委员会确认的生活护理费;

(六)一次性伤残补助金和一至四级伤残职工按月领取的伤残津贴;

(七)终止或者解除劳动合同时,应当享受的一次性医疗补助金;

(八)因工死亡的,其遗属领取的丧葬补助金、供养亲属抚恤金和因工死亡补助金;

(九)劳动能力鉴定费。

第三十九条 因工伤发生的下列费用,按照国家规定由用人单位支付:

(一)治疗工伤期间的工资福利;

(二)五级、六级伤残职工按月领取的伤残津贴;

(三)终止或者解除劳动合同时,应当享受的一次性伤残就业补助金。

第四十条 工伤职工符合领取基本养老金条件的,停发伤残津贴,享受基本养老保险待遇。基本养老保险待遇低于伤残津贴的,从工伤保险基金中补足差额。

第四十一条 职工所在用人单位未依法缴纳工伤保险费,发生工伤事故的,由用人单位支付工伤保险待遇。用人单位不支付的,从工伤保险基金中先行支付。

从工伤保险基金中先行支付的工伤保险待遇应当由用人单位偿还。用人单位不偿还的,社会保险经办机构可以依照本法第六十三条的规定追偿。

第四十二条 由于第三人的原因造成工伤,第三人不支付工伤医疗费用或者无法确定第三人的,由工伤保险基金先行支付。工伤保险基金先行支付后,有权向第三人追偿。

第四十三条 工伤职工有下列情形之一的,停止享受工伤保险待遇:

(一)丧失享受待遇条件的;

(二)拒不接受劳动能力鉴定的;

(三)拒绝治疗的。

第五章 失业保险

第四十四条 职工应当参加失业保险,由用人单位和职工按照国家规定共同缴纳失业保险费。

第四十五条 失业人员符合下列条件的,从失业保险基金中领取失业保险金:

(一)失业前用人单位和本人已经缴纳失业保险费满一年的;

(二)非因本人意愿中断就业的;

(三)已经进行失业登记,并有求职要求的。

第四十六条 失业人员失业前用人单位和本人累计缴费满一年不足五年的,领取失业保险金的期限最长为十二个月;累计缴费满五年不足 十年的,领取失业保险金的期限最长为十八个月;累计缴费十年以上的,领取失业保险金的期限最长为二十四个月。重新就业后,再次失业的,缴费时间重新计算, 领取失业保险金的期限与前次失业应当领取而尚未领取的失业保险金的期限合并计算,最长不超过二十四个月。

第四十七条 失业保险金的标准,由省、自治区、直辖市人民政府确定,不得低于城市居民最低生活保障标准。

第四十八条 失业人员在领取失业保险金期间,参加职工基本医疗保险,享受基本医疗保险待遇。

失业人员应当缴纳的基本医疗保险费从失业保险基金中支付,个人不缴纳基本医疗保险费。

第四十九条 失业人员在领取失业保险金期间死亡的,参照当地对在职职工死亡的规定,向其遗属发给一次性丧葬补助金和抚恤金。所需资金从失业保险基金中支付。

个人死亡同时符合领取基本养老保险丧葬补助金、工伤保险丧葬补助金和失业保险丧葬补助金条件的,其遗属只能选择领取其中的一项。

第五十条 用人单位应当及时为失业人员出具终止或者解除劳动关系的证明,并将失业人员的名单自终止或者解除劳动关系之日起十五日内告知社会保险经办机构。

失业人员应当持本单位为其出具的终止或者解除劳动关系的证明,及时到指定的公共就业服务机构办理失业登记。

失业人员凭失业登记证明和个人身份证明,到社会保险经办机构办理领取失业保险金的手续。失业保险金领取期限自办理失业登记之日起计算。

第五十一条 失业人员在领取失业保险金期间有下列情形之一的,停止领取失业保险金,并同时停止享受其他失业保险待遇:

(一)重新就业的;

(二)应征服兵役的;

(三)移居境外的;

(四)享受基本养老保险待遇的;

(五)无正当理由,拒不接受当地人民政府指定部门或者机构介绍的适当工作或者提供的培训的。

第五十二条 职工跨统筹地区就业的,其失业保险关系随本人转移,缴费年限累计计算。

第六章 生育保险

第五十三条 职工应当参加生育保险,由用人单位按照国家规定缴纳生育保险费,职工不缴纳生育保险费。

第五十四条 用人单位已经缴纳生育保险费的,其职工享受生育保险待遇;职工未就业配偶按照国家规定享受生育医疗费用待遇。所需资金从生育保险基金中支付。

生育保险待遇包括生育医疗费用和生育津贴。

第五十五条 生育医疗费用包括下列各项:

(一)生育的医疗费用;

(二)计划生育的医疗费用;

(三)法律、法规规定的其他项目费用。

第五十六条 职工有下列情形之一的,可以按照国家规定享受生育津贴:

(一)女职工生育享受产假;

(二)享受计划生育手术休假;

(三)法律、法规规定的其他情形。

生育津贴按照职工所在用人单位上年度职工月平均工资计发。

第七章 社会保险费征缴

第五十七条 用人单位应当自成立之日起三十日内凭营业执照、登记证书或者单位印章,向当地社会保险经办机构申请办理社会保险登记。社会保险经办机构应当自收到申请之日起十五日内予以审核,发给社会保险登记证件。

用人单位的社会保险登记事项发生变更或者用人单位依法终止的,应当自变更或者终止之日起三十日内,到社会保险经办机构办理变更或者注销社会保险登记。

工商行政管理部门、民政部门和机构编制管理机关应当及时向社会保险经办机构通报用人单位的成立、终止情况,公安机关应当及时向社会保险经办机构通报个人的出生、死亡以及户口登记、迁移、注销等情况。

第五十八条 用人单位应当自用工之日起三十日内为其职工向社会保险经办机构申请办理社会保险登记。未办理社会保险登记的,由社会保险经办机构核定其应当缴纳的社会保险费。

自愿参加社会保险的无雇工的个体工商户、未在用人单位参加社会保险的非全日制从业人员以及其他灵活就业人员,应当向社会保险经办机构申请办理社会保险登记。

国家建立全国统一的个人社会保障号码。个人社会保障号码为公民身份号码。

第五十九条 县级以上人民政府加强社会保险费的征收工作。

社会保险费实行统一征收,实施步骤和具体办法由国务院规定。

第六十条 用人单位应当自行申报、按时足额缴纳社会保险费,非因不可抗力等法定事由不得缓缴、减免。职工应当缴纳的社会保险费由用人单位代扣代缴,用人单位应当按月将缴纳社会保险费的明细情况告知本人。

无雇工的个体工商户、未在用人单位参加社会保险的非全日制从业人员以及其他灵活就业人员,可以直接向社会保险费征收机构缴纳社会保险费。

第六十一条 社会保险费征收机构应当依法按时足额征收社会保险费,并将缴费情况定期告知用人单位和个人。

第六十二条 用人单位未按规定申报应当缴纳的社会保险费数额的,按照该单位上月缴费额的百分之一百一十确定应当缴纳数额;缴费单位补办申报手续后,由社会保险费征收机构按照规定结算。

第六十三条 用人单位未按时足额缴纳社会保险费的,由社会保险费征收机构责令其限期缴纳或者补足。

用人单位逾期仍未缴纳或者补足社会保险费的,社会保险费征收机构可以向银行和其他金融机构查询其存款账户;并可以申请县级以上有关行政部门作出划拨 社会保险费的决定,书面通知其开户银行或者其他金融机构划拨社会保险费。用人单位账户余额少于应当缴纳的社会保险费的,社会保险费征收机构可以要求该用人 单位提供担保,签订延期缴费协议。

用人单位未足额缴纳社会保险费且未提供担保的,社会保险费征收机构可以申请人民法院扣押、查封、拍卖其价值相当于应当缴纳社会保险费的财产,以拍卖所得抵缴社会保险费。

第八章 社会保险基金

第六十四条 社会保险基金包括基本养老保险基金、基本医疗保险基金、工伤保险基金、失业保险基金和生育保险基金。各项社会保险基金按照社会保险险种分别建账,分账核算,执行国家统一的会计制度。

社会保险基金专款专用,任何组织和个人不得侵占或者挪用。

基本养老保险基金逐步实行全国统筹,其他社会保险基金逐步实行省级统筹,具体时间、步骤由国务院规定。

第六十五条 社会保险基金通过预算实现收支平衡。

县级以上人民政府在社会保险基金出现支付不足时,给予补贴。

第六十六条 社会保险基金按照统筹层次设立预算。社会保险基金预算按照社会保险项目分别编制。

第六十七条 社会保险基金预算、决算草案的编制、审核和批准,依照法律和国务院规定执行。

第六十八条 社会保险基金存入财政专户,具体管理办法由国务院规定。

第六十九条 社会保险基金在保证安全的前提下,按照国务院规定投资运营实现保值增值。

社会保险基金不得违规投资运营,不得用于平衡其他政府预算,不得用于兴建、改建办公场所和支付人员经费、运行费用、管理费用,或者违反法律、行政法规规定挪作其他用途。

第七十条 社会保险经办机构应当定期向社会公布参加社会保险情况以及社会保险基金的收入、支出、结余和收益情况。

第七十一条 国家设立全国社会保障基金,由中央财政预算拨款以及国务院批准的其他方式筹集的资金构成,用于社会保障支出的补充、调剂。全国社会保障基金由全国社会保障基金管理运营机构负责管理运营,在保证安全的前提下实现保值增值。

全国社会保障基金应当定期向社会公布收支、管理和投资运营的情况。国务院财政部门、社会保险行政部门、审计机关对全国社会保障基金的收支、管理和投资运营情况实施监督。

第九章 社会保险经办

第七十二条 统筹地区设立社会保险经办机构。社会保险经办机构根据工作需要,经所在地的社会保险行政部门和机构编制管理机关批准,可以在本统筹地区设立分支机构和服务网点。

社会保险经办机构的人员经费和经办社会保险发生的基本运行费用、管理费用,由同级财政按照国家规定予以保障。

第七十三条 社会保险经办机构应当建立健全业务、财务、安全和风险管理制度。

社会保险经办机构应当按时足额支付社会保险待遇。

第七十四条 社会保险经办机构通过业务经办、统计、调查获取社会保险工作所需的数据,有关单位和个人应当及时、如实提供。

社会保险经办机构应当及时为用人单位建立档案,完整、准确地记录参加社会保险的人员、缴费等社会保险数据,妥善保管登记、申报的原始凭证和支付结算的会计凭证。

社会保险经办机构应当及时、完整、准确地记录参加社会保险的个人缴费和用人单位为其缴费,以及享受社会保险待遇等个人权益记录,定期将个人权益记录单免费寄送本人。

用人单位和个人可以免费向社会保险经办机构查询、核对其缴费和享受社会保险待遇记录,要求社会保险经办机构提供社会保险咨询等相关服务。

第七十五条 全国社会保险信息系统按照国家统一规划,由县级以上人民政府按照分级负责的原则共同建设。

第十章 社会保险监督

第七十六条 各级人民代表大会常务委员会听取和审议本级人民政府对社会保险基金的收支、管理、投资运营以及监督检查情况的专项工作报告,组织对本法实施情况的执法检查等,依法行使监督职权。

第七十七条 县级以上人民政府社会保险行政部门应当加强对用人单位和个人遵守社会保险法律、法规情况的监督检查。

社会保险行政部门实施监督检查时,被检查的用人单位和个人应当如实提供与社会保险有关的资料,不得拒绝检查或者谎报、瞒报。

第七十八条 财政部门、审计机关按照各自职责,对社会保险基金的收支、管理和投资运营情况实施监督。

第七十九条 社会保险行政部门对社会保险基金的收支、管理和投资运营情况进行监督检查,发现存在问题的,应当提出整改建议,依法作出处理决定或者向有关行政部门提出处理建议。社会保险基金检查结果应当定期向社会公布。

社会保险行政部门对社会保险基金实施监督检查,有权采取下列措施:

(一)查阅、记录、复制与社会保险基金收支、管理和投资运营相关的资料,对可能被转移、隐匿或者灭失的资料予以封存;

(二)询问与调查事项有关的单位和个人,要求其对与调查事项有关的问题作出说明、提供有关证明材料;

(三)对隐匿、转移、侵占、挪用社会保险基金的行为予以制止并责令改正。

第八十条 统筹地区人民政府成立由用人单位代表、参保人员代表,以及工会代表、专家等组成的社会保险监督委员会,掌握、分析社会保险基金的收支、管理和投资运营情况,对社会保险工作提出咨询意见和建议,实施社会监督。

社会保险经办机构应当定期向社会保险监督委员会汇报社会保险基金的收支、管理和投资运营情况。社会保险监督委员会可以聘请会计师事务所对社会保险基金的收支、管理和投资运营情况进行年度审计和专项审计。审计结果应当向社会公开。

社会保险监督委员会发现社会保险基金收支、管理和投资运营中存在问题的,有权提出改正建议;对社会保险经办机构及其工作人员的违法行为,有权向有关部门提出依法处理建议。

第八十一条 社会保险行政部门和其他有关行政部门、社会保险经办机构、社会保险费征收机构及其工作人员,应当依法为用人单位和个人的信息保密,不得以任何形式泄露。

第八十二条 任何组织或者个人有权对违反社会保险法律、法规的行为进行举报、投诉。

社会保险行政部门、卫生行政部门、社会保险经办机构、社会保险费征收机构和财政部门、审计机关对属于本部门、本机构职责范围的举报、投诉,应当依法 处理;对不属于本部门、本机构职责范围的,应当书面通知并移交有权处理的部门、机构处理。有权处理的部门、机构应当及时处理,不得推诿。

第八十三条 用人单位或者个人认为社会保险费征收机构的行为侵害自己合法权益的,可以依法申请行政复议或者提起行政诉讼。

用人单位或者个人对社会保险经办机构不依法办理社会保险登记、核定社会保险费、支付社会保险待遇、办理社会保险转移接续手续或者侵害其他社会保险权益的行为,可以依法申请行政复议或者提起行政诉讼。

个人与所在用人单位发生社会保险争议的,可以依法申请调解、仲裁,提起诉讼。用人单位侵害个人社会保险权益的,个人也可以要求社会保险行政部门或者社会保险费征收机构依法处理。

第十一章 法律责任

第八十四条 用人单位不办理社会保险登记的,由社会保险行政部门责令限期改正;逾期不改正的,对用人单位处应缴社会保险费数额一倍以上三倍以下的罚款,对其直接负责的主管人员和其他直接责任人员处五百元以上三千元以下的罚款。

第八十五条 用人单位拒不出具终止或者解除劳动关系证明的,依照《中华人民共和国劳动合同法》的规定处理。

第八十六条 用人单位未按时足额缴纳社会保险费的,由社会保险费征收机构责令限期缴纳或者补足,并自欠缴之日起,按日加收万分之五的滞纳金;逾期仍不缴纳的,由有关行政部门处欠缴数额一倍以上三倍以下的罚款。

第八十七条 社会保险经办机构以及医疗机构、药品经营单位等社会保险服务机构以欺诈、伪造证明材料或者其他手段骗取社会保险基金 支出的,由社会保险行政部门责令退回骗取的社会保险金,处骗取金额二倍以上五倍以下的罚款;属于社会保险服务机构的,解除服务协议;直接负责的主管人员和 其他直接责任人员有执业资格的,依法吊销其执业资格。

第八十八条 以欺诈、伪造证明材料或者其他手段骗取社会保险待遇的,由社会保险行政部门责令退回骗取的社会保险金,处骗取金额二倍以上五倍以下的罚款。

第八十九条 社会保险经办机构及其工作人员有下列行为之一的,由社会保险行政部门责令改正;给社会保险基金、用人单位或者个人造成损失的,依法承担赔偿责任;对直接负责的主管人员和其他直接责任人员依法给予处分:

(一)未履行社会保险法定职责的;

(二)未将社会保险基金存入财政专户的;

(三)克扣或者拒不按时支付社会保险待遇的;

(四)丢失或者篡改缴费记录、享受社会保险待遇记录等社会保险数据、个人权益记录的;

(五)有违反社会保险法律、法规的其他行为的。

第九十条 社会保险费征收机构擅自更改社会保险费缴费基数、费率,导致少收或者多收社会保险费的,由有关行政部门责令其追缴应当缴纳的社会保险费或者退还不应当缴纳的社会保险费;对直接负责的主管人员和其他直接责任人员依法给予处分。

第九十一条 违反本法规定,隐匿、转移、侵占、挪用社会保险基金或者违规投资运营的,由社会保险行政部门、财政部门、审计机关责令追回;有违法所得的,没收违法所得;对直接负责的主管人员和其他直接责任人员依法给予处分。

第九十二条 社会保险行政部门和其他有关行政部门、社会保险经办机构、社会保险费征收机构及其工作人员泄露用人单位和个人信息的,对直接负责的主管人员和其他直接责任人员依法给予处分;给用人单位或者个人造成损失的,应当承担赔偿责任。

第九十三条 国家工作人员在社会保险管理、监督工作中滥用职权、玩忽职守、徇私舞弊的,依法给予处分。

第九十四条 违反本法规定,构成犯罪的,依法追究刑事责任。

第十二章 附 则

第九十五条 进城务工的农村居民依照本法规定参加社会保险。

第九十六条 征收农村集体所有的土地,应当足额安排被征地农民的社会保险费,按照国务院规定将被征地农民纳入相应的社会保险制度。

第九十七条 外国人在中国境内就业的,参照本法规定参加社会保险。

第九十八条 本法自2011年7月1日起施行。

Wir führen eine NutzerInnenbefragung durch und währen dankbar, wenn Sie sich die Zeit nehmen könnten, uns zu helfen ecoi.net zu verbessern.

Die Umfrage dauert ca. 5-10 Minuten.

Klicken Sie hier: zur Umfrage... Danke!

ecoi.net-Umfrage 2021