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  The Collection and Payment of Social...

Provisional Regulations on the Collection and Payment of Social Insurance Fees Decree

 No. 259 of the State Council of the People's Republic of China

Chapter 1 General Provisions

Article 1 For the purpose of strengthening and standardizing the collection and payment of social insurance fees and safeguarding the dispensation of social insurance payments, the Provisional Regulations on the Collection and Payment of Social Insurance Fees (hereinafter referred to as "Regulations") are hereby formulated.

Article 2 The collection and payment of basic pension insurance, basic medical insurances and unemployment insurances (hereinafter uniformly referred to as "social insurance fees") shall be subject to the provisions of the Regulations.

The inevitable payment units and individuals contained herein refer to foreign-invested enterprises, urban private enterprises, and other urban enterprises along with their employees, and public institutions implementing enterprise-style management and their employees, in compliance with relevant laws and administrative regulations.

Article 3 The collection and payment of basic pension insurance shall encompass state-owned enterprises, urban collectively-owned enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises along with their employees, and public institutions implementing enterprise-style management along with their employees.

The collection and payment of basic medical insurance shall encompass state-owned enterprises, urban collectively-owned enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises along with their employees, state organs along with their employees, public institutions along with their employees, civilian-run non-enterprise units along with their employees, and social groups along with their full-time employees.

The collection and payment of basic unemployment insurance shall encompass state-owned enterprises, urban collectively-owned enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises along with their employees, and public institutions along with their employees.

The people's governments in all provinces, autonomous regions and municipalities directly under the Central Government may, in light of local reality, formulate regulations to incorporate urban individually-owned business into the coverage of basic pension insurance and basic medical insurance, and formulate regulations to incorporate social groups along with their full-time employees, civilian-run non-enterprise units along with their employees, and urban industrial and commercial units with employees and their employees into the coverage of unemployment insurance.

The base and rate of social insurance fees shall be implemented in accordance with provisions of relevant laws, administrative regulations, and regulations of the State Council.

Article 4 Any unit and individual subject to insurance payment shall pay social insurance fees in full amount on schedule.

Social insurance fees collected shall be incorporated into social insurance fund and used for specific purposes. Any unit and individual shall not embezzle the social insurance fees collected.

Article 5 The labor security administrative departments of the State Council shall be responsible for the administration, supervision and inspection of collection and payment of national social insurance fees. The labor security administrative departments of people's governments at or above county level shall be responsible for the administration, supervision and inspection of collection and payment of social insurance fees within their administrative areas.

Article 6 The collection of social insurance fees shall be conducted in a centralized and uniform manner. The institutions responsible for the collection thereof shall be determined by people's governments in all provinces, autonomous regions and municipalities directly under the Central Government. The collection can be conducted by taxation authorities or conducted by social insurance agencies as established by the labor security administrative departments in accordance with regulations of the State Council (hereinafter referred to as "social insurance agencies").

Chapter 2 Administration of Insurance Collection and Payment

Article 7 Any unit subject to insurance payment shall conduct insurance registration at local social insurance agencies to participate in the social insurance system.

The insurance registration requires the following information: name, domicile, site of business operation and type of the unit, its legal representative or person-in-charge, account number of its opening bank, and other matters as prescribed by labor security administrative departments of the State Council.

Article 8 Any unit subject to insurance payment that has already participated in social insurance system prior to the promulgation of the Regulations shall apply to local social insurance agencies for social insurance registration within 6 months from the date of promulgation of the Regulations, and the social insurance agencies shall issue social insurance registration certificates to the unit.

Any unit subject to insurance payment that has not participated in the social insurance system prior to the promulgation of the Regulations shall, within 30 days from the date of promulgation of the Regulations, apply to local social insurance agencies for social insurance registration by presenting relevant credentials such as business license or social insurance registration certificate while any unit subject to insurance payment that is established posterior to the promulgation of the Regulations shall, within 30 days from the date of establishment thereof, conduct the aforesaid procedures in this Article. And the social insurance agencies shall issue social insurance registration certificates to the unit upon examination and approval.

Social insurance registration certificate shall not be counterfeited or modified.

The pattern of social insurance registration certificate shall be determined by labor security administrative departments of the State Council.

Article 9 Where there are changes in contents of social insurance registration by a unit subject to insurance payment or such registration is terminated by a unit subject to insurance payment according to law, the unit thereof shall, within 30 days from the date of registration alteration or termination, conduct procedures for alteration or cancellation of registration at social insurance agencies.

Article 10 Any unit subject to insurance payment shall declare social insurance fees payable on a monthly basis to social insurance agencies, and pay social insurance fees within a prescribed time limit upon approval by the social insurance agencies.

Where a unit subject to insurance payment fails to declare social insurance amounts according to relevant regulations, the social insurance agencies shall temporarily determine the amount thereof as 110% of social insurance payment of preceding month by the unit; where there is no amount available of insurance payment of the preceding month, the social insurance agencies shall temporarily determine the amount based on operation conditions, number of employees and relevant circumstances of the unit. The social insurance agencies shall make settlements according to relevant regulations after the unit subject to insurance payment conducts declaration procedures afterwards and make payment of social insurance fees according to approved amounts.

Article 11 Where the tax authorities are responsible for the collection of social insurance fees according to the regulations of people's governments in provinces, autonomous regions and municipalities directly under the Central Government, the social insurance agencies shall provide tax authorities with information regarding social insurance registration of units subject to insurance payment, registration of alteration and cancellation of units subject to insurance payment and their declaration of insurance payment in a timely manner.

Article 12 Any unit and individual subject to insurance payment shall pay social insurance fees in full amount in the form of currencies.

Social insurance fees payable by individuals shall be withheld from wages of the individuals by their organizations.

Social insurance fees shall not be deducted or exempted.

Article 13 Where a unit subject to insurance payment fails to pay or withhold social insurance fees, the labor insurance administrative departments or tax authorities shall order the unit to make payment within a certain time limit; where the unit fails to make payment within the time limit, in addition to the arrears, a surcharge for overdue payment will be charged on a daily basis from the date of default of payment at the rate of 0.2% of total amount of arrears.

Article 14 Social insurance fees collected shall be deposited in fiscal special accounts of social security fund which are opened by fiscal departments in state-owned commercial banks.

Social insurance fund shall consist of basic pension insurance fund, basic medical insurance fund and unemployment insurance fund according to the scopes of overall planning of different insurance policies. Accounting of the above social insurance funds shall be conducted separately.

Social insurance fund shall not be subject to any form of taxes or expenses.

Article 15 Where the tax authorities are responsible for the collection of social insurance fees according to regulations of people's governments in provinces, autonomous regions and municipalities directly under the Central Government, the tax authorities shall provide social insurance agencies with information regarding payment of insurance fees by units and individuals in a timely manner, and the social insurance agencies shall summarize relevant information and submit them to the labor security administrative departments.

Article 16 Social insurance agencies shall establish records for insurance payment. Basic pension insurance and basic medical insurance shall be recorded into personal accounts according to relevant regulations. Social insurance agencies shall be responsible for keeping payment records and ensuring the completeness and safety of records. Social insurance agencies shall send personal account notice for basic pension insurance and basic medical insurance to individuals subject to insurance payment at least once a year.

Any unit or individual subject to insurance payment is entitled to inquiring about payment records according to relevant regulations.

Chapter 3 Supervision and Inspection

Article 17 Any unit subject to insurance payment shall announce to their employees the information regarding their social insurance payment for the whole year on a yearly basis, and accept supervision from their employees.

The social insurance agencies shall announce to the society the information regarding the collection of social insurance fees at regular intervals and accept the supervision from the society.

Article 18 Where the labor security administrative departments or tax authorities conduct inspection on payment of social insurance fees by units according to laws and regulations of people's governments in provinces, autonomous regions and municipalities directly under the Central Government on institutions for the collection of social insurance fees, the units subject to inspection shall provide materials concerning the payment of social insurance fees such as employment, payroll, financial statement, etc, and shall brief relevant situations in a faithful manner. Any unit subject to inspection shall not reject inspection, nor shall provide false information or conceal the truth in providing information. The labor security administrative departments or tax authorities can make written, audio, video records of relevant materials or photograph and copy relevant materials; whereas they shall keep relevant information confidential for the unit.

The personnel of labor security administrative departments or taxation authorities shall produce credentials for performance of official functions when exercising aforesaid functions.

Article 19 Where the labor security administrative departments or tax authorities launched an investigation into illegal cases of collection and payment of social insurance fees, relevant departments or units shall provide support and assistance.

Article 20 Upon request from labor security administrative departments, the Social insurance agencies may carry out inspections and investigations into matters concerning the collection and payment of social insurance fees.

Article 21 Any organization or individual shall be entitled to reporting illegal acts concerning the collection and payment of social insurance fees. The labor security administrative departments or tax authorities shall launch investigations into such reports in a timely manner, and shall handle relevant matters according to relevant regulations and keep relevant matters confidential for the reporter.

Article 22 The receipts and payments of social insurance fund shall be administrated separately, and shall be supervised by fiscal departments according to the law. The audit departments shall carry out supervision on the receipts and payments of social insurance fund according to the law.

Chapter 4 Penalty Provisions

Article 23 Where a unit subject to insurance payment fails to conduct registration of social insurance, registration of alteration or cancellation according to relevant regulations, or fails to declare the amount of payment of social insurance fees according to relevant regulations, the labor security administrative departments shall order them to make corrections within a certain time limit; if the case is serious, the persons who are directly in charge and the other persons who are directly responsible shall be imposed upon a fine which is more than RMB 1000 and less than RMB 5000; in extremely serious cases, the persons who are directly in charge and the other persons who are directly responsible shall be imposed upon a fine of more than RMB 5000 and less than RMB 10,000.

Article 24 Where a unit subject to insurance payment forges, modifies or purposely destroys relevant account books and materials or fails to set up account books in breach of laws and administrative regulations concerning finance, accounting and statistics and relevant regulations of the State which result in the failure of determination of the base of social insurance fees, the unit concerned shall be imposed upon administrative punishment, disciplinary punishment or criminal punishment according to relevant laws and administrative regulations, and relevant fees shall be collected in accordance with Article 9 herein; in the event of overdue payment, the labor security administrative departments or tax authorities shall charge surcharge for overdue payment according to Article 12 herein, and impose a fine of more than RMB 5000 and less than RMB 20,000 on the persons who are directly in charge and the other persons who are directly responsible.

Article 25 Where a unit or individual subject to insurance payment holds against the punishment of the labor security administrative departments or tax authorities, an administrative review may be requested according to the law; where a unit or individual subject to insurance payment holds against the decision of the review, legal proceedings may be instituted in the court according to the law.

Article 26 Where a unit subject to insurance payment rejects the payment of social insurance fee and surcharge for overdue payment, the labor security administrative departments or tax authorities shall apply for mandatory collection to the people's court according to the law.

Article 27 Where the personnel of the labor security administrative departments, social insurance agencies or tax authorities abuse their power, commit malpractice or neglect their duties which result in the loss of social insurance fees, the labor security administrative departments or tax authorities shall recover the lost social insurance fees; where such circumstance constitutes a crime, relevant personnel shall be prosecuted for criminal liabilities; where such circumstance does not constitute a crime, relevant personnel shall be imposed upon administrative sanctions according to the law.

Article 28 Where any unit or individual embezzles social insurance fund, relevant authorities shall recover the embezzled social insurance fund; where there is illegal earnings, such earnings shall be confiscated and incorporated into social insurance fund; where such circumstance constitutes a crime, relevant personnel shall be prosecuted for criminal liabilities; where such circumstance does not constitute a crime, the persons who are directly in charge and the other persons who are directly responsible shall be imposed upon administrative sanctions according to law.

Chapter 5 Supplementary Provisions

Article 29 The people's governments in all provinces, autonomous regions and municipalities directly under the Central Government may decide whether the Regulations are applicable to the collection and payment of occupational injury insurance fees and maternity insurance fees within their administrative areas.

Article 30 The tax authorities and social insurance agencies shall not, when collecting social insurance fees, draw any expense from the fees collected. The expenses, if necessary, shall be listed into budget and appropriated by fiscal department.

Article 31 The Regulations shall come into effect as of the date of its promulgation

       Copyright:China Sincere & Success CPA Firm      Beijing ICP No.11023295