社会保险费征缴暂行条例 Provisional Regulations on Collection and Payment of Social Insurance Premiums

(Adopted at the 13th Executive Meeting of the State Council on January 14,1999, promulgated by Decree No.259 of the State Council of People's Republic of China on January 22, 1999)
颁布日期：19990122 　实施日期：19990122 　颁布单位：国务院

　　Chapter I General Provisions

　　Article 1 These Regulations are formulated to strengthen and regularize collection and payment of social insurance premiums, and to ensure the granting of social insurance compensation.

　　Article 2 These Regulations are applicable to collection and payment of basic pensions, basic medical insurance premiums and unemployment insurance premiums (hereinafter collectively referred to "social insurance premiums").

　　A unit or an individual paying premiums mentioned in these Regulations refers to the unit or individual who shall pay social insurance premiums according to the provisions of relevant laws, administrative regulations and of the State Council.

　　Article 3 The collection and payment scope of basic pensions: State-owned enterprises, collectively owned enterprises in cities and towns, enterprises with foreign investment, privately owned enterprises in cities and towns and other enterprises in cities and towns as well as their staff and workers, and institutions managed as enterprise as well as their staff and workers.

　　The collection and payment scope of basic medical insurance premiums: State-owned enterprises, collectively owned enterprises in cities and towns, enterprises with foreign investment, privately owned enterprises in cities and towns and other enterprises in cities and towns as well as their staff and workers, State organs and their functionaries, institutions and their staff and workers, private non-enterprise unit as well as their staffs and workers, social organizations and their full-time staff.

　　The collection and payment scope of unemployment insurance premiums: State-owned enterprises, collectively owned enterprises in cities and towns, enterprises with foreign investment, privately owned enterprise in cities and towns and other enterprises in cities and towns as well as their staff and workers, institutions as well as their staff and workers.

　　The people's governments of provinces, autonomous regions and municipalities directly under the Central Government, according to the actual local situations, may provide for the incorporation of individual industrial and commercial businesses in cities and towns into the collection and payment scope of basic pensions and basic medical insurance, and may provide for the incorporation of social organizations and their full-time staff, private non-enterprise units and their staffs and workers, as well as individual industrial and commercial businesses in cities and towns with employees and their employees into the collection and payment scope of unemployment insurance.

　　The base and rate of social insurance premiums shall be set fixed in accordance with relevant laws and administrative regulations as well as provisions of the State Council.

　　Article 4 Units and individuals paying premiums shall promptly pay social insurance premiums in full amount.

　　Social insurance premiums collected and paid shall be incorporated into social insurance funds and only used for their special purposes. No unit and individual may misappropriate these premiums.

　　Article 5 The administrative department of labor security under the State Council is responsible for the nationwide administration, supervision and checkup of the collection and payment of social insurance premiums. The administrative departments of labor security of the people's governments at or above the county level are responsible for the administration, supervision and checkup of the collection and payment of social insurance premiums within their respective administrative areas.

　　Article 6 Social insurance premiums shall be collected in

a way that three kinds of social insurance premiums are collected centrally and uniformly. The people's governments of provinces, autonomous regions, and municipalities directly under the central Government shall prescribe the collecting agencies. They may collect by taxation departments, or by social insurance agencies established by the administrative department of labor security according to the provisions of the State Council (hereinafter referred to as social insurance agencies).

　　Chapter II Administration of Collection and Payment

　　Article 7 Units paying premiums must carry out social insurance registration with local social insurance agencies to participate in social insurance.

　　The registration items include: name and domicile of the unit, its business place, type of the unit, its legal representative or person in charge, its bank account number and other items prescribed by the administrative department for labor security of the State Council.

　　Article 8 Units paying premiums which have already participated in social insurance before the enforcement of these Regulation shall, within 6 months of the date of enforcement of these Regulation, carry out social insurance registration with the local social insurance agencies, and the said agencies shall issue them a social insurance registration certificate.

　　Units paying premiums which have not participated in social insurance before the enforcement of these Regulation, within 30 days of the date of enforcement of these Regulations, and units paying premiums which are established after the enforcement of these Regulations, within 30 days of the date of their establishment, shall apply for social insurance registration at the local social insurance agencies on the basis of their business licenses, registration certificates or other such relevant certificates. After verification, the social insurance agencies shall issue them a social insurance registration certificate.

　　Social insurance registration certificate may not be forged or altered.

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

　　Article 9 If the social insurance registration items of a unit paying premiums change or the unit paying premiums is terminated according to law, procedures for change or cancellation of the social insurance registration shall be carried out with the social insurance agency within 30 days of the date of the change or termination.

　　Article 10 Units paying premiums shall, on a monthly basis, report to the social insurance agency the amount of social insurance premiums payable and, after assessment by the social insurance agency, pay their social insurance premiums within the prescribed time period.

　　If a unit paying premiums fails to report the amount of social insurance premiums payable according to provisions, the social insurance agency `shall provisionally set the amount payable at 110 per cent of the premium amount paid in the preceding month. If it did not make a premium payment in the preceding month, the social insurance agency shall provisionally set the amount payable according to the unit's business situations, its number of staff and workers and other such relevant circumstances. After a unit paying premiums has retroactively carried out its reporting procedures and paid the social insurance premiums according to the sum assessed, the social insurance agency shall settle the accounts according to provisions.

　　Article 11 If the people's government of a province, an autonomous region or a municipality directly under the Central Government has determined that the tax authorities shall levy and collect social insurance premiums, the social insurance agency shall promptly provide the tax authorities with the relevant information of the social insurance registration, changes of registration,

cancellation of registration and premium payment reports of the unit paying premiums.

　　Article 12 Units and individuals paying premiums shall pay their social insurance premiums in cash and in full.

　　The social insurance premiums payable by individuals paying premiums shall be withheld from their wages and paid for them by their work units.

　　Social insurance premiums may not be reduced or exempted.

　　Article 13 If a unit paying premium fails to pay its own social insurance premiums or to withhold and pay those of its staff and workers according to provisions, the administrative department of labor security or tax authority shall order it to pay within a prescribed time limit; if it has still not paid at the end of the time limit, in addition to paying the sum owned, it shall pay a late-payment fine of 0.2 per cent per day, counting from the date when the amount became overdue. Late-payment fines shall be consolidated into the social insurance funds.

　　Article 14 Social insurance premiums collected shall be deposited into a dedicated public finance account for social security funds opened by the public finance authorities with a State-owned commercial bank.

　　The social insurance funds established shall respectively be basic old age insurance funds, basic medical insurance funds, and unemployment insurance funds according to the pooling scope for the risk concerned. Separate and independent accounts shall be maintained for each type of social insurance funds.

　　No taxes of fees shall be calculated or levied on social insurance funds.

　　Article 15 If the people's government of a province, an autonomous region or a municipality directly under the Central Government has determined that the tax authorities shall levy and collect social premiums, the tax authori

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/