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

ties shall promptly provide the social insurance agencies with information of the premium payments of units and individuals paying premiums. The social insurance agencies shall consolidate the relevant matters and submit them to the administrative departments of labor security.

　　Article 16 Social insurance agencies shall establish premium payment records. Of such records, those that pertain to basic old age insurance and basic medical insurance shall contain a record of the personal accounts, according to provisions. Social insurance agencies shall be responsible for maintaining premium payment records and ensuring their completeness and security. Social insurance agencies shall issue statements to individuals paying premiums concerning their basic old age insurance and basic medical insurance personal accounts at least once a year.

　　Units and individuals paying premiums are entitled to access their premium payment records according to provisions.

　　Chapter III Supervision and Examination

　　Article 17 Unit paying premiums shall announce to their staff and workers on a annual basis details of the units' social insurance premium payments for the whole year, and accept the supervision of their staff and workers.

　　Social insurance agencies shall periodically inform the public on details of the levy and collection of social insurance premiums, and accept the supervision of the society.

　　Article 18 According to the provisions of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government on collecting agencies of social insurance premiums, when an administrative department of labor security or a tax authority conducts an examination of the premium payments of a unit according to law, the unit being examined shall provide such information relevant to the payment of social insurance premiums as employment details, payrolls and financial statements, etc., and truthfully report the situation. The unit examined may not refuse the examination or make false or deceptive reports. The administrative department of labor

security or the tax authority may make a written record of, audio tape, videotape, photograph or photocopy materials; however, they shall maintain the confidentiality of the unit paying premiums.

　　When conducting the duties indicated in the preceding paragraph, the personnel of the administrative department of labor security or the tax authority shall produce their proof of carrying out official business.

　　Article 19 When an administrative departments of labor security or a tax authority investigates cases of the illegal acts related to the collection and payment of social insurance premiums, the relevant departments and units shall provide support and cooperation.

　　Article 20 Subject to authorization by the administrative departments of labor security, social insurance agencies may conduct examination and investigation related to the collection and payment of social insurance premiums.

　　Article 21 Any organization or individual has the right to report illegal acts related to the collection and payment of social insurance premiums. The administrative department of labor security or the tax authority shall promptly investigate the report, handle it according to provisions, and maintain the confidentiality of the person making the report.

　　Article 22 Payments into and out of the social insurance fund shall be subject to separate administration and shall be supervised by the public finance departments according to law.

　　The auditing departments shall supervise the payments into and out of the social insurance fund according to law.

　　Chapter IV Penalty Provisions

　　Article 23 If a unit paying premiums fails to carry out social insurance registration, change its registration or cancel its registration according to provisions, or fails to report the amount of social insurance premiums payable according to provisions, the administrative department of labor security shall order it to correct situation within a prescribed time limit; in serious cases, a fine of not less than 1,000 yuan and not more than 5,000 yuan may be imposed on the person in charge who are directly responsible and other directly responsible persons; in particularly serious cases, a fine of not less than 5,000 yuan and not more than 10,000 yuan may be imposed on the person in charge who are directly responsible and other directly responsible persons.

　　Article 24 If a unit paying premiums violates relevant financial, accounting or statistics laws or administrative regulations or relevant State regulations, or forges, alters or intentionally destroy relevant account books or documents, or fails to keep accounts, thereby making it impossible to determine the base number for the collection and payment of social insurance premiums, it shall not only be subjected to administrative penalties, disciplinary punishment and/or criminal prosecution in accordance with the provisions of the relevant laws and administrative regulations, but it shall also make payment in accordance with Article 10 of these Regulations. If it delays payment, the administrative department of labor security or the tax authority shall decide to impose a late-payment fine in accordance with Article 13 of these Regulations and impose a fine of not less than 5,000 yuan and not more than 20,000 yuan on the person in charge who are directly responsible and other directly responsible persons.

　　Article 25 Units or individuals paying premiums dissatisfied with the penal decisions of the administrative departments of labor security or tax authorities may apply for reconsideration of the cases according to law. If the units or individuals are dissatisfied with the decisions made upon reconsideration, thy may file suits according to law.

　　Article 26 If a unit paying premiums refuses to pay its social insurance premiums or late-payment fines after the time limit for payment thereof has expired, the administrative dep

artment of labor security or the tax authority shall apply to the people's court to enforce payment according to law.

　　Article 27 If personnel of an administrative department of labor security, social insurance agency or tax authority abuse their powers, practise favoritism or graft, or neglect their duties, resulting in the loss of social insurance premiums, the administrative department of labor security or the tax authority shall pursue the recovery of the lost social insurance premiums; if a comical offence is constituted, criminal liability shall be pursued according to law; if no criminal offence is constituted, administrative punishment shall be imposed according to law.

　　Article 28 If any unit or individual misappropriates social insurance funds, the recovery of the misappropriated funds shall be pursued, and any illegal income shall be confiscated and consolidated with the social insurance funds; if a comical offence is constituted, criminal liability shall be pursued according to law; if no criminal offence is constituted, the persons in charge directly responsible and other directly responsible persons shall be subjected to administrative punishment according to law.

　　Chapter V Supplementary Provisions

　　Article 29 The peoples' governments of provinces, autonomous regions and municipalities directly under the Central Government, according to the actual local conditions, may determine that these regulations shall apply to the collection and payment of work-related injury insurance and maternity insurance premiums within their respective administrative areas.

　　Article 30 The tax authorities and social insurance agencies may not make any appropriations from the social insurance funds to cover expenses incurred in their levy and collection of social insurance premiums. Funding for the necessary expenses shall be included in the budget and appropriated form public finance.

　　Article 31 These Regulation shall take effect as of the date of promulgation

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