Interim Regulation on the Collection and Payment of Social Insurance Premiums (2019 Revision)

Interim Regulation on the Collection and Payment of Social Insurance Premiums （2019 Revision） Interim Regulation on the Collection and Payment of Social Insurance Premiums (Issued by the Order No. 259 of the State Council of the People' s Republic of China on January 22,1999; amended in accordance with the Decision of the State Council to Amend Certain Administrative Regulations on March 24, 2019.) Chapter I General Provisions Article 1 This Regulation is formulated for the purpose of strengthening and regulating the collection and payment of social insurance premiums and ensuring the payment of social insurance allowances. Article 2 This Regulation shall be applicable to the collection and payment of basic pensions, basic medical insurance premiums and unemployment insurance premiums (hereinafter collectively referred to “social insurance premiums”). The “premium paying entities or individuals” as mentioned in this Regulation refers to the entities or individuals who shall pay social insurance premiums according to the relevant laws, administrative regulations and the provisions of the State Council. Article 3 The collection and payment scope of basic pensions shall cover the State-owned enterprises, collectively owned enterprises in cities and towns, foreign-invested enterprises, privately owned enterprises in cities and towns, and other enterprises in cities and towns and their employees, as well as the public institutions managed as enterprises and their employees. The collection and payment scope of basic medical insurance premiums shall cover the State-owned enterprises, collectively owned enterprises in cities and towns, foreign-invested enterprises, privately owned enterprises in cities and towns and other enterprises in cities and towns and their employees, State organs and their functionaries, public institutions and their employees, private non-enterprise entities and their employees, as well as social organizations and their full-time staff members. The collection and payment scope of unemployment insurance premiums shall cover the State-owned enterprises, collectively owned enterprises in cities and towns, foreign-invested enterprises, privately owned enterprise in cities and towns and other enterprises in cities and towns and their employees, as well as public institutions and their employees. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to their respective actual situations, prescribe the incorporation of individual industrial and commercial households in cities and towns into the collection and payment scope of basic pensions and basic medical insurance, and may prescribe the incorporation of social organizations and their full-time staff members, private non-enterprise entities and their employees, as well as individual industrial and commercial households in cities and towns with employees and their employees into the collection and payment scope of unemployment insurance. The bases and rates of social insurance premiums shall be set in accordance with the relevant laws and administrative regulations as well as the provisions of the State Council. Article 4 Premium paying entities or individuals shall pay social insurance premiums on time and in full amount. The social insurance premiums as collected and paid shall be incorporated into social insurance funds and only used for their special purposes. No entity or individual may misappropriate these premiums. Article 5 The administrative department of labor and social security under the State Council shall be responsible for the nationwide administration, supervision and inspection of the collection and payment of social insurance premiums. The administrative departments of labor and social security of the people's governments at or above the county level shall be responsible for the administration, supervision and inspection of the collection and payment of social insurance premiums within their respective administrative areas. Article 6 The three kinds of social insurance premiums shall be subject to the centralized and uniform collection. The collecting agencies of social insurance premiums shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and may be the taxation authorities or the social insurance agencies established by the administrative department of labor and social 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 Any premium paying entity shall carry out social insurance registration at the local social insurance agency and participate in social insurance. The registration items shall include the name and domicile of the entity, its business place, type of the entity, its legal representative or person-in-charge, its account at the account-opening bank and other items prescribed by the administrative department for labor and social security under the State Council. Article 8......