>>>welcome 河南大学, You have logged in.
Logout History Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Interim Regulation on the Collection and Payment of Social Insurance Premiums (2019 Amendment PKULAW Version) [Effective]
社会保险费征缴暂行条例(2019修正) [现行有效]
【法宝引证码】

Interim Regulation on the Collection and Payment of Social Insurance Premiums 

社会保险费征缴暂行条例

(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.) (1999年1月22日中华人民共和国国务院令第第259号发布 根据2019年3月24日《国务院关于修改部分行政法规的决定》修正)

Chapter I General Provisions 

第一章 总则

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.   第一条 为了加强和规范社会保险费征缴工作,保障社会保险金的发放,制定本条例。
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”).   第二条 基本养老保险费、基本医疗保险费、失业保险费(以下统称社会保险费)的征收、缴纳,适用本条例。
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. 本条例所称缴费单位、缴费个人,是指依照有关法律、行政法规和国务院的规定,应当缴纳社会保险费的单位和个人。
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.   第三条 基本养老保险费的征缴范围:国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工,实行企业化管理的事业单位及其职工。
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. 基本医疗保险费的征缴范围:国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工,国家机关及其工作人员,事业单位及其职工,民办非企业单位及其职工,社会团体及其专职人员。
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. 失业保险费的征缴范围:国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工,事业单位及其职工。
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. 省、自治区、直辖市人民政府根据当地实际情况,可以规定将城镇个体工商户纳入基本养老保险、基本医疗保险的范围,并可以规定将社会团体及其专职人员、民办非企业单位及其职工以及有雇工的城镇个体工商户及其雇工纳入失业保险的范围。
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. 社会保险费的费基、费率依照有关法律、行政法规和国务院的规定执行。
Article 4 Premium paying entities or individuals shall pay social insurance premiums on time and in full amount.   第四条 缴费单位、缴费个人应当按时足额缴纳社会保险费。
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. 征缴的社会保险费纳入社会保险基金,专款专用,任何单位和个人不得挪用。
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.   第五条 国务院劳动保障行政部门负责全国的社会保险费征缴管理和监督检查工作。县级以上地方各级人民政府劳动保障行政部门负责本行政区域内的社会保险费征缴管理和监督检查工作。
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).   第六条 社会保险费实行三项社会保险费集中、统一征收。社会保险费的征收机构由省、自治区、直辖市人民政府规定,可以由税务机关征收,也可以由劳动保障行政部门按照国务院规定设立的社会保险经办机构(以下简称社会保险经办机构)征收。
Chapter II Administration of Collection and Payment 

第二章 征缴管理

Article 7 Any premium paying entity shall carry out social insurance registration at the local social insurance agency and participate in social insurance.   第七条 缴费单位必须向当地社会保险经办机构办理社会保险登记,参加社会保险。
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. 登记事项包括:单位名称、住所、经营地点、单位类型、法定代表人或者负责人、开户银行帐号以及国务院劳动保障行政部门规定的其他事项。
Article 8 An enterprise shall, when making registration, undergo the formalities for social insurance registration at the same time.   第八条 企业在办理登记注册时,同步办理社会保险登记。
A premium paying entity other than those as prescribed in the preceding paragraph shall, within 30 days after its formation, apply for social insurance registration to the local social insurance agency. 前款规定以外的缴费单位应当自成立之日起30日内,向当地社会保险经办机构申请办理社会保险登记。
Article 9 If any of the social insurance registration items of a premium paying entity changes or a premium paying entity is terminated according to law, the formalities for change or cancellation of the social insurance registration shall be carried out at the social insurance agency within 30 days as of the date of change or termination. 聊五分钱的天吗  第九条 缴费单位的社会保险登记事项发生变更或者缴费单位依法终止的,应当自变更或者终止之日起30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手续。
Article 10 Any premium paying entity shall, on a monthly basis, report to the social insurance agency the amount of social insurance premiums payable and pay its social insurance premiums within the prescribed time limit upon assessment of the social insurance agency.   第十条 缴费单位必须按月向社会保险经办机构申报应缴纳的社会保险费数额,经社会保险经办机构核定后,在规定的期限内缴纳社会保险费。
If a premium paying entity fails to report the amount of social insurance premiums payable according to the 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 entity's business situation, its number of employees and other such relevant conditions. After a premium paying entity has retroactively carried out its declaration procedures and paid the social insurance premiums according to the sum as assessed, the social insurance agency shall settle the accounts according to the provisions. 缴费单位不按规定申报应缴纳的社会保险费数额的,由社会保险经办机构暂按该单位上月缴费数额的110%确定应缴数额;没有上月缴费数额的,由社会保险经办机构暂按该单位的经营状况、职工人数等有关情况确定应缴数额。缴费单位补办申报手续并按核定数额缴纳社会保险费后,由社会保险经办机构按照规定结算。
Article 11 If the people's government of a province, autonomous region, or municipality directly under the Central Government has determined that the social insurance premiums shall be collected by the tax authorities, the social insurance agency shall promptly provide the tax authority with the relevant information about the social insurance registration, change of registration, cancellation of registration and premium payment declarations of the premium paying entities.   第十一条 省、自治区、直辖市人民政府规定由税务机关征收社会保险费的,社会保险经办机构应当及时向税务机关提供缴费单位社会保险登记、变更登记、注销登记以及缴费申报的情况。
Article 12 Premium paying entities or individuals shall pay their social insurance premiums in cash and in full amount.   第十二条 缴费单位和缴费个人应当以货币形式全额缴纳社会保险费。
The social insurance premiums payable by the premium paying individuals shall be withheld from their wages and paid for them by their work entities. 缴费个人应当缴纳的社会保险费,由所在单位从其本人工资中代扣代缴。
No social insurance premium may be reduced or exempted. 社会保险费不得减免。
Article 13 If a premium paying entity fails to pay its own social insurance premiums or to withhold and pay those for its employees according to the provisions, the administrative department of labor and social security or the tax authority shall order it to make payments within the prescribed time limit; if it fails to do so within the time limit, it shall, in addition to paying the sum it owes, pay a late payment fine of 0.2 per cent per day computed from the date when the amount becomes overdue. Late payment fines shall be consolidated into the social insurance funds.   第十三条 缴费单位未按规定缴纳和代扣代缴社会保险费的,由劳动保障行政部门或者税务机关责令限期缴纳;逾期仍不缴纳的,除补缴欠缴数额外,从欠缴之日起,按日加收2‰的滞纳金。滞纳金并入社会保险基金。
Article 14 The social insurance premiums as collected shall be deposited into a special public finance account for social security funds opened by the department of public finance at a State-owned commercial bank.   第十四条 征收的社会保险费存入财政部门在国有商业银行开设的社会保障基金财政专户。
The social insurance funds shall be respectively established as the basic old age insurance fund, basic medical insurance fund, and unemployment insurance fund according to the scope of premium payers for the risk concerned. Separate and independent accounts shall be established for each type of social insurance funds. 社会保险基金按照不同险种的统筹范围,分别建立基本养老保险基金、基本医疗保险基金、失业保险基金。各项社会保险基金分别单独核算。
No tax or fee shall be calculated or levied on social insurance funds. 社会保险基金不计征税、费。
Article 15 If the people's government of a province, autonomous region, or municipality directly under the Central Government has determined that the social insurance premiums shall be levied and collected by the tax authority, the tax authority shall promptly provide the social insurance agencies with the premium payment information of the premium paying entities and individuals. The social insurance agencies shall consolidate the relevant data and report them to the administrative departments of labor and social security.   第十五条 省、自治区、直辖市人民政府规定由税务机关征收社会保险费的,税务机关应当及时向社会保险经办机构提供缴费单位和缴费个人的缴费情况;社会保险经办机构应当将有关情况汇总,报劳动保障行政部门。
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 the provisions. Social insurance agencies shall be responsible for keeping the premium payment records and ensuring their completeness and security. Social insurance agencies shall issue to the premium paying individuals the notices concerning their personal accounts of basic old age insurance and basic medical insurance at least once a year.   第十六条 社会保险经办机构应当建立缴费记录,其中基本养老保险、基本医疗保险并应当按照规定记录个人帐户。社会保险经办机构负责保存缴费记录,并保证其完整、安全。社会保险经办机构应当至少每年向缴费个人发送一次基本养老保险、基本医疗保险个人帐户通知单。
Premium paying entities or individuals shall be entitled to access to their premium payment records according to the provisions. 缴费单位、缴费个人有权按照规定查询缴费记录。
Chapter III Supervision and Examination 

第三章 监督检查

Article 17 Any premium paying entity shall, on an annual basis, announce to its employees the information about its payment of social insurance premiums for the whole year, and be subject to the supervision of its employees.   第十七条 缴费单位应当每年向本单位职工公布本单位全年社会保险费缴纳情况,接受职工监督。
Social insurance agencies shall regularly inform the general public of the data on the levy and collection of social insurance premiums, and be subject to the supervision of the general public. 社会保险经办机构应当定期向社会公告社会保险费征收情况,接受社会监督。
Article 18 According to the provisions of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government on the collecting agencies of social insurance premiums, when an administrative department of labor and social security or a tax authority conducts an examination on the premium payment data of an entity according to law, the entity 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 them, and shall not refuse the examination or make false or deceptive reports. The administrative department of labor and social security or the tax authority may make a written record, audio tape, videotape, photograph or copy of the relevant materials; however, it shall keep the secrets of the premium paying entities to itself.   第十八条 按照省、自治区、直辖市人民政府关于社会保险费征缴机构的规定,劳动保障行政部门或者税务机关依法对单位缴费情况进行检查时,被检查的单位应当提供与缴纳社会保险费有关的用人情况、工资表、财务报表等资料,如实反映情况,不得拒绝检查,不得谎报、瞒报。劳动保障行政部门或者税务机关可以记录、录音、录像、照相和复制有关资料;但是,应当为缴费单位保密。
When exercising the functions mentioned in the preceding Paragraph, the functionaries of the administrative department of labor and social security or the tax authority shall show their official certificates. 劳动保障行政部门、税务机关的工作人员在行使前款所列职权时,应当出示执行公务证件。
Article 19 When an administrative department of labor and social security or a tax authority investigates the illegal acts related to the collection and payment of social insurance premiums, the relevant departments and entities shall offer their support and cooperation.   第十九条 劳动保障行政部门或者税务机关调查社会保险费征缴违法案件时,有关部门、单位应当给予支持、协助。
Article 20 Social insurance agencies may, upon the strength of the authorization of the administrative departments of labor and social security, conduct the examinations and investigations related to the collection and payment of social insurance premiums.   第二十条 社会保险经办机构受劳动保障行政部门的委托,可以进行与社会保险费征缴有关的检查、调查工作。
Article 21 Any organization or individual shall have the right to tip off illegal acts related to the collection and payment of social insurance premiums. The administrative department of labor and social security or the tax authority shall promptly investigate the tip-off, handle it according to the legal provisions, and keep the secret to itself for the person making the tip-off.   第二十一条 任何组织和个人对有关社会保险费征缴的违法行为,有权举报。劳动保障行政部门或者税务机关对举报应当及时调查,按照规定处理,并为举报人保密。
Article 22 The social insurance funds shall be subject to separate management in terms of receipts and expenditures, and be subject to the supervision of the department of public finance.   第二十二条 社会保险基金实行收支两条线管理,由财政部门依法进行监督。
The auditing department shall supervise over the conditions about the revenues and expenditures of the social insurance funds. 审计部门依法对社会保险基金的收支情况进行监督。
Chapter IV Penalty Provisions 

第四章 罚则

Article 23 If a premium paying entity fails to carry out social insurance registration, change its registration or cancel its registration according to the legal provisions, or fails to report the amount of social insurance premiums payable according to the legal provisions, the administrative department of labor and social security shall order it to make correction within the prescribed time limit; where the circumstance is serious, the principals and other persons held to be directly responsible shall be imposed on a fine of 1,000 yuan up to 5,000 yuan; and where the circumstance is extremely serious, the principals and other persons held to be directly responsible shall be imposed on a fine of 5,000 yuan up to 10,000.   第二十三条 缴费单位未按照规定办理社会保险登记、变更登记或者注销登记,或者未按照规定申报应缴纳的社会保险费数额的,由劳动保障行政部门责令限期改正;情节严重的,对直接负责的主管人员和其他直接责任人员可以处1000元以上5000元以下的罚款;情节特别严重的,对直接负责的主管人员和其他直接责任人员可以处5000元以上10000元以下的罚款。
Article 24 If a premium paying entity violates the relevant financial, accounting or statistics laws or administrative regulations or the relevant State regulations, or forges, alters or intentionally destroys the relevant accounts or materials, or fails to establish accounts, and thus makes it impossible to determine the base for the collection and payment of social insurance premiums, it shall not only be subject to administrative punishments, disciplinary sanctions and/or criminal penalties in accordance with the relevant laws and administrative regulations, but also make payment in accordance with Article 9 of this Regulation. If it delays the payment, the administrative department of labor and social security or the tax authority shall decide to impose on it a late payment fine in accordance with Article 12 of this Regulation and impose a fine of 5,000 yuan up to 20,000 yuan on the principals and other persons held to be directly responsible.   第二十四条 缴费单位违反有关财务、会计、统计的法律、行政法规和国家有关规定,伪造、变造、故意毁灭有关帐册、材料,或者不设帐册,致使社会保险费缴费基数无法确定的,除依照有关法律、行政法规的规定给予行政处罚、纪律处分、刑事处罚外,依照本条例第十条的规定征缴;迟延缴纳的,由劳动保障行政部门或者税务机关依照第十三条的规定决定加收滞纳金,并对直接负责的主管人员和其他直接责任人员处5000元以上20000元以下的罚款。
Article 25 If a paying premium entity or individual is not satisfied with the penalty decisions made by the administrative department of labor and social security or the tax authority, it or he may apply for reconsideration. If the entity or individual is still not satisfied with the decision made upon reconsideration, it or he may file a lawsuit according to law.   第二十五条 缴费单位和缴费个人对劳动保障行政部门或者税务机关的处罚决定不服的,可以依法申请复议;对复议决定不服的,可以依法提起诉讼。
Article 26 If a premium paying entity refuses to pay its social insurance premiums or late-payment fines beyond the time limit, the administrative department of labor and social security or the tax authority shall apply to the people's court to enforce the payment according to law.   第二十六条 缴费单位逾期拒不缴纳社会保险费、滞纳金的,由劳动保障行政部门或者税务机关申请人民法院依法强制征缴。
Article 27 If any of the functionaries of an administrative department of labor and social security, social insurance agency or tax authority abuses his powers, seeks for private interests, resorts to cheats, or neglects his duties, and thus causes any loss to the social insurance premiums, the administrative department of labor and social security or the tax authority shall recover the lost social insurance premiums; if any crime is constituted, the aforesaid functionary shall be subject to criminal liabilities; if no crime is constituted, he shall be imposed on the administrative punishments.   第二十七条 劳动保障行政部门、社会保险经办机构或者税务机关的工作人员滥用职权、徇私舞弊、玩忽职守,致使社会保险费流失的,由劳动保障行政部门或者税务机关追回流失的社会保险费;构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。
Article 28 If any entity or individual misappropriates the social insurance funds, the misappropriated social insurance funds shall be recovered; if there are illegal incomes, they shall be confiscated and consolidated into the social insurance funds; if any crime is constituted, the aforesaid entity or individual shall be subject to criminal liabilities; and if no crime is constituted, the principals and other persons held to be directly responsible shall be subject to administrative punishments according to law.   第二十八条 任何单位、个人挪用社会保险基金的,追回被挪用的社会保险基金;有违法所得的,没收违法所得,并入社会保险基金;构成犯罪的,依法追究刑事责任;尚不构成犯罪的,对直接负责的主管人员和其他直接责任人员依法给予行政处分。
Chapter V Supplementary Provisions 

第五章 附则

Article 29 The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may, according to their respective actual situations, determine whether this Regulation shall be applicable to the collection and payment of work-related injury insurance and maternity insurance premiums within their respective administrative areas.   第二十九条 省、自治区、直辖市人民政府根据本地实际情况,可以决定本条例适用于本行政区域内工伤保险费和生育保险费的征收、缴纳。
Article 30 The tax authorities and social insurance agencies shall not take any commission from the social insurance fund for the purpose of covering the expenses incurred in their levy and collection of social insurance premiums. The necessary expenditure shall be listed into the budget and be allotted by the public finance.   第三十条 税务机关、社会保险经办机构征收社会保险费,不得从社会保险基金中提取任何费用,所需经费列入预算,由财政拨付。
Article 31 This Regulation shall enter into force as of the date of promulgation.北大法宝   第三十一条 本条例自发布之日起施行。
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese