Interim Regulations on Levying Social Insurance Premiums

Interim Regulations on Levying Social Insurance Premiums

Order of the State Council [1999] No.259

January 22, 1999

The Interim Regulations on Levying Social Insurance Premiums were adopted at the 13th executive meeting of the State Council on January 14, 1999 and are hereby promulgated for implementation from the date of issuance.

Premier Zhu Rongji

Appendix: Interim Regulations on Levying Social Insurance Premiums

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.
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