Interim Regulations on Collection of Social Insurance Premiums
Article 1 These regulations are formulated in accordance with the Peoples Republic of China Social Insurance Law and other relevant laws and regulations in order to regulate the collection of social insurance premiums, improve the fairness and justice of social insurance collection, ensure the sound operation of social insurance, and protect the legitimate rights and interests of participants in social insurance.
Article 2 The collection of social insurance premiums shall be in accordance with the relevant regulations of the State and shall abide by the principles of voluntariness, fairness, justice, openness and public security.
Article 3 The collection of social insurance premiums shall be approved by the competent department of human resources and social insurance of the peoples government of the province, autonomous region or municipality directly under the Central Government in accordance with the division of responsibilities and conditions for reform.
Article 4 The method for collecting the social insurance premiums shall be established by the State Social Insurance Regulatory Bureau, and it shall include the following: (1) Computerization of the collection of social insurance premiums; (2) Automated and manual calculation of contributions; (3) The use of bank accounts, online payment systems and other technical methods.
Article 5 Social security premiums shall be collected based on the amount of labor remuneration stipulated in the labor contract or labor agreement, or on the actual labor remuneration when there is no such agreement.
Article 6 Employers and individual workers shall be responsible for paying the relevant social insurance premiums in accordance with the regulations governing the type and amount of social insurance premiums.
Article 7 The competent department of human resources and social insurance of the peoples government of the province, autonomous region or municipality directly under the Central Government shall confirm the social insurance premium rate and the proportion of employer and employee payment with the Social Insurance Regulatory Bureau and other relevant departments in accordance with the current social insurance premium rate and employer-employee payment ratio set by the State.
Article 8 The Social Insurance Regulatory Bureau is responsible for supervising and inspecting the collection of social insurance premiums. Relevant departments shall, in accordance with relevant regulations of the State, execute checks, supervision and inspection in the form of social insurance spot checks and joint law enforcement.
Article 9 National, provincial, autonomous region and municipal peoples governments shall, in accordance with the relevant regulations of the State, formulate and implement relevant policies to promote the collection of social insurance premiums.
Article 10 Employers and employees shall complete the formalities for social insurance premiums in a timely and accurate manner in accordance with the procedures for the collection of social insurance premiums which are regulated by the Social Insurance Regulatory Bureau.
Article 11 The competent department of human resources and social insurance of the peoples government of the province, autonomous region or municipality directly under the Central Government shall, within the stipulated time limit and in accordance with the procedures for collection of social insurance premiums, collect and transfer the social insurance premiums and guarantee that the funds are delivered to the social insurance beneficiary.
Article 12 Those who fail to pay the social insurance premiums shall be punished in accordance with the regulations of the Social Insurance Regulatory Bureau.
Article 13 Any dispute arising from the collection of social insurance premiums shall be governed by the Social Insurance Regulatory Bureau in accordance with the relevant laws and regulations.
Article 14 The interpretation of these Interim Regulations shall be the responsibility of the Social Insurance Regulatory Bureau.
Article 15 These Regulations shall come into force on the date of promulgation.
