The social pooling fund refers to the remainder of the insurance premiums paid by the employer for its employees after deducting personal accounts.

The social pooling fund belongs to all insured persons, is centrally managed by social insurance agencies, and is allocated and used uniformly.

The social pooling insurance fund shall be stored in special funds and shall be used exclusively for special purposes. No unit or individual may misappropriate the funds.

Chinese enterprises generally pay a certain proportion (20%) of their employees' personal wages into social pooling fund accounts.