(1) Unemployment insurance premiums paid by paying units and individuals;
(2) Interest of the unemployment insurance fund;
(3) financial subsidies;
(four) other funds incorporated into the unemployment insurance fund according to law. Article 5 The payer shall pay the unemployment insurance premium at 2% of the total wages of all employees participating in unemployment insurance, and the payer shall pay the unemployment insurance premium at 1% of his total wages. Payment units and individuals that cannot verify the payment base shall verify the payment base according to the local average wage of employees in the same industry in the previous year. The farmer contract workers recruited by the payment unit do not pay unemployment insurance premiums. Article 6 The unemployment insurance premium shall be withheld and remitted by the bank where the payer is located before the 20th of each month on the strength of the collection notice issued by the social insurance agency, and transferred to the income account of the unemployment insurance fund opened by the local social insurance agency in the state-owned commercial bank, and the individual contribution shall be withheld and remitted by the payer at the time of payment. If it cannot be withheld and remitted by the bank or unit, the payer or individual shall pay it to the local social insurance agency before the 20th of each month. Article 7 Unemployment insurance premiums paid by units shall be collected in accordance with the following provisions:
(a) the unemployment insurance premium of the taxpayer's payment unit shall be paid before tax;
(two) the unemployment insurance premium paid by the payer who does not belong to the taxpayer shall be charged in the financial subsidy and business income. Eighth payment units and individuals shall pay unemployment insurance premiums in full and on time, and shall not reduce or refuse to pay unemployment insurance premiums.
If the payer fails to pay the employee's wages for more than 6 months in a row and is unable to pay the unemployment insurance premium, he may apply to the local social insurance agency for holdover of the unemployment insurance premium of the unit and the payer, and may hold over the payment after being audited by the local labor and social security administrative department and reported to the people's government at the same level for approval.
The bankrupt enterprise shall stop paying unemployment insurance premiums from the date when the people's court makes a bankruptcy ruling, and the unemployment insurance premiums owed before this date shall be included in the first settlement procedure. The unemployment insurance premium owed by the merged enterprise before the enterprise merger shall be paid by the merged enterprise. Article 9 The unemployment insurance fund shall be co-ordinated by the cities and counties divided into districts (including county-level cities, hereinafter referred to as counties). Conditional area approved by the provincial people's government, can implement municipal co-ordination. Tenth the establishment of the province's unemployment insurance swap fund, the overall area according to the actual collection of unemployment insurance premiums 10% to pay the unemployment insurance swap fund to the province. Unemployment insurance is paid quarterly, and it is handed over to the social insurance agency affiliated to the provincial labor and social security administrative department within 0/5 days after the end of each quarter.
If the unemployment insurance fund raised in the overall planning area is insufficient in the current year, the balance of the past years should be used first; If it is still insufficient, it may apply to the social insurance agency affiliated to the provincial labor and social security administrative department for adjustment. The social insurance agencies affiliated to the provincial labor and social security administrative department can adjust the total amount of adjustment funds paid over the years in the overall planning area; After the adjustment, there is still a gap, and the gap is subsidized by the social insurance agency affiliated to the provincial labor and social security administrative department and the regional finance according to the ratio of 2: 8. When the adjustment fund raised by the social insurance agency affiliated to the provincial administrative department of labor and social security is insufficient, it shall be subsidized by the provincial finance, and the payment ratio shall be adjusted after approval in accordance with the relevant provisions of the State Council. Eleventh unemployment insurance fund for the following expenses:
(1) unemployment insurance benefits;
(two) a one-time living allowance for farmers' contract workers after unemployment;
(3) Medicaid during the period of receiving unemployment insurance benefits;
(4) Funeral grants for the unemployed who died during the period of receiving unemployment insurance benefits and pensions for their dependent spouses and immediate family members;
(five) the unemployed receive vocational training and job introduction subsidies;
(six) other expenses related to unemployment insurance stipulated or approved by the State Council. Article 12 The unemployment insurance fund shall be fully deposited by the social insurance agency from its income account into the financial account of the unemployment insurance fund opened by the financial department in state-owned commercial banks on a monthly basis, and the management of revenue and expenditure shall be carried out separately, and the financial department shall supervise it according to law.
Unemployment insurance funds deposited in banks and purchased government bonds in accordance with state regulations shall bear interest according to the deposit interest rate of urban and rural residents and debt interest respectively. The interest of the unemployment insurance fund is merged into the unemployment insurance fund.
The unemployment insurance fund is earmarked for special purposes and shall not be used for other purposes, and shall not be used to balance fiscal revenue and expenditure.