Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Labor Law of People's Republic of China (PRC) and relevant laws and regulations of the state, and in light of the actual situation in Guangzhou, with a view to ensuring the basic livelihood and reasonable mobility of laborers, promoting the development of the socialist market economy and maintaining social stability. Article 2 The social insurance system enables workers to get help and compensation in case of old age, illness, work injury, unemployment, maternity, etc.

Social insurance should gradually implement socialized management. Article 3 Within the administrative area of Guangzhou, the following units (hereinafter referred to as employing units) and laborers except the central, provincial and Guangzhou troops must participate in social insurance in accordance with the provisions of these Regulations:

(a) all enterprises, individual economic organizations and workers who form labor relations with them;

(2) State organs, institutions, social organizations and laborers who have established labor contract relations with them;

Overseas employees who are willing to participate in social insurance in this city shall agree in the labor contract.

Where laws and regulations provide otherwise, such provisions shall prevail. Article 4 Social insurance shall be based on the principle of combining social pooling with individual accounts, and the social insurance fund shall be shared by the state, the employing unit and the workers, and shall be managed in a unified way. Chapter II Responsibilities of Institutions Article 5 These Regulations shall be implemented by the labor administrative department of Guangzhou Municipality.

Personnel, civil affairs, health, industry and commerce, finance, planning and other departments and trade unions shall do their own work and assist in the implementation of these regulations. Article 6 Responsibilities of the labor administrative department:

(a) to implement the laws and regulations of the state on social insurance and formulate specific implementation measures;

(2) Formulating social insurance development plans, formulating the proportion of social insurance fund collection, the proportion of management fees drawn by social insurance fund agencies and the proportion of social insurance fund accumulation, and adjusting the proportion of basic old-age insurance every year;

(3) Supervise employers and workers to pay social insurance funds;

(four) to guide and supervise the work of social insurance fund agencies and the preservation and appreciation of social insurance funds;

(five) do a good job in the management of unemployed people in this city.

The labor administrative department of the district or county-level city is responsible for the social insurance work in this area. Seventh social insurance fund agencies are non-profit organizations, and their duties are:

(1) Handling the collection, storage and payment of various social insurance funds in accordance with the provisions of relevant laws and regulations;

(two) responsible for the preservation and appreciation of social insurance funds;

(three) responsible for the management and service of social insurance for retirees and work-related disabled persons;

(4) Handling other related businesses. Chapter III Fund Raising and Management Article 8 Pension and medical insurance funds shall be jointly raised by the state, employers and laborers. Work injury, unemployment and maternity insurance funds are jointly raised by the state and employers, and individual workers do not pay. Article 9 Within 30 days from the date of implementation of these Regulations, all employers and workers shall go through the social insurance formalities at the social insurance fund handling institution; The newly established employing unit shall, within 30 days from the date of obtaining the Business License of Enterprise as a Legal Person or approving the establishment, go through the social insurance formalities at the social insurance fund handling institution. When the total wages and personnel change, they should report to the social insurance fund agency in the current month. Article 10 Raising of social insurance funds:

(1) Endowment insurance fund: a certain proportion of the sum of the total wages paid by the employer and the living expenses of retirees (adjusted to a certain proportion of the total wages paid at a certain time); A certain proportion of wages paid by workers; Respectively included in the social pooling fund and individual account management;

(2) Work-related injury insurance fund: according to the danger degree of different industries and the frequency of work-related injuries (including occupational poisoning), it is drawn according to a certain proportion of the total wages of the employer;

(3) Unemployment insurance fund: paid according to a certain proportion of the average monthly salary of each person;

(four) the proportion of medical and maternity insurance funds shall be formulated separately.

Employers and workers who do not implement the management of total wages shall take the average monthly salary of each person in society as the collection base of social insurance funds.

The collection ratio of various social insurance funds shall be determined by the Municipal People's Government in accordance with the principle that the level of social insurance is compatible with the level of social and economic development and social affordability. Eleventh payment of social insurance funds shall be paid by the enterprise in the management expenses; State organs, institutions and social organizations spend money from administrative or business expenses; Laborers are deducted from their personal wage income.

The municipal and county-level municipal people's governments shall allocate the value-added part of state-owned assets to the social insurance fund for value-added, and the value-added income shall be included in the social insurance fund. Twelfth social insurance fund collection and management, the employer and its employees within the urban area, by the municipal social insurance fund agencies responsible for; County-level city employers and their employees are responsible for the county-level city social insurance fund agencies; The social insurance funds of individual economic organizations and their employees shall be collected by the administrative department for industry and commerce of the district or county where they are located. Thirteenth social insurance funds shall be withheld by the social insurance fund agency on behalf of the employer's bank on a monthly basis and transferred to the special account of the social insurance fund agency. No unit may intercept or transfer the social insurance fund by way of return collection.