Due to the actual situation of different provinces and cities, the expenditure scope of unemployment insurance fund is also different. At the same time, in order to give full play to the role of the unemployment insurance fund, the provincial and municipal governments are constantly expanding the expenditure scope of the unemployment insurance fund.
Unemployment insurance fund expenditure refers to the total amount of funds spent during the reporting period to ensure the basic livelihood of unemployed and laid-off workers and promote their reemployment. Including unemployment benefits, medical expenses, death and funeral subsidies, pension and relief funds, retraining fees, management fees of unemployment insurance agencies, subsidies for lower expenditures, higher expenditures, transfer expenditures and other expenditures.
According to the final use of the fund, the expenditure of unemployment insurance fund in China includes basic living security expenditure, re-employment promotion expenditure, fund recurrent expenditure and other expenditures. According to relevant regulations, each item includes several expenditure items.
Basic living security expenditure
The basic living security expenditure is directly used to guarantee the basic life of the unemployed and other relevant personnel, including unemployment insurance expenditure, medical subsidy expenditure, funeral pension subsidy expenditure, basic living security expenditure of laid-off workers from state-owned enterprises and one-time living subsidy expenditure of farmers' contract workers.
(2) Expenditure for promoting reemployment
The expenditure for promoting reemployment is to help the unemployed realize reemployment as soon as possible, and it is charged from the unemployment insurance fund according to regulations, including vocational training subsidies and vocational introduction subsidies for the unemployed to carry out vocational skills training and provide vocational introduction services. These two subsidies can be paid to relevant institutions according to the workload and actual effect of vocational training and job introduction provided by vocational training institutions and job introduction institutions, or directly paid to unemployed people who participate in training or receive job introduction services.
(3) recurrent expenditure of the fund
During the operation of the unemployment insurance fund, the higher and lower unemployment insurance agencies and the unemployment insurance agencies in different regions, as a whole, should have frequent capital exchanges, forming some special fund expenditure items, such as the above-mentioned higher-level expenditure, subsidy lower-level expenditure and transfer expenditure. The recurrent expenditure of the fund is the operation of the unemployment insurance fund between the unemployment insurance agencies, which will not cause the actual reduction of the total fund and will not affect the final balance of the fund.
(4) Other expenses
Other expenditure items of the unemployment insurance fund refer to other expenditures related to unemployment insurance stipulated or approved by the State Council in addition to the above expenditure items.