1. What kinds of social insurance funds are there?
Social insurance funds mainly include five categories, namely: basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. The sources of social insurance funds in China can be roughly divided into four aspects:
(a) the insurance premium paid by the insured according to a certain proportion of his wage income (if the wage income cannot be determined, it shall be calculated according to the average wage of the employees);
(two) the insurance premium paid by the insured unit according to a certain proportion of the total wages of its employees;
(three) the government's financial subsidies to the social insurance fund;
(4) Bank interest or investment returns from social insurance funds and social donations, etc.
2. What are the relevant provisions of the social insurance fund?
Measures for the administration of supervision reports of social insurance funds
Article 1 These Measures are formulated in order to standardize the administration of social insurance fund declaration and strengthen the supervision of social insurance funds.
Article 2 These Measures shall apply to the administrative department of labor security in accepting the supervision and reporting of social insurance funds.
essay
Citizens, legal persons and other social organizations have the right to report and accuse illegal acts in the income and expenditure and management of pension insurance funds, medical insurance funds, unemployment insurance funds, work injury insurance funds and maternity insurance funds.
The administrative department of labor security shall accept the reports and complaints of citizens, legal persons and other social organizations on the acts listed in the preceding paragraph of this article.
Article 4 The administrative department of labor security of the people's government at or above the county level shall be responsible for the supervision of social insurance funds (hereinafter referred to as supervision institutions) to accept and handle reports.
The staff responsible for accepting and handling reported cases must be loyal to their duties, be honest and keep secrets.
Article 5 The supervision and reporting of social insurance funds shall be subject to social supervision. The lawful rights and interests of informants are protected according to law.
No unit or individual may use any excuse to stop, suppress or retaliate against informants.
Article 6
The administrative department of labor and social security shall set up a social insurance fund supervision telephone number, announce the supervision telephone number, fax number, mailing address, postal code and the scope of accepting reports to the public, and provide other convenient conditions for informants.
Article 7 When accepting a face-to-face report, the supervision institution shall designate a special person to receive it, keep records and record it when necessary. The record shall be signed or sealed by the informant, but the informant shall not leave his name or refuse to record it.
When accepting a telephone report, it shall be truthfully recorded and recorded with the consent of the informant.
When receiving reports by telegram, fax, letter or other written forms, a special person shall be appointed to unpack and register. For the signature report with unknown content, the reporter should be invited to interview or obtain supplementary materials by other means in time.
Article 8 For reports involving major issues and urgent matters, the supervision institution shall immediately report to the relevant leaders and take necessary measures according to law within the scope of its duties.
Article 9 For the report that does not fall within the scope of acceptance of these Measures, the supervision institution shall inform the informant to report to the unit with the right to handle it, or timely transfer the report materials to the unit with the right to handle it.
Article 10 If a report meets the scope of acceptance of these Measures, the supervision institution shall settle it within 30 days from the date of acceptance. If the situation is complicated, it may be appropriately extended, but the longest period shall not exceed 60 days.
Article 11 The administrative department of labor security at a lower level shall promptly handle the reported cases assigned by the administrative department of labor security at a higher level, and report the investigation and handling opinions to the assigned units in writing.
Article 12 If the administrative department of labor and social security at a higher level finds that the administrative department of labor and social security at a lower level has made mistakes in handling the reported cases, it shall instruct the administrative department of labor and social security at a lower level to handle them again, and may directly handle them if necessary.
Thirteenth informants asked for a reply to the results of the case I reported, the supervision institution shall be responsible for informing the informants of the results.
Fourteenth supervision institutions shall strictly manage the reporting materials directly handled and the reporting materials assigned by them, register the informants and the reported persons one by one, and register the main contents and handling results of the reported cases.
Fifteenth report materials and records shall be included in the confidentiality management in accordance with the provisions of the state on confidentiality. The reported case shall be put on file.
Article 16
The supervision institution shall summarize and analyze the reported cases every quarter, and report the summary to the superior supervision institution within 15 days after the end of each quarter. If the supervisory organ at a higher level requests a special report, the supervisory organ at a lower level shall report the relevant information in a timely manner as required.
Seventeenth supervision institutions and their staff shall abide by the following confidentiality provisions when accepting and handling reported cases:
(a) shall not arbitrarily extract, copy, detain or destroy the report materials;
(two) it is strictly forbidden to disclose the name, unit and address of the informant;
(three) shall not show the report materials to the investigated unit and the investigated person;
(four) anonymous reporting materials shall not identify handwriting;
(five) to publicize and reward meritorious personnel, except with the consent of the informants, shall not disclose the names and units of informants.
Article 18
Report acceptance, handling personnel and their responsible persons, prevarication, perfunctory, delay the handling of reports or engage in malpractices for personal gain, shall be criticized and educated by the administrative department of labor security; If the circumstances are serious, administrative sanctions shall be given according to law; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.
Article 19 The administrative departments of labor security of provinces, autonomous regions and municipalities directly under the Central Government may formulate detailed rules for implementation according to these Measures.
Article 20 These Measures shall come into force as of the date of promulgation.
In our daily life, social insurance funds are mainly composed of employers' contributions, employees' contributions and government financial subsidies. Strictly speaking, social insurance funds belong to state property. Social insurance premiums are collected by social security institutions or tax authorities on a daily basis.