The Ministry of Labor and Social Security's Reply on Withholding and Paying Retirees' Basic Pensions for Debt Repayment stipulates: "Basic pensions are life-saving money for retirees, and whether retirees can receive pensions in full and on time is directly related to the legitimate rights and interests of retirees and social stability. At the same time, before the basic pension is paid to retirees, it still belongs to the endowment insurance fund, and no unit may seal up, freeze or deduct it. " The Supreme People's Court's Notice on Not Seizing up, Freezing or Deducting Social Insurance Funds in the Trial and Enforcement of Civil Economic Disputes (Fa Fa [2000]19) has also made corresponding provisions. As a legally authorized social insurance fund revenue and expenditure, management and operation organization, social insurance agencies undertake the function of issuing basic pensions to retirees on time and in full, and social insurance agencies cannot directly deduct the basic pensions of retirees to offset the debts decided by the court. "

The Notice of the Supreme People's Court on Not Seizing up, Freezing or Deducting Social Insurance Funds in the Trial and Enforcement of Civil Economic Disputes (Law [2000]19, Feb. 2000 18) stipulates: "In recent years, a few courts have tried and enforced the separation of enterprises affiliated to the former social insurance institutions (now all decoupled) from other enterprises and units. Social insurance institutions shall set up special accounts for the management of funds, which shall be used for special purposes to ensure the basic living needs of retired employees and unemployed persons in enterprises, which belong to special funds and shall not be used for other purposes. Therefore, local people's courts may not seal up, freeze or deduct social insurance funds when trying and executing civil and economic disputes; Social insurance funds shall not be used to repay the debts of social insurance institutions and their former subordinate enterprises.