The state organs, people's organizations, political parties and their employees under the labor contract system who employ employees under the labor contract system participate in unemployment insurance, fulfill the obligation to pay unemployment insurance and enjoy unemployment insurance benefits, which shall be implemented with reference to these measures. Article 4 Employees shall participate in unemployment insurance, fulfill the obligation to pay unemployment insurance premiums, and enjoy unemployment insurance benefits without household registration restrictions. Article 5 People's governments at or above the county level shall strengthen their leadership over unemployment insurance and employment promotion, make overall plans, increase financial input, ensure unemployment insurance and promote the healthy development of employment. Article 6 The administrative department of labor security of the people's governments at or above the county (city) level shall be in charge of the unemployment insurance within their respective administrative areas.
The administrative department of labor and social security and the institutions that handle unemployment insurance established in accordance with the provisions of the provincial government specifically undertake unemployment insurance business.
Finance, taxation, industry and commerce, auditing, civil affairs, statistics and other relevant departments at all levels shall, according to their respective responsibilities, cooperate with the administrative department of labor security to do a good job in unemployment insurance. Chapter II Unemployment Insurance Fund Article 7 The unemployment insurance fund consists of the following items:
(a) the unemployment insurance premium paid by the employer and its employees;
(2) Interest of the unemployment insurance fund;
(3) financial subsidies;
(4) Adding unemployment insurance premium according to law;
(five) other funds that should be included in the unemployment insurance fund according to law. Article 8 Unemployment insurance funds shall be co-ordinated by the whole city in cities divided into districts, and by counties (cities) in other counties (cities).
Conditional area approved by the provincial people's government, can implement the city (state) level planning. Article 9 The employing unit shall pay unemployment insurance premium at 2% of the total wages of the unit in the previous year; Individual employees pay unemployment insurance premium at 1% of their salary in the previous year. Farmer contract workers recruited by employers do not pay unemployment insurance premiums.
Employers and employees without fixed wages shall calculate the unemployment insurance premiums payable by units and individuals based on the average salary of enterprise employees in the unemployment insurance co-ordination area last year.
State organs, people's organizations and political parties shall calculate the unemployment insurance premiums payable by units and individuals respectively according to the number of employees under the labor contract system and their wages.
Without approval, the unemployment insurance co-ordination area shall not adjust the unemployment insurance rate without authorization. Tenth establish a provincial unemployment insurance swap system. The adjustment fund is specially used for the adjustment subsidy when the unemployment insurance fund in the unemployment insurance co-ordination area is insufficient.
The unemployment insurance adjustment fund is based on the unemployment insurance premium collected in the overall planning area, and is extracted from the overall planning area month by month according to the ratio of 10%- 15% and deposited in the financial special account of the provincial unemployment insurance fund. The annual extraction ratio is determined by the Provincial Labor and Social Security Department, the Department of Finance and the Provincial Social Insurance Company. Eleventh unemployment insurance co-ordination areas when the unemployment insurance premium collected in the current year is insufficient, it should first use the balance of the past years, and if it is still insufficient, the provincial unemployment insurance adjustment fund can give appropriate subsidies. After the adjustment of unemployment insurance subsidies in the province, there is still a payment gap, and the special financial subsidies are coordinated by the overall planning areas. Article 12 Unemployment insurance premiums paid by employers and employees who should fulfill their tax obligations according to law shall be charged before tax.
The unemployment insurance premium that individual employees should pay shall be withheld and remitted by the employer from their wages on a monthly basis, and no unit or individual may illegally interfere or refuse. Unemployment insurance premiums shall not be reduced or exempted. Article 13 The unemployment insurance fund can be used not only for the expenditure items stipulated in the Regulations on Unemployment Insurance, but also for the one-time living allowance for maternity grants and farmers who have not renewed their labor contracts or terminated their labor contracts in advance during the period of receiving unemployment insurance benefits.
Unemployment insurance co-ordination areas shall not increase or decrease unemployment insurance payment items without authorization. Article 14 The unemployment insurance fund shall be used for vocational skills training and job introduction service subsidies for the unemployed, and shall be specially used for public employment service institutions to carry out vocational skills training and job introduction service activities for the unemployed.
The subsidy funds for the labor and social security departments in the unemployment insurance co-ordination areas to carry out vocational skills training and employment introduction services for the unemployed shall be extracted from the unemployment insurance fund according to 15% of the total amount of unemployment insurance premiums actually collected in the co-ordination areas this year, and shall be charged after the adjustment of unemployment insurance in the whole province. The provincial labor and social security department provides vocational skills training and job introduction services for the unemployed, and draws the provincial unemployment insurance adjustment fund according to 10%- 15% of the total amount of the provincial unemployment insurance adjustment fund.