Article 2 This system is applicable to social insurance funds such as basic endowment insurance fund for enterprise employees, unemployment insurance fund, basic medical insurance fund for urban employees (hereinafter referred to as basic medical insurance fund) handled by social insurance agencies in People's Republic of China (PRC) and China.
Article 3 The social insurance fund mentioned in this system (hereinafter referred to as "the fund") refers to the special funds paid by the payer and the payer according to a certain proportion of the payment base and raised by other legal means according to national laws and regulations.
Article 4 The tasks of fund financial management are: conscientiously implementing relevant national laws, regulations, principles and policies, and raising and using funds according to law; Establish and improve the financial management system, strive to do a good job in the planning, control, accounting, analysis and assessment of the fund, and truthfully reflect the income and expenditure of the fund; Strictly abide by financial discipline, strengthen supervision and inspection, and ensure the safety of funds.
Article 5 In order to ensure the timely and full collection of funds, tax authorities and agencies have the right to require payment units to truthfully provide original information and data related to social insurance, such as employment situation, salary distribution and financial statements.
Article 6 Funds shall be incorporated into a separate financial special account of social security funds (hereinafter referred to as "financial special account"), which shall be managed by two lines of revenue and expenditure, and the funds shall be used for special purposes. No region, department, unit or individual may occupy, misappropriate or balance the financial budget.
Article 7 Funds shall be managed in a unified manner according to the requirements of the state, and accounts shall be established separately according to the types of insurance, with special funds for special purposes and self-balance, and shall not be misappropriated or transferred. Article 8 The fund budget refers to the annual fund financial revenue and expenditure plan prepared by the agency according to the implementation plan and tasks of the social insurance system and approved according to the prescribed procedures.
Article 9 Preparation of the fund budget. Before the end of the year, the agency shall, in accordance with the form, time and preparation requirements stipulated by the financial department, prepare the draft fund budget for the next year according to the budget implementation of this year and the fund revenue and expenditure forecast for the next year.
Article 10 Examination and approval of the fund budget. The draft annual fund budget prepared by the agency shall be reviewed and summarized by the labor and social security department and reported to the financial department for review. After approval by the government at the same level, the financial department shall promptly reply to the labor and social security department for implementation, and report to the finance and labor and social security department at the next higher level for the record.
Article 11 the implementation of the fund budget. Agencies should strictly implement the approved budget, carefully analyze the income and expenditure of the fund, and regularly report the budget implementation to the finance and labor and social security departments at the same level.
Article 12 Adjustment of fund budget. When it is necessary to adjust the budget under special circumstances, the agency shall prepare a budget adjustment plan, which shall be submitted to the financial department for approval by the labor and social security department. After being approved by the government at the same level, the financial department shall promptly reply to the labor and social security department for implementation, and report to the superior financial and labor and social security department for the record. Thirteenth funds should be raised in full and on time in accordance with state regulations. No region, department, unit or individual may intercept or reduce it.
Article 14 Fund income includes: social insurance premium income, interest income, financial subsidy income, transfer income, higher-level subsidy income, lower-level premium income and other income.
Social insurance premium income refers to the basic old-age insurance premium, unemployment insurance premium, basic medical insurance premium and other income paid by payment units and individuals according to a certain proportion of the payment base.
Interest income refers to the interest income obtained by purchasing government bonds with social insurance funds or depositing them in banks.
The financial subsidy income refers to the subsidy income given to the fund by the finance at the same level.
Transfer income refers to the fund income transferred by the insurance object across regions.
Superior subsidy income refers to the subsidy income received by the lower authorities from the higher authorities.
Lower-level income refers to the capital income obtained by higher-level institutions from lower-level institutions.
Other income refers to late fees and other income approved by the financial department.
The above-mentioned fund income items form the basic old-age insurance fund, unemployment insurance fund and basic medical insurance fund respectively according to the regulations.
Fifteenth basic medical insurance fund income according to the provisions were included in the basic medical insurance fund and medical insurance personal account fund.
The income of the basic medical insurance co-ordination fund includes premium income of basic medical insurance, interest income of the co-ordination account fund, financial subsidy income, higher-level subsidy income, lower-level income and other income paid by the payer that should be included in the co-ordination account according to regulations.
The income of medical insurance personal account fund includes the income of basic medical insurance premium paid by the payer, the income of basic medical insurance premium paid by the payer, the interest income of personal account and the transfer income.
Article 16 In areas where social insurance premiums are collected by agencies, agencies can set up social insurance fund income households (hereinafter referred to as "income households") in state-owned commercial banks recognized by finance and labor security departments at the same level according to the needs of work.
The main purposes of income households are: temporarily storing the social insurance premium income collected by the agency; Temporarily store the fund income allocated by lower institutions or higher institutions; Temporarily store the interest income and other income of the account. Income households shall not have any other payment business except transferring money to the special financial account. Income households have no balance at the end of the month.
There are no income households in the areas where the tax authorities collect social insurance premiums.
Seventeenth tax authorities or institutions to regularly or quota will collect funds deposited in the financial accounts. The specific time or quota shall be determined by the provinces, autonomous regions and municipalities directly under the central government. When making a deposit, the bank shall fill in the receipt or transfer voucher (in duplicate) issued by the bank, and fill in the income items and specific amount. All relevant departments or institutions shall keep accounts with this voucher. If it is not implemented according to the regulations, the financial department will entrust all bank accounts to transfer all fund income to the financial special account at the end of the month. Eighteenth funds in accordance with the provisions of the state social insurance as a whole scope, items and standards of expenditure. No region, department, unit or individual may increase projects or raise expenditure standards under any pretext.
Article 19 Fund expenditures include social insurance benefits expenditures, transfer expenditures, subsidies to subordinates, payments to superiors and other expenditures.
Social insurance treatment expenditure refers to the basic old-age insurance treatment expenditure, unemployment insurance benefits expenditure and basic medical insurance treatment expenditure paid to social insurance objects according to regulations.
Transfer expenditure refers to the fund expenditure transferred from social insurance objects across regions.
Subsidies to lower-level expenditures refer to the subsidies allocated by higher authorities to lower-level organs.
Higher-level expenditure refers to the expenditure of lower-level organs to higher-level organs.
Other expenses refer to other non-social insurance benefits approved by the financial department.
The above-mentioned fund expenditure items respectively constitute the basic old-age insurance fund expenditure, unemployment insurance fund expenditure and basic medical insurance fund expenditure according to regulations.
Twentieth basic medical insurance funds in the overall account to subsidize lower expenditures, higher expenditures and other expenditures, transfer expenditures in personal accounts.
Twenty-first basic old-age insurance benefits include: basic pension, Medicaid, funeral pension subsidies.
(1) Basic pensions include basic pensions, personal account pensions, transitional pensions and retirement fees, severance payments and subsidies paid to retired people before the implementation of the Decision of the State Council on Establishing a Unified Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26, hereinafter referred to as the Decision).
The basic pension refers to the basic pension paid to retirees according to the unified enterprise basic old-age insurance system after the implementation of this decision and 20% of the average monthly salary of employees in all provinces, autonomous regions, municipalities directly under the Central Government and prefectures (cities).
Personal account pension refers to the basic pension paid to retirees according to the unified basic old-age insurance system for enterprise employees, divided by 120, and paid to individuals in one lump sum.
Transitional pension refers to the basic pension except the basic pension and personal account pension paid by the personnel who participated in the work before the implementation of this decision and retired after the implementation in accordance with the unified basic old-age insurance system for enterprise employees.
Pensions, pensions, severance payments and subsidies refer to the living expenses, various living allowances and price subsidies paid to retired and resigned personnel before the implementation of this decision. (2) Medicaid refers to the medical expenses paid to retired and resigned personnel who have been included in the expenditure scope of the basic old-age insurance fund in areas where medical insurance is not implemented.
(3) Funeral pension subsidies refer to the expenses of funeral subsidies for retirees and their immediate family members who have been included in the expenditure scope of the basic old-age insurance fund.
Twenty-second items of expenditure in unemployment insurance benefits include unemployment insurance, medical subsidies, funeral pensions, vocational training and job introduction subsidies, basic living security subsidies for laid-off workers from state-owned enterprises and other expenditures.
Unemployment insurance refers to the basic living expenses paid to the unemployed during unemployment.
Medicaid refers to the medical expenses paid by the unemployed in accordance with the regulations during the period of receiving unemployment insurance benefits.
Funeral pension subsidy refers to the funeral subsidy paid to the unemployed who died during the period of receiving unemployment insurance benefits and the pension paid by their dependent spouses and immediate family members.
Vocational training and job introduction subsidies refer to subsidies paid to unemployed people to receive vocational training and job introduction during the period of receiving unemployment insurance benefits.
The basic living security subsidy for laid-off workers of state-owned enterprises refers to the expenditure of adjusting the basic living security for laid-off workers of state-owned enterprises who enter the enterprise re-employment service center from the unemployment insurance fund.
Other expenses include one-time living allowance for farmers' contract workers and other expenses stipulated by the state. The living allowance for farmers' contract workers is a one-time living allowance paid to farmers' contract workers who do not renew their contracts or terminate their labor contracts in advance.
Twenty-third basic medical insurance treatment expenditure items in accordance with the provisions of the formation of social pooling medical insurance treatment expenditure and personal account medical insurance treatment expenditure.
(a) social pooling medical insurance benefits expenditure refers to the medical expenses paid by the basic medical insurance pooling fund within the expenditure scope of the basic medical insurance pooling fund, above the threshold and below the maximum expenditure limit.
(II) Personal account medical insurance treatment expenditure refers to the medical expenses paid by the medical insurance personal account fund according to state regulations.
The basic medical insurance fund and the medical insurance individual account fund shall be divided into their respective payment ranges and shall not occupy each other.
Twenty-fourth agencies set up social insurance fund expenditure households (hereinafter referred to as "expenditure households") in state-owned commercial banks recognized by the financial and labor security departments at the same level.
The main purpose of the expenditure account is: to receive funds allocated by the financial special account; Temporary social insurance payment account and its interest income; Payment of fund expenditures; Transfer the interest income of the funds in this account to the financial special account; Solve the funds of higher institutions or allocate funds of lower institutions. In addition to receiving the funds allocated by the financial special account and the interest income of the account, the expenditure household shall not have other income business.
Article 25 According to the annual budget and monthly fund revenue and expenditure plan approved by the financial department, the agency shall fill in the payment application form uniformly printed by the financial department on a monthly basis, indicate the expenditure items, affix the special seal for unit payment, and submit it to the financial department at the same level within the specified time. The financial department has the right to instruct the agency to correct the vouchers and payment procedures that do not meet the requirements. The financial department shall, after reviewing the payment application, transfer the funds from the financial account to the expenditure household within the specified time. The specific time shall be determined by the provinces, autonomous regions and municipalities directly under the central government. Article 26 The fund balance refers to the ending balance after the balance of funds. The balance of the basic medical insurance fund includes the balance of the basic medical insurance pooling fund and the balance of the medical insurance personal account fund.
Twenty-seventh fund balances should be used to buy special directional bonds and other national debt issued by the state, except for the payment expenses agreed by the financial and labor security departments and not exceeding the maximum amount stipulated by the state. No region, department, unit or individual may use the fund balance for any other form of direct or indirect investment.
Article 28 When the fund cannot make ends meet in the current year, it shall be settled in the following order:
(a) the use of deposits in accumulated balances over the years;
(2) If the deposit is insufficient to meet the demand, the treasury bonds purchased by the fund may be transferred or realized in advance, and the specific measures shall be formulated separately by the Ministry of Finance;
(three) when the transfer or payment of national debt can not guarantee the payment demand, the area where the fund adjustment fund has been established shall be adjusted by the higher authorities;
(four) after the adjustment is still insufficient, the financial department at the same level shall give appropriate support;
(five) in the financial support at the same time, according to the need to adjust the proportion of payment, after approval in accordance with the relevant provisions of the State Council. Before applying for adjusting the payment ratio, the basic medical insurance fund can also be audited by the financial department at the same level and reported to the government for approval. Within the scope prescribed by the state, the basic medical insurance premium paid by the payer can be adjusted and included in the ratio between the basic medical insurance pooling fund and the medical insurance individual account fund. Article 29 The financial special account mentioned in this system refers to the special interest-bearing account of social insurance fund established by the financial department in accordance with the relevant provisions of the State Council, and opened in the state-owned commercial bank recognized by the financial and labor security departments at the same level.
Financial accounts, income households and expenditure households can only open one account in the same state-owned commercial bank.
Article 30 The main purposes of special financial accounts are: to receive social insurance premium income transferred by tax authorities or agencies; Obtaining temporary interest income and other income from tax authorities or income households; Receiving the principal and interest income paid by the fund to purchase national bonds, the interest income formed by the fund of this subject, the interest income transferred by the expenditure households, etc. ; Received financial subsidy income; Receiving funds transferred from superior financial accounts or subordinate financial accounts; According to the fund plan of the agency, allocate funds to the expenditure households; Buy state bonds; Transfer funds to superior or subordinate financial accounts.
Thirty-first interest income generated by the financial special account is directly included in the financial special account, and the interest income of the expenditure household is regularly transferred from the expenditure household to the financial special account.
The financial department keeps accounts with the original vouchers issued by the bank. At the same time, the financial department should issue a voucher for payment and transfer of financial accounts, and attach a copy of the original voucher with a special seal to the agency for accounting and future reference.
Thirty-second financial subsidy income directly paid into the financial accounts by the state treasury.
The financial department shall keep an account with the appropriation bill issued by the state treasury, and issue a payment voucher for the financial special account, and attach a copy of the original voucher with a special seal, and submit it to the agency for bookkeeping for future reference.
Article 33 According to the approval of the State Council or the decision of the Ministry of Finance and the Ministry of Labor and Social Security, the subsidized local funds in the balance of the special account of the central government of the original industry co-ordination unit shall be directly allocated from the special account of the central government to the special account of the province (autonomous region or municipality directly under the Central Government). The financial departments of all provinces, autonomous regions and municipalities directly under the Central Government shall, when receiving the payment, fill in the payment voucher of the financial special account and submit it to the agency for accounting and future reference.
Article 34 In the area where the agencies set up income households, when the fund transfer business occurs, the financial department will allocate funds from the financial special account to the expenditure households of the agencies at the same level according to the payment plan of the agencies, and the income households of the agencies at lower levels will enter the financial special account at lower levels; When the funds are turned over to the business, the financial department will transfer the funds from the financial special account to the expenditure households of the agency at the same level according to the payment plan of the agency, and the income households of the agency at the higher level will re-enter the financial special account at the higher level.
In areas where there are no income households, when the funds are paid and allocated by the higher and lower levels, the financial department shall, according to the payment and allocation plan of the agency, directly allocate the funds from the higher financial account to the lower financial account or remit them directly from the lower financial account to the higher financial account. The financial department and the agency shall keep accounts with the payment voucher of the special financial account.
Article 35 When the unemployment insurance fund transfers the funds used for the basic living security and reemployment of laid-off workers of state-owned enterprises according to the regulations, the labor and social security department shall put forward a plan for the use of the funds, and after being audited by the financial department, timely fill in the payment voucher of the financial special account, and directly transfer it from the financial special account of the unemployment insurance fund at the same level to the account of the basic living security and reemployment fund of laid-off workers of state-owned enterprises. The financial department and the agency shall keep accounts with the payment voucher of the special financial account.
Article 36 The financial department shall, according to the opinions put forward by the labor and social security department and on the basis of consultation between the two parties, use the fund to purchase treasury bonds or transfer time deposits in time according to regulations.
The financial department keeps accounts with the original vouchers issued by the bank. At the same time, the financial department should issue a voucher for payment and transfer of financial accounts, and attach a copy of the original voucher with a special seal to the agency for accounting and future reference.
Complete the special targeted bond plan determined by the Ministry of Finance and the Ministry of Labor and Social Security. Article 37 Assets include cash, bank deposits (including income account deposits, financial account deposits and expenditure account deposits), bond investments, temporary payments, etc.
Agencies and tax authorities should conscientiously do a good job in the custody, escort and management of cash, and establish and improve the internal control system of cash. The collection, payment and management of cash shall strictly abide by the Provisional Regulations on Cash Management issued by the State Council.
The handling agency shall timely handle the formalities for the storage of funds and reconcile with the bank on a monthly basis. At the same time, agencies, tax authorities and financial departments should regularly check each other to ensure that the accounts are consistent.
National bonds purchased with funds are regarded as monetary funds, and the financial department entrusts the bank to keep them properly to ensure that the accounts are consistent with the facts.
Temporary payments should be cleaned up regularly and recovered in time.
Article 38 Liabilities refer to all kinds of loans and temporary receipts formed in the course of fund operation. Borrowed money and temporary receipts should be cleaned up regularly and paid in time. If it is determined that it cannot be repaid due to special reasons such as creditors, it will be incorporated into other income of the fund after approval by the financial department. Thirty-ninth after the end of the year, the agency shall prepare the annual fund financial report in accordance with the form, time and requirements stipulated by the financial department. Financial reports include balance sheets, income and expenditure statements, related schedules and financial statements.
Financial statements mainly explain and analyze the financial income and expenditure and management of the fund, matters that have a significant impact on the current or next financial situation, and other matters that need to be explained. The handling agency may, according to the needs of business work, increase the relevant financial analysis indicators such as the current fund balance rate and the actual collection rate of social insurance premiums.
The preparation of the annual fund financial report must be true in figures, accurate in calculation, complete in procedures, complete in content and submitted in time.
Fortieth the annual fund financial report prepared by the agency shall be reviewed and summarized by the labor and social security department within the prescribed time limit, and submitted to the finance department at the same level for review, and then approved by the people's government at the same level. The approved annual fund financial report shall be the final accounts of the fund.
Article 41 The financial department shall report the final accounts at the same level and the final accounts at the next level. If the annual fund financial report of the institution does not conform to the provisions of laws and regulations, it shall be corrected.
Article 42 The financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government shall review and summarize the final accounts at the corresponding level and the final accounts submitted by the financial departments at the next lower level and report them to the Ministry of Finance, which shall review and summarize them and report them to the State Council. Forty-third agencies should establish and improve the internal management system, regularly or irregularly announce the fund income and expenditure and balance to the public, and accept social supervision.
Article 44 The departments of labor and social security, finance and auditing shall regularly or irregularly supervise and inspect the income, expenditure and balance of funds of income households, expenditure households and financial special accounts, correct problems in time when found, and report to the government and fund supervision institutions.
Forty-fifth payment units fail to pay social insurance premiums in accordance with the provisions, and the tax authorities or labor and social security departments shall order them to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, a daily surcharge of 2‰ of the amount owed.
Forty-sixth the following acts are violations of discipline or law:
(a) interception, misappropriation, embezzlement of funds;
(2) Raising or lowering social insurance premiums without authorization;
(3) Failing to pay the funds related to social insurance benefits on time according to the prescribed standards;
(4) Failing to deposit the fund income into the special financial account on time;
(five) the financial account funds are not fully allocated to the expenditure households on time;
(six) other acts in violation of national laws and regulations.
Forty-seventh acts listed in article forty-sixth, should be corrected within a time limit according to the situation, and accounting treatment.
(a) Immediate recovery of funds;
(two) immediately return the overpaid funds to make up for the relief;
(three) timely and full replacement or recovery of social insurance benefits related funds;
(four) immediately deposited in the financial accounts;
(five) immediately allocate the funds in the financial special account to the expenditure households in full;
(6) Other measures stipulated by national laws and regulations and the Ministry of Finance.
Article 48 The punishment of the units and persons directly responsible for the violations of discipline and law listed in Article 46 shall be implemented in accordance with the Administrative Punishment Law of the People's Republic of China, the Interim Provisions of the State Council on Punishment for Violating Financial Regulations and the Interim Regulations on the Collection and Payment of Social Insurance Fees. Those who violate the criminal law shall be investigated for criminal responsibility according to law.
Fines imposed on units and persons in charge and persons directly responsible shall be turned over to the state treasury in a timely manner. Forty-ninth provinces, autonomous regions and municipalities directly under the central government approved the establishment of industrial injury insurance funds and maternity insurance funds, with reference to this system.
Fiftieth special funds bills printed by the provincial finance department.
Article 51 The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government shall, in conjunction with the labor and social security departments, formulate detailed rules for implementation in accordance with this system and in light of the actual situation in the region, and report them to the Ministry of Finance and the Ministry of Labor and Social Security for the record.
Article 52 This system shall be interpreted and revised by the Ministry of Finance in consultation with the Ministry of Labor and Social Security.
Article 53 This system shall be implemented from July 20 10 1999+0. In case of any inconsistency with this system, this system shall prevail.