The scope of enterprise labor insurance includes all kinds of employees and individual workers in urban enterprises (including military enterprises stationed in Shandong, collective enterprises at or above the county level and foreign-funded enterprises not in cities and towns). The contents include endowment insurance, medical insurance, industrial injury insurance, maternity insurance, immediate family support insurance and unemployment insurance. Article 2 Endowment insurance

(1) Old-age insurance includes basic old-age insurance, enterprise supplementary old-age insurance and employee personal savings old-age insurance. The basic old-age insurance is implemented by national and provincial legislation and is applicable to all enterprises and individual workers. Units and employees must pay the basic old-age insurance premium in full according to the regulations. Gradually establish a unified basic old-age insurance system for employees of various enterprises in cities and towns. Supplementary endowment insurance is established by the unit according to the actual situation. Individual savings endowment insurance for employees shall be voluntarily participated by individual employees. Supplementary endowment insurance and personal savings endowment insurance are owned by individual metal workers and credited to employees' personal accounts. All pension benefits are not taxed.

(two) the basic old-age insurance premium is calculated and paid according to the average social wage, payment wage and payment time. Employees who have paid 15 years or more shall be paid 25% of the average social wage, those who have paid 10 years or less shall be paid 20%, and those who have paid 15 years or less shall be paid 65,438+indexed months for each full year. At the same time, according to the social average wage growth rate and the changes of the total retail price index in the province, timely adjustments will be made.

(three) the establishment of provincial pension insurance transfers. 10% of the accumulated pension balance in cities and towns over the years shall be turned over to the provincial social insurance institutions before the end of June, and 3% of the overall pension received in that year shall be turned over to the provincial social insurance institutions within 20 days after the end of each quarter. Article 3 Medical insurance

(a) the establishment of medical insurance by the state, units and workers a reasonable burden of the fund system. Medical insurance premium consists of serious illness medical insurance pooling fund, unit medical insurance adjustment fund and individual medical insurance account fund.

(II) The pooling fund for serious illness medical insurance is accrued according to 3-5% of the total wages of enterprise employees, which is mainly used for the medical expenses for serious illness of employees, and is uniformly collected, managed and adjusted by the social insurance institutions of counties (cities, districts). The specific scope and standard of expenditure are determined by the social insurance institutions of each city according to the classification standard of serious medical diseases and combined with the medical expenses.

(three) the unit medical insurance swap funds shall be accrued according to 2-3% of the total wages of employees, and shall be used by enterprises for medical subsidies for on-the-job employees, retirees and employees to support their immediate family members.

(four) the employee's personal medical insurance account gold is extracted by the unit according to 5-7% of the total wages of employees, and is credited to the employee's personal account according to the employee's situation and belongs to the employee. It is mainly used for medical expenses that should be paid by individuals when employees are sick.

(five) on the basis of increasing wages, employees shall implement the system of individual payment of medical insurance premiums, and the medical insurance premiums paid by individuals shall be credited to employees' individual medical insurance accounts. Article 4 Industrial Injury Insurance

(a) gradually establish a work-related injury insurance fund system. The industrial injury insurance fund is paid by enterprises and used by social insurance institutions as a whole to pay various insurance benefits for employees' industrial injuries. The differential rate is determined according to the frequency of industrial accidents, and the floating rate is adjusted according to the safety production situation of enterprises, and the minimum is not less than 0.3% of the total wages of enterprises.

(two) social insurance institutions at all levels should establish and improve the labor appraisal institutions, and timely and accurately assess the level of disability according to the "Appraisal Standard for the Degree of Disability of Workers' Injuries and Occupational Diseases". The charging standard for labor appraisal shall be formulated by the labor department in conjunction with relevant departments. Article 5 Maternity insurance for female employees

Maternity insurance for female employees is based on the principle of "fixed income by support, with a slight balance", raising funds according to a certain proportion of total wages and paying them to social insurance institutions. The wages and other expenses of female workers during their childbearing period shall be allocated to enterprises by social insurance institutions and paid by enterprises. Sixth to participate in the overall planning of pensions, bankruptcy, cancellation, dissolution of enterprise retirees living security.

Bankruptcy, dissolution and dissolution of enterprises in the liquidation of enterprise property, according to the provisions of the state, priority by the social insurance institutions to pay off unpaid social insurance premiums and one-time disbursement of enterprise retirees. The specific amount of one-time disbursement of retirees' expenses shall be stipulated by the municipal and local governments.

The management service of retirees from bankrupt enterprises is the responsibility of the competent department of the enterprise or social insurance institutions and street and township labor service stations. Article 7 Unemployment insurance

Gradually bring labor employment service enterprises and urban street enterprises into the scope of unemployment insurance. The use and management of unemployment insurance funds, retraining fees and production self-help fees, as well as the proportion turned over to the province, shall be implemented in accordance with DecreeNo. 10. 4 1 of the provincial government.

Implement the "Re-employment Project" to provide retraining and employment services for the unemployed. Enterprises that employ unemployed persons may, with the approval of the labor employment service agencies, give appropriate subsidies from unemployment benefits. Article 8 Management, use and supervision of endowment insurance funds

(a) the labor department has the right to manage and control the insurance premiums, reserve funds and management fees raised. The endowment insurance fund paid by the enterprise shall be withheld by the enterprise's bank and transferred to the "special account for endowment insurance fund" opened by the social insurance institution in the bank. After the social insurance institution has reserved the management fee and reserve fund needed for three months and the adjustment fund turned over by the city (prefecture) to the provincial social insurance institution, the social insurance institution will sign a contract with the financial department to clarify the deposit period and interest rate of the insurance fund and deposit it in a special account outside the financial budget. Interest will be calculated according to the deposit rate of urban and rural residents in the same period stipulated by the People's Bank of China, and the interest and net value-added income will be calculated. The financial department should ensure the timely payment and preservation and appreciation of the fund. The proportion of reserve funds in each county and city shall be determined by the city.

(two) the pensions of urban small collectives, employees of private enterprises and individual workers shall be collected by the industrial and commercial departments.

(three) social insurance institutions have the right to audit the relevant accounts, statements, total wages, retirement fees, etc. In violation of the provisions of the State Council and the provincial government, unauthorized misappropriation of endowment insurance fund, to pursue the responsibility of the leaders and parties, and recover the principal and interest within a time limit. The property and materials of social insurance institutions shall not be used for other purposes.

(four) social insurance institutions at all levels shall, in accordance with the overall planning projects stipulated by the local people's government, timely and fully pay the pension insurance premiums to retirees who participate in the enterprise of overall planning of pension insurance expenses. Gradually realize the payment by banks or social insurance institutions and street, township labor service stations.

(five) social insurance institutions at all levels, the preparation of the annual quarterly plan, the financial sector should be timely audit, monthly disbursement.

(six) enterprise social insurance premiums are not taxed.

(7) The pension for government employees collected by the original labor department shall be transferred to the personnel department according to the requirements of this article.