(1) Unemployment insurance premiums paid by urban enterprises and institutions and their employees;

(2) Interest of the unemployment insurance fund;

(3) financial subsidies;

(four) other funds incorporated into the unemployment insurance fund according to law.

Sixth urban enterprises and institutions shall pay unemployment insurance premiums at 2% of the total wages. Employees of urban enterprises and institutions pay unemployment insurance premiums according to one percent of their wages. Farmers contract workers recruited by urban enterprises and institutions do not pay unemployment insurance premiums.

Seventh unemployment insurance funds in municipalities directly under the central government and cities divided into districts to implement city-wide overall planning; The level of overall planning in other regions shall be stipulated by the people's governments of provinces and autonomous regions.

Eighth provinces and autonomous regions can establish unemployment insurance transfers.

The unemployment insurance adjustment fund is based on the unemployment insurance premium that should be levied according to law in the overall planning area, and is raised according to the proportion stipulated by the people's governments of provinces and autonomous regions.

When the unemployment insurance fund in the overall planning area is insufficient, it will be adjusted by the unemployment insurance adjustment fund and local financial subsidies.

The specific measures for raising, adjusting and using unemployment insurance transfers and local financial subsidies shall be formulated by the people's governments of provinces and autonomous regions.

Article 9 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, with the approval of the State Council, appropriately adjust the unemployment insurance rates in their respective administrative regions according to the number of unemployed people and the amount of unemployment insurance funds.

Article 10 The unemployment insurance fund shall be used for the following expenses:

(1) unemployment insurance benefits;

(2) Medicaid during the period of receiving unemployment insurance benefits;

(3) Funeral grants for the unemployed who died during the period of receiving unemployment insurance benefits and pensions for their dependent spouses and immediate family members;

(4) Subsidies for receiving vocational training and job introduction during the period of receiving unemployment insurance benefits, and the subsidy methods and standards shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government;

(five) other expenses related to unemployment insurance stipulated or approved by the State Council.

Eleventh unemployment insurance funds must be deposited in the financial accounts of social security funds opened by the financial department in state-owned commercial banks, and the management of two lines of revenue and expenditure shall be implemented, and the financial department shall supervise them according to law.

Unemployment insurance funds deposited in banks and purchased government bonds in accordance with state regulations shall bear interest according to the deposit interest rate of urban and rural residents and debt interest respectively. The interest of the unemployment insurance fund is merged into the unemployment insurance fund.

The unemployment insurance fund is earmarked for special purposes and shall not be used for other purposes, and shall not be used to balance fiscal revenue and expenditure.

Twelfth unemployment insurance fund revenue and expenditure budget and final accounts by the overall regional social insurance agencies, audited by the administrative department of labor security at the same level, the financial department at the same level, reported to the people's government at the same level for approval.

Thirteenth unemployment insurance fund financial system and accounting system in accordance with the relevant provisions of the state.