Social pooling fund refers to the remaining part of the insurance premium paid by the employer for employees after deducting personal accounts. The social pooling fund belongs to all the insured persons, and is centrally managed and used by the social insurance agency. Social pooling insurance funds shall be stored in special accounts and earmarked for special purposes, and no unit or individual may misappropriate them.

Generally, Chinese enterprises pay employees' personal wages to the social pooling fund account according to a certain proportion (20%).