In order to further reduce the burden on enterprises, enhance the vitality of enterprises, and promote employment stability, with the consent of the State Council, the relevant issues concerning the phased reduction of unemployment insurance and industrial injury insurance rates are hereby notified as follows:
1. From May 20231day, we will continue to implement the policy of reducing the unemployment insurance rate to 1% by stages, and the implementation period will be extended to the end of 2024. In the administrative areas of provinces (autonomous regions and municipalities), the rates of units and individuals shall be unified, and the individual rates shall not exceed the unit rates.
II. Since May 1 2023, we will continue to implement the policy of reducing the rate of work-related injury insurance in stages according to the relevant implementation conditions of the Notice of the General Office of the State Council on Printing and Distributing the Comprehensive Plan for Reducing the Social Insurance Rate (Guo Ban Fa [20 19] 13), and the implementation period will be extended to the end of 2024.
Three, all localities should strengthen the analysis of the operation of unemployment insurance and industrial injury insurance funds, balance the relationship between rate reduction and insurance payment, not only to ensure the implementation of the rate reduction policy, but also to ensure the timely and full payment of benefits, and ensure the safe, stable and sustainable operation of the system.
Four, all localities should, in accordance with the relevant provisions of the state, continue to further standardize the payment ratio, payment base and other related policies, and shall not introduce policies to reduce the payment base, reduce social insurance premiums and other policies to reduce fund income.
Five, the local human resources and social security, tax departments should carry out fee reduction accounting work in accordance with the provisions, and timely report the relevant information on a monthly basis.
Reducing unemployment insurance and industrial injury insurance rates in stages has strong policy and high social concern. All localities should unify their thoughts and actions with the decision-making arrangements of the CPC Central Committee and the State Council, strengthen organizational leadership, and carefully organize their implementation. Please report the implementation of this notice and the problems encountered in the implementation to Ministry of Human Resources and Social Security, the Ministry of Finance and State Taxation Administration of The People's Republic of China in a timely manner.