Below you can find the translated English version of the Social Insurance Law of the People’s Republic of China. The law was issued by the Standing Committee of the National People’s Congress on December 29th, 2018.
Chapter I General Provisions
Article 1 This Law is formulated in accordance with the Constitution for purposes of regulating social insurance relations, protecting the legitimate rights and interests of citizens participating in social insurance and enjoying social insurance benefits, enabling citizens to share the achievements of development and promoting social harmony and stability.
Article 2 The state shall establish a social insurance system including basic endowment insurance, basic medical insurance, employment injury insurance, unemployment insurance and maternity insurance to guarantee the rights of citizens to legally obtain material assistance from the state and society in case of old age, illness, work-related injuries, unemployment and childbirth.
Article 3 The social insurance system shall adhere to the guidelines of “broad coverage, basic insurance, multiple levels and sustainability,” and the social insurance level shall be commensurate with the economic and social development level.
Article 4 Employers and individuals within the territory of the People’s Republic of China shall pay social insurance premiums in accordance with law, and have the rights to inquire about their premium contribution records and personal benefit records and request social insurance agencies to provide social insurance consultation and other relevant services.
Individuals shall enjoy social insurance benefits in accordance with law, and have the right to oversee the premium payments made for them by their employers.
Article 5 The people’s governments at and above the county level shall include social insurance in their national economic and social development planning.
The state shall raise social insurance funds through various channels. The people’s governments at and above the county level shall provide necessary fund support for social insurance.
The state shall provide support for social insurance through preferential tax policies.
Article 6 The state shall conduct strict supervision and administration of social insurance funds.
The State Council and the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the supervision and administration system for social insurance funds to ensure the safe and effective operation of social insurance funds.
The people’s governments at and above the county level shall take measures to encourage and support participation in the supervision of social insurance funds by all quarters of the society.
Article 7 The social insurance administrative department under the State Council shall be responsible for the social insurance administration throughout the country, and other relevant departments under the State Council shall be responsible for the relevant social insurance work within their respective functions.
The social insurance administrative departments under the local people’s governments at and above the county level shall be responsible for the social insurance administration within their respective administrative regions, and other relevant departments of the local people’s governments at and above the county level shall be responsible for the relevant social insurance work within their respective functions.
Article 8 Social insurance agencies shall provide social insurance services, responsible for social insurance registration, personal benefit records, payment of social insurance benefits and other work.
Article 9 Trade unions shall safeguard the legitimate rights and interests of employees in accordance with law, and have rights to participate in the research on major social insurance issues and sit on social insurance regulatory committees to oversee issues related to the social insurance rights and interests of employees.
Chapter II Basic Endowment Insurance
Article 10 Employees shall participate in the basic endowment insurance, and the basic endowment insurance premiums shall be jointly paid by employers and employees.
Individual industrial and commercial households without employees, part-time employees not participating in the basic endowment insurance through their employers and other persons in flexible employment may participate in the basic endowment insurance, but shall pay the basic endowment insurance premiums themselves.
The endowment insurance measures for civil servants and staff governed analogically by the Civil Servant Law shall be formulated by the State Council.
Article 11 The combination of general social planning and personal accounts shall apply to the basic endowment insurance.
The basic endowment insurance funds shall comprise contributions made by employers and individuals, as well as government subsidies.
Article 12 An employer shall, as per the percentage of the total wages of its employees prescribed by the state, pay the basic endowment insurance premiums, which shall be included in the general funds of basic endowment insurance.
Employees shall, as per the percentage of their wages prescribed by the state, pay the basic endowment insurance premiums, which shall be included in the personal accounts.
Where individual industrial and commercial households without employees, part-time employees not participating in the basic endowment insurance through their employers and other persons in flexible employment participate in the basic endowment insurance, they shall pay the basic endowment insurance premiums in accordance with the relevant provisions of the state, which shall be included in the general basic endowment insurance funds and their personal accounts respectively.
Article 13 The basic endowment insurance premiums payable during the period in which the premiums are deemed to have been paid before the employees of state-owned enterprises and public institutions participate in the basic endowment insurance shall be assumed by the government.
When the basic endowment insurance funds are insufficient for payment, the government shall provide subsidies.
Article 14 No early withdrawal from the personal account shall be allowed, the recording interest rate shall not be lower than the interest rate for time deposit in banks, and the personal accounts shall be exempted from interest tax. When an individual deceases, the balance in his/her personal account may be inherited.
Article 15 Basic pension shall comprise general pension and personal account pension.
Basic pension shall be determined on the basis of the cumulative personal contribution period, contribution wages, average wages of local employees, amount in personal account, average life expectancy of urban population and other factors.
Article 16 An individual participating in the basic endowment insurance shall receive a monthly basic pension provided that he/she has contributed premiums for a cumulative period of 15 years or more when he/she reaches the statutory retirement age.
Where an individual participating in the basic endowment insurance has contributed premiums for a cumulative period under 15 years when he/she reaches the statutory retirement age, he/she shall receive a monthly basic pension after having contributed premiums for 15 years; or his/her insurance relationship may be transferred into the new-type social endowment insurance for rural areas or social endowment insurance for urban residents, and he/she shall enjoy the corresponding endowment insurance benefits in accordance with the relevant provisions of the State Council.
Article 17 Where an individual participating in the basic endowment insurance deceases for illness or any non-work-related reason, his/her surviving family members may receive funeral subsidies and condolence money. Where the individual becomes disabled for illness or any non-work-related reason and completely loses the ability to work when he/she has not reached the statutory retirement age, he/she may receive illness and disability allowances. The funds needed shall be paid from the basic endowment insurance funds.
Article 18 The state shall establish a normal adjustment mechanism for basic pension, and raise the level of basic endowment insurance benefits at proper time in consideration of the growth of average wages of employees and price rise.
Article 19 Where an individual is employed in a different overall planning area, his/her basic endowment insurance relationship shall be transferred with him/her, and the contribution period shall be calculated on a cumulative basis. When the individual reaches the statutory retirement age, his/her basic pension shall be calculated by segment but be paid in a unified way. The specific measures shall be formulated by the State Council.
Article 20 The state shall establish and improve a new-type social endowment insurance system for rural areas.
The combination of personal contributions, collective subsidies and government subsidies shall apply to the new-type social endowment insurance for rural areas.
Article 21 The new-type social endowment insurance benefits for rural areas shall comprise base pension and personal account pension.
Rural residents participating in the new-type social endowment insurance for rural areas shall receive monthly new-type social endowment insurance benefits for rural areas provided that they meet the conditions prescribed by the state.
Article 22 The state shall establish and improve a social endowment insurance system for urban residents.
The people’s governments of provinces, autonomous regions and municipalities directly under the Central Government may, in light of the actualities, integrate the social endowment insurance for urban residents and the new-type social endowment insurance for rural areas in implementation.
Chapter III Basic Medical Insurance
Article 23 Employees shall participate in the basic medical insurance for employees, and the basic medical insurance premiums shall be jointly paid by employers and employees in accordance with the relevant provisions of the state.
Individual industrial and commercial households without employees, part-time employees not participating in the basic medical insurance for employees through their employers and other persons in flexible employment may participate in the basic medical insurance for employees, but the basic medical insurance premiums shall be paid by the individuals in accordance with the relevant provisions of the state.
Article 24 The state shall establish and improve a new-type rural cooperative medical care system.
The measures for the administration of the new-type rural cooperative medical care shall be formulated by the State Council.
Article 25 The state shall establish and improve a basic medical insurance system for urban residents.
The combination of personal contributions and government subsidies shall apply to the basic medical insurance for urban residents.
For the persons enjoying the minimum living safeguard, the disabled persons who have lost the ability to work and the seniors aged 60 years or more and minors of low-income families, their personal contributions shall be subsidized by the government.
Article 26 The standards of benefits of the basic medical insurance for employees, new-type rural cooperative medical care and basic medical insurance for urban residents shall be governed by the relevant provisions of the state.
Article 27 Where an individual participating in the basic medical insurance for employees has paid premiums for a cumulative period reaching the number of years prescribed by the state when he/she reaches the statutory retirement age, he/she need not pay the basic medical insurance premiums any more after retirement, and shall enjoy the basic medical insurance benefits according to the relevant provisions of the state; or if the number of years prescribed by the state is not reached, he/she may pay premiums until the number of years prescribed by the state is reached.
Article 28 Medical expenses in conformity with the drug catalogue, diagnosis and treatment items and medical care service facilities standards for the basic medical insurance and medical expenses for emergency treatment or rescue shall be paid from the basic medical insurance funds according to the relevant provisions of the state.
Article 29 The part of medical expenses of the insured payable from the basic medical insurance funds shall be directly settled by the social insurance agencies with the medical institutions or pharmaceutical business entities.
Social insurance administrative departments and health administrative departments shall establish a system for the settlement of medical expenses incurred at different places to provide conveniences for the insured to enjoy his/her basic medical insurance benefits.
Article 30 The following medical expenses shall not be included in the payment scope of the basic medical insurance funds:
(1) expenses payable from the employment injury insurance funds;
(2) expenses assumed by a third party;
(3) expenses assumed by the public health; and
(4) expenses for overseas medical treatment.
Where the medical expenses shall be assumed by a third party in accordance with law, but the third party fails to pay or cannot be determined, the medical expenses shall be prepaid from the basic medical insurance funds. The basic medical insurance funds shall be entitled to be reimbursed by the third party after prepayment.
Article 31 Social insurance agencies may, as needed for their management of services, conclude service agreements with medical institutions and pharmaceutical business entities to regulate medical services.
Medical institutions shall provide reasonable and necessary medical services for the insured.
Article 32 Where an individual is employed in a different overall planning area, his/her basic medical insurance relationship shall be transferred with him/her, and the contribution period shall be calculated on a cumulative basis.
Chapter IV Employment Injury Insurance
Article 33 Employees shall participate in the employment injury insurance, and the employment injury insurance premiums shall be paid by their employers rather than the employees.
Article 34 The state shall determine differential premium rates for different industries in light of their respective degrees of employment injury risks, and set forth grades of premium rates within each industry in light of the use of the employment injury insurance funds, occurrence rate of employment injuries, etc. The differential premium rates for different industries and the grades of premium rates within each industry shall be decided by the social insurance administrative department under the State Council, and be subject to the approval of the State Council before promulgation and implementation.
A social insurance agency shall, based on the use of the employment injury insurance funds by an employer, occurrence rate of employment injuries, grade of premium rate for the corresponding industry, etc., determine the premium rate for the employer.
Article 35 An employer shall, based on the total wages of its employees, pay the employment injury insurance premiums at the premium rate determined by the social insurance agency.
Article 36 Where an employee injured by an accident arising from work or suffering any occupational disease is determined to have suffered an employment injury, he/she shall enjoy the employment injury insurance benefits. In particular, if he/she has lost the ability to work according to the result of a work ability appraisal, he/she shall enjoy the disability benefits.
The determination of employment injuries and the work ability appraisal shall be simple, expedite and convenient.
Article 37 An employee who is injured or dies during work under any of the following circumstances shall not be determined to have suffered an employment injury:
(1) intentionally committing a crime;
(2) being under the influence of alcohol or drugs;
(3) self-inflicted injury or suicide; or
(4) other circumstances as prescribed by laws and administrative regulations.
Article 38 The following expenses incurred for employment injuries shall be paid from the employment insurance funds in accordance with the relevant provisions of the state:
(1) the medical expenses and rehabilitation expenses for the treatment of employment injuries;
(2) the food subsidies for hospitalization;
(3) the travel, room and board expenses for medical treatment outside an overall planning area;
(4) the expenses necessary for installing and equipping the insured with disability assisting devices;
(5) for those who cannot take care of themselves, the nursing care fees as determined by the work ability appraisal committee;
(6) the lump-sum disability subsidy and the monthly disability allowance received by the disabled employees at the first to fourth grade of disability;
(7) the lump-sum medical subsidy enjoyed when the employment contract is terminated or rescinded;
(8) in the case of work-related death, the funeral subsidies, condolence money for dependants and subsidies for work-related death received by his/her surviving family members; and
(9) the work ability appraisal fees.
Article 39 The following expenses incurred for work-related injuries shall be paid by the employers in accordance with the relevant provisions of the state:
(1) wages and welfares during the medical treatment of work-related injuries;
(2) the monthly disability allowance received by the disabled employees at the fifth and sixth grade of disability; and
(3) the lump-sum disability employment subsidy enjoyed when the employment contract is terminated or rescinded.
Article 40 Where an employee suffering any work-related injury is eligible for receiving the basic pension, the payment of disability allowance shall cease, and he/she shall enjoy the basic endowment insurance benefits. If the basic endowment insurance benefits are lower than the disability allowance, the difference shall be covered by the employment injury insurance funds.
Article 41 Where a work-related injury accident occurs to an employee whose employer fails to pay the employment injury insurance premiums in accordance with law, the employer shall pay the employment injury insurance benefits. If the employer refuses to do so, the employment inquiry insurance benefits shall be prepaid from the employment injury insurance funds.
The employment injury insurance benefits prepaid from the employment injury insurance funds shall be repaid by the employer. If the employer fails to repay, the social insurance agency may recover the money in accordance with Article 63 of this Law.
Article 42 Where any work-related injury is caused by a third party, which refuses to pay the medical expenses for work-related injuries or cannot be determined, the medical expenses shall be prepaid from the employment injury insurance funds. The employment injury insurance funds shall be entitled to be reimbursed by the third party after prepayment.
Article 43 Under any of the following circumstances, an employee suffering any work-related injury shall cease enjoying the employment injury insurance benefits:
(1) he/she no longer meets the conditions for enjoying the benefits;
(2) he/she refuses to accept a work ability appraisal; or
(3) he/she refuses medical treatment.
Chapter V Unemployment Insurance
Article 44 Employees shall participate in unemployment insurance, and the unemployment insurance premiums shall be jointly paid by employers and employees in accordance with the relevant provisions of the state.
Article 45 Where an unemployed person meets the following requirements, he/she may receive unemployment insurance money from the unemployment insurance funds:
(1) before he/she becomes unemployed, his/her employer and he/she have paid the unemployment insurance premiums for one year or more;
(2) his/her employment is discontinued against his/her will; and
(3) he/she has performed unemployment registration and filed a job application.
Article 46 An unemployed person may receive unemployment insurance money for 12 months at most if his/her employer and he/she have paid premiums for a cumulative period of not less than 1 year but less than 5 years before he/she becomes unemployed; for 18 months at most if not less than 5 years but less than 10 years; or 24 months at most if not less than 10 years. Where he/she becomes unemployed again after anther employment, the period of premium payment shall be calculated anew, and the period for receiving unemployment insurance money shall be calculated by including the period in which the unemployment insurance money receivable has not been received during the previous unemployment, but shall not exceed 24 months at most.
Article 47 The standards for unemployment insurance money shall be determined by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government, but shall not be lower than the standards for minimum living safeguard for urban residents.
Article 48 During the period of receiving unemployment insurance money, the unemployed persons shall participate in the basic medical insurance for employees and enjoy the basic medical insurance benefits.
The basic medical insurance premiums payable by the unemployed persons shall be paid from the unemployment insurance funds rather than by the unemployed persons.
Article 49 Where an unemployed person deceases during the period of receiving unemployment insurance money, the lump-sum funeral subsidy and condolence money shall be granted to his/her surviving family members by reference to the local provisions on death of in-service employees. The funds needed shall be paid from the unemployment insurance funds.
Where a person’s death simultaneously meets the conditions for receiving the funeral subsidy of basic endowment insurance, funeral subsidy of employment injury insurance and funeral subsidy of unemployment insurance, his/her surviving family members may only choose one of them.
Article 50 An employer shall issue certificates of termination or rescission of employment relationship for the unemployed persons in a timely manner, and inform the social insurance agency of a list of the unemployed persons within 15 days from the date of termination or rescission of employment relationship.
An unemployed person shall go through unemployment registration in a timely manner with the designated public employment service agency upon the strength of the certificate of termination or rescission of employment relationship issued by his/her former employer.
An unemployed person shall go through the formalities for receiving unemployment insurance money at the social insurance agency upon the strength of the unemployment registration certificate and his/her identity certification. The period of receiving unemployment insurance money shall be calculated from the date of unemployment registration.
Article 51 Under any of the following circumstances during the period of receiving the unemployment insurance money, an unemployed person shall cease receiving the unemployment insurance money and enjoying other unemployment insurance benefits:
(1) he/she is reemployed;
(2) he/she is conscripted into the army;
(3) he/she has migrated abroad;
(4) he/she enjoys the basic endowment insurance benefits; or
(5) he/she refuses to accept without any justifiable reason the appropriate job recommended or training provided by the department or institution designated by the local people’s government.
Article 52 Where an employee is employed in a different overall planning area, his/her unemployment insurance relationship shall be transferred with him/her, and the contribution period shall be calculated on a cumulative basis.
Chapter VI Maternity Insurance
Article 53 Employees shall participate in maternity insurance, and the maternity insurance premiums shall be paid by employers rather than employees in accordance with the relevant provisions of the state.
Article 54 Where an employer has paid the maternity insurance premiums, its employees shall enjoy the maternity insurance benefits; and the unemployed spouse of an employee shall enjoy the maternity medical expense benefits in accordance with the relevant provisions of the state. The funds needed shall be paid from the maternity insurance funds.
The maternity insurance benefits shall include maternity medical expenses and maternity allowances.
Article 55 Maternity medical expenses shall include:
(1) medical expenses for childbearing;
(2) medical expenses for birth control; and
(3) expenses for other items as prescribed by laws and regulations.
Article 56 Under any of the following circumstances, an employee may enjoy maternity allowances in accordance with the relevant provisions of the state:
(1) the employee is a female employee enjoying maternity leave;
(2) the employ is enjoying the leave for birth control surgery; or
(3) other circumstances as prescribed by laws and regulations.
The maternity allowances shall be calculated and paid to an employee as per the average monthly wages of the employees of her employer in the previous year.
Chapter VII Collection and Payment of Social Insurance Premiums
Article 57 An employer shall, within 30 days from the date of its formation, apply to the local social insurance agency for social insurance registration upon the strength of its business license, registration certificate or official seal. The social insurance agency shall, within 15 days upon receipt of the application, conduct examination and issue a social insurance registration certificate.
If any of the social insurance registration items of an employer is modified or an employer is terminated in accordance with law, it shall, within 30 days from the date of modification or termination, handle the modification or cancellation of social insurance registration at the social insurance agency.
The market regulatory departments, the departments of civil affairs and the institutional staffing administrative organs shall timely inform the social insurance agencies of the formation and termination of employers, and the public security organs shall timely inform the social insurance agencies of the births and deaths of individuals, the registration, transfer and cancellation of permanent residence, etc.
Article 58 An employer shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for the employee. If it fails to handle the social insurance registration, the social insurance premiums payable shall be assessed by the social insurance agency.
Individual industrial and commercial households without employees, part-time employees not participating in social insurance through their employers and other persons in flexible employment, who voluntarily participate in social insurance, shall apply to the social insurance agencies for social insurance registration.
The state shall set nationally uniform personal social security numbers. Personal social security numbers shall be citizen identity numbers.
Article 59 The people’s governments at and above the county level shall strengthen the collection of social insurance premiums.
Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be formulated by the State Council.
Article 60 Employers shall declare and pay social insurance premiums on time and in full amount, and no postponement, reduction or exemption of payment shall be allowed without any force majeure or other statutory cause. The social insurance premiums payable by employees shall be withheld and paid by their employers, and the employers shall inform the employees of the detailed payment of social insurance premiums on a monthly basis.
Individual industrial and commercial households without employees, part-time employees not participating in social insurance through their employers and other persons in flexible employment may directly pay social insurance premiums to the collection agencies of social insurance premiums.
Article 61 Collection agencies of social insurance premiums shall collect social insurance premiums on time and in full amount, and inform the employers and individuals of premium payment on a regular basis.
Article 62 Where an employer fails to declare the amount of social insurance premiums payable in accordance with the relevant provisions, the amount payable shall be determined as per 110% of the amount of premiums paid by the employer in the preceding month; and after the employer makes up the declaration formalities, the collection agency of social insurance premiums shall settle accounts in accordance with the relevant provisions.
Article 63 Where an employer fails to pay social insurance premiums on time or in full amount, the collection agency of social insurance premiums shall order it to pay or make up the deficit of premiums within a prescribed time limit.
If the employer fails to do so within the prescribed time limit, the collection agency of social insurance premiums may ask banks and other financial institutions about its deposit accounts, and may apply to the relevant administrative department at or above the county level for a decision on transferring social insurance premiums and notify in writing the employer’s deposit bank or any other financial institution to transfer social insurance premiums. If the balance in the account of the employer is less than the amount of social insurance premiums payable, the collection agency of social insurance premiums may require the employer to provide security and sign an agreement on deferred payment.
If the employer fails to provide security for its insufficient payment of social insurance premiums, the collection agency of social insurance premiums may apply to the people’s court for seizure, sealing up or auction of the employer’s property at a value equivalent to the social insurance premiums payable to offset the social insurance premiums with the proceeds from auction.
Chapter VIII Social Insurance Funds
Article 64 Social insurance funds shall include basic endowment insurance funds, basic medical insurance funds, employment injury insurance funds, unemployment insurance funds and maternity insurance funds. Except for basic medical insurance funds and maternity insurance funds which apply consolidated account establishment and accounting, separate accounts shall be created for a variety of other social insurance funds according to the types of social insurance, and separate accounting shall apply. Social insurance funds shall be subject to the national uniform accounting system.
Social insurance funds shall be used for designated purposes only, and no organization or individual may encroach upon or misappropriate them.
The basic endowment insurance funds shall be gradually subject to national overall planning, other social insurance funds shall be gradually subject to provincial overall planning, and the specific timetable and steps shall be set by the State Council.
Article 65 Social insurance funds shall make ends meet through budgets.
When social insurance funds are insufficient for payment, the people’s governments at and above the county level shall provide subsidies.
Article 66 Social insurance fund budgets shall be made according to the level of overall planning. Except for basic medical insurance funds and maternity insurance funds which apply consolidated budgeting, other social insurance funds shall be budgeted separately according to the types of social insurance.
Article 67 The preparation, examination and approval of the drafts of social insurance fund budgets and final accounts shall be governed by laws and the relevant provisions of the State Council.
Article 68 Social insurance funds shall be deposited into special financial accounts, and the specific management measures shall be made by the State Council.
Article 69 Under the premise of ensuring safety, social insurance funds shall be invested and operated in accordance with the relevant provisions of the State Council to realize value maintenance and appreciation.
Social insurance funds shall not be invested and operated irregularly, used for balancing other government budgets, used for building or rebuilding offices or paying personnel expenses, operating expenses or management costs, or diverted for other purposes in violation of laws and administrative regulations.
Article 70 Social insurance agencies shall periodically release information to the public about the participation in social insurance and the income and expenditures, balance and proceeds of social insurance funds.
Article 71 The state shall set up a National Social Security Fund, which is made up of funds allocated from the central fiscal budget and funds raised by other means as approved by the State Council and is used for supplementation and adjustment for social security expenditures. The National Social Security Fund shall be managed and operated by the management and operation institution of national social security funds, which shall realize value maintenance and appreciation under the premise of ensuring safety.
Information on the income and expenditures, management and investment operations of the National Social Security Fund shall be periodically released to the public. The finance department, social insurance administrative department and auditing organ under the State Council shall supervise the income and expenditures, management and investment operation of the National Social Security Fund.
Chapter IX Social Insurance Agencies
Article 72 Social insurance agencies shall be established in the overall planning areas. Social insurance agencies may, as needed for their work, establish branches and service outlets in their respective overall planning areas upon approval of the local social insurance administrative departments and institutional staffing administrative organs.
The personnel expenses of social insurance agencies and the basic operating costs and management costs incurred from handling social insurance shall be guaranteed by the public finance departments at the same level according to the relevant provisions of the state.
Article 73 Social insurance agencies shall establish and improve the business, finance, security and risk management systems.
Social insurance agencies shall pay social insurance benefits on time and in full amount.
Article 74 Where social insurance agencies request the data necessary for social insurance work through business handling, statistics and survey, the relevant entities and individuals shall timely and truthfully provide the data.
Social insurance agencies shall timely create files for employers, completely and accurately record the personnel participating in social insurance, premium payments and other social insurance data, and properly keep the original documents of registration and declaration and the accounting documents of payment and settlement.
Social insurance agencies shall timely, completely and accurately record the premiums paid by the individuals participating in social insurance, the premiums paid by their employers, the enjoyment of social insurance benefits and other personal benefits, and periodically send personal benefit records to the individuals for free.
Employers and individuals may inquire about and check their contribution records and records of enjoyment of social insurance benefits at social insurance agencies for free, and request social insurance agencies to provide social insurance consultation and other related services.
Article 75 The national social insurance information system shall be jointly built by the people’s governments at and above the county level in accordance with the uniform national plan under the principle of tiered responsibility.
Chapter X Social Insurance Supervision
Article 76 The standing committees of the people’s congresses at all levels shall hear and deliberate the special work reports of the people’s governments at the corresponding level on the income and expenditures, management and investment operations of social insurance funds and the supervision and inspection thereof and organize law enforcement inspections on the implementation of this Law to perform the function of supervision in accordance with law.
Article 77 The social insurance administrative departments of the people’s governments at and above the county level shall strengthen the supervision and inspection of employers and individuals on compliance with social insurance laws and regulations.
When the social insurance administrative department conducts supervisory inspection, the inspected employers and individuals shall truthfully provide the materials related to social insurance, and shall not refuse inspection or report falsely or with concealment.
Article 78 Public finance departments and auditing organs shall, in accordance with their respective functions, supervise the income and expenditures, management and investment operations of social insurance funds.
Article 79 Where the social insurance administrative department finds any problem when supervising and inspecting the income and expenditures, management and investment operations of social insurance funds, it shall offer suggestions for rectification, make a handling decision in accordance with law or offer handling suggestions to the relevant administrative department. The results of inspections on social insurance funds shall be periodically released to the public.
When supervising and inspecting social insurance funds, the social insurance administrative departments shall have the right to take the following measures:
1. consulting, recording or copying the materials related to the income and expenditures, management and investment operations of social insurance funds, and sealing up the materials likely to be transferred, concealed or lost;
2. interviewing the entities and individuals related to the investigated matters, and requiring them to make explanation on questions related to the investigated matters or provide the relevant certification materials; and
3. stopping acts of concealing, transferring, encroaching upon and misappropriating social insurance funds and ordering correction.
Article 80 The people’s governments in the overall planning areas shall establish social insurance regulatory committees, consisting of the representatives of employers, representatives of the insured, representatives of trade unions, experts, etc., to learn and analyze the income and expenditures, management and investment operations of social insurance funds, offer advice and suggestions on social insurance work and implement social supervision.
Social insurance agencies shall periodically report the income and expenditures, management and investment operations of social insurance funds to the social insurance regulatory committees. Social insurance regulatory committees may employ accounting firms to conduct annual audit and special audit on the income and expenditures, management and investment operations of social insurance funds. The audit results shall be open to the public.
Where the social insurance regulatory committee finds any problem in the income and expenditures, management and investment operations of social insurance funds, it shall have the right to offer suggestions for correction; and shall have the right to offer handling suggestions to the relevant departments for the illegal acts of social insurance agencies and their staff members.
Article 81 Social insurance and other relevant administrative departments, social insurance agencies, collection agencies of social insurance premiums and their staff members shall keep confidential the information on employers and individuals in accordance with law, and shall not leak such information in any form.
Article 82 Any organization or individual shall have the right to report or complain about violations of social insurance laws and regulations.
Social insurance administrative departments, health administrative departments, social insurance agencies, collection agencies of social insurance premiums, public finance departments and auditing organs shall legally handle the reports and complaints within the scope of their respective functions; and for the reports and complaints beyond the scope of their respective functions, shall notify in writing the competent departments or institutions and transfer the reports and complaints to them for handling. The competent departments or institutions shall handle the reports and complaints in a timely manner, and shall not shuffle off their responsibilities upon others.
Article 83 Where any employer or individual considers that any act of the collection agency of social insurance premiums infringes upon its or his/her legitimate rights and interests, it or he/she may apply for administrative reconsideration or lodge an administrative lawsuit in accordance with law.
An employer or individual may apply for administrative reconsideration or lodge an administrative lawsuit for the relevant social insurance agency’s failure to handle social insurance registration, assess social insurance premiums, pay social insurance benefits or handle the formalities for transfer and continuation of social insurance relationship in accordance with law or for its any other infringement upon social insurance rights and interests.
Where an individual has any social insurance dispute with his/her employer, he/she may apply for mediation or arbitration or lodge a lawsuit in accordance with law. Where an employer infringes upon the social insurance rights and interests of any individual, the individual may also request the social insurance administrative department or collection agency of social insurance premiums to handle it in accordance with law.
Chapter XI Legal Liabilities
Article 84 Where an employer fails to handle social insurance registration, the social insurance administrative department shall order it to make correction within a prescribed time limit; and if it fails to do so within the prescribed time limit, impose a fine of 1-3 times the amount of the social insurance premiums payable upon it, and impose a fine of not less than 500 yuan but not more than 3,000 yuan upon the directly liable person in charge and other directly liable persons.
Article 85 Where an employer refuses to issue a certificate of termination or rescission of employment relationship, it shall be handled in accordance with the Employment Contract Law of the People’s Republic of China.
Article 86 Where an employer fails to pay social insurance premiums on time or in full amount, the collection agency of social insurance premiums shall order it to pay or make up the deficit of premiums within a prescribed time limit, and impose a daily late fee at the rate of 0.05% of the outstanding amount from the due date; and if it still fails to pay the premiums within the prescribed time limit, the relevant administrative department shall impose a fine of 1-3 times the outstanding amount upon it.
Article 87 Where a social insurance agency or a social insurance service institution such as a medical institution or a pharmaceutical business entity obtains social insurance fund expenditures by fraud, falsification of certification materials or any other fraudulent means, the social insurance administrative department shall order it to return the social insurance funds fraudulently obtained, and impose a fine of 2-5 times the amount fraudulently obtained upon it; in the case of a social insurance service institution, rescind the service agreement; and if the directly liable person in charge and other directly liable persons have practicing qualifications, revoke their practicing qualifications in accordance with law.
Article 88 Where anyone obtains social insurance benefits by fraud, falsification of certification materials or any other fraudulent means, the social insurance administrative department shall order him/her to return the social insurance money fraudulently obtained, and impose a fine of 2-5 times the amount fraudulently obtained upon him/her.
Article 89 Where a social insurance agency or any of its staff members commits any of the following conduct, the social insurance administrative department shall order it to make correction; if it or he/she has caused losses to the social insurance funds, employers or individuals, it or he/she shall be legally liable for compensation; and the directly liable person in charge and other directly liable persons shall be subject to disciplinary actions in accordance with law:
(1) failing to perform statutory functions of social insurance;
(2) failing to deposit social insurance funds into the special financial accounts;
(3) embezzling or refusing to pay on time social insurance benefits;
(4) losing or tampering contribution records, records of enjoyment of social insurance benefits or other social insurance data or personal benefit records; or
(5) any other violation of social insurance laws and regulations.
Article 90 Where a collection agency of social insurance premiums modifies the contribution base or rate of social insurance premiums without authorization, resulting in the collection of less or more social insurance premiums than the due amount, the relevant administrative department shall order it to recover the social insurance premiums payable or return the overpayment of social insurance premiums; and impose disciplinary actions upon the directly liable person in charge and other directly liable persons in accordance with law.
Article 91 Where, in violation of this Law, anyone conceals, transfers, encroaches upon or misappropriates social insurance funds or commits irregularity in the investment operations of social insurance funds, the social insurance administrative department, public finance department or auditing organ shall order recovery of the funds; if there is any illegal income, confiscate the illegal income; and impose disciplinary actions upon the directly liable person in charge and other directly liable persons in accordance with law.
Article 92 Where a social insurance or any other relevant administrative department, a social insurance agency, a collection agency of social insurance premiums or any of their staff members leaks information on employers and individuals, the directly liable person in charge and other directly liable persons shall be subject to disciplinary actions in accordance with law; and if it or he/she causes losses to any employer or individual, it or he/she shall be liable for compensation.
Article 93 Where any state functionary abuses his/her power, neglects his/her duties, practices favoritism or makes falsification during the administration and supervision of social insurance, he/she shall be subject to disciplinary actions in accordance with law.
Article 94 Whoever violates this Law shall be subject to criminal liability if the violation constitutes a crime.
Chapter XII Supplementary Provisions
Article 95 Rural migrant workers shall participate in social insurance in accordance with this Law.
Article 96 In the case of expropriation of rural collective-owned land, the social insurance premiums for farmers whose land is expropriated shall be arranged in full amount, and such farmers shall be included in the corresponding social insurance system in accordance with the relevant provisions of the State Council.
Article 97 Foreigners employed within the territory of the People’s Republic of China shall participate in social insurance analogically in accordance with this Law.
Article 98 This Law shall come into force on July 1, 2011.