社会保险费征缴暂行条例（附英文）
国务院令[1999]第259号

《社会保险费征缴暂行条例》已经1999年1月14日国务院第13次常务委员会议通过，现予发布，自发布之日起施行。

国务院总理 朱?基

一九九九年一月二十二日

第一章 总 则
第一条 为了加强和规范社会保险费征缴工作，保障社会保险金的发放，制定本条例。
第二条 基本养老保险费、基本医疗保险费、失业保险费（以下统称社会保险费）的征收、缴纳，适用本条例。
本条例所称缴费单位、缴费个人，是指依照有关法律、行政法规和国务院的规定，应当缴纳社会保险费的单位和个人。
第三条 基本养老保险费的征缴范围：国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工，实行企业化管理的事业单位及其职工。
基本医疗保险费的征缴范围：国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工，国家机关及其工作人员，事业单位及其职工，民办非企业单位及其职工，社会团体及其专职人员。
失业保险费的征缴范围：国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工，事业单位及其职工。
省、自治区、直辖市人民政府根据当地实际情况，可以规定将城镇个体工商户纳入基本养老保险、基本医疗保险的范围，并可以规定将社会团体及其专职人员、民办非企业单位及其职工以及有雇工的城镇个体工商户及其雇工纳入失业保险的范围。
社会保险费的费基、费率依照有关法律、行政法规和国务院的规定执行。
第四条 缴费单位、缴费个人应当按时足额缴纳社会保险费。
征缴的社会保险费纳入社会保险基金，专款专用，任何单位和个人不得挪用。
第五条 国务院劳动保障行政部门负责全国的社会保险费征缴管理和监督检查工作。县级以上地方各级人民政府劳动保障行政部门负责本行政区域内的社会保险费征缴管理和监督检查工作。
第六条 社会保险费实行三项社会保险费集中、统一征收。社会保险费的征收机构由省、自治区、直辖市人民政府规定，可以由税务机关征收，也可以由劳动保障行政部门按照国务院规定设立的社会保险经办机构（以下简称社会保险经办机构）征收。

第二章 征缴管理
第七条 缴费单位必须向当地社会保险经办机构办理社会保险登记，参加社会保险。
登记事项包括：单位名称、住所、经营地点、单位类型、法定代表人或者负责人、开户银行帐号以及国务院劳动保障行政部门规定的其他事项。
第八条 本条例施行前已经参加社会保险的缴费单位，应当自本条例施行之日起6个月内到当地社会保险经办机构补办社会保险登记，由社会保险经办机构发给社会保险登记证件。
本条例施行前尚未参加社会保险的缴费单位应当自本条例施行之日起30日内，本条例施行后成立的缴费单位应当自成立之日起30日内，持营业执照或者登记证书等有关证件，到当地社会保险经办机构申请办理社会保险登记。社会保险经办机构审核后，发给社会保险登记证件。
社会保险登记证件不得伪造、变造。
社会保险登记证件的样式由国务院劳动保障行政部门制定。
第九条 缴费单位的社会保险登记事项发生变更或者缴费单位依法终止的，应当自变更或者终止之日起30日内，到社会保险经办机构办理变更或者注销社会保险登记手续。
第十条 缴费单位必须按月向社会保险经办机构申报应缴纳的社会保险费数额，经社会保险经办机构核定后，在规定的期限内缴纳社会保险费。
缴费单位不按规定申报应缴纳的社会保险费数额的，由社会保险经办机构暂按该单位上月缴费数额的百分之一百一十确定应缴数额；没有上月缴费数额的，由社会保险经办机构暂按该单位的经营状况、职工人数等有关情况确定应缴数额。缴费单位补办申报手续并按核定数额缴纳社会保险费后，由社会保险经办机构按照规定结算。
第十一条 省、自治区、直辖市人民政府规定由税务机关征收社会保险费的，社会保险经办机构应当及时向税务机关提供缴费单位社会保险登记、变更登记、注销登记以及缴费申报的情况。
第十二条 缴费单位和缴费个人应当以货币形式全额缴纳社会保险费。
缴费个人应当缴纳的社会保险费，由所在单位从其本人工资中代扣代缴。
社会保险费不得减免。
第十三条 缴费单位未按规定缴纳和代扣代缴社会保险费的，由劳动保障行政部门或者税务机关责令限期缴纳；逾期仍不缴纳的，除补缴欠缴数额外，从欠缴之日起，按日加收千分之二的滞纳金。滞纳金并入社会保险基金。
第十四条 征收的社会保险费存入财政部门在国有商业银行开设的社会保障基金财政专户。
社会保险基金按照不同险种的统筹范围，分别建立基本养老保险基金、基本医疗保险基金、失业保险基金。各项社会保险基金分别单独核算。
社会保险基金不计征税、费。
第十五条 省、自治区、直辖市人民政府规定由税务机关征收社会保险费的，税务机关应当及时向社会保险经办机构提供缴费单位和缴费个人的缴费情况；社会保险经办机构应当将有关情况汇总，报劳动保障行政部门。
第十六条 社会保险经办机构应当建立缴费记录，其中基本养老保险、基本医疗保险并应当按照规定记录个人帐户。社会保险经办机构负责保存缴费记录，并保证其完整、安全。社会保险经办机构应当至少每年向缴费个人发送一次基本养老保险、基本医疗保险个人帐户通知单。
缴费单位、缴费个人有权按照规定查询缴费记录。

第三章 监督检查
第十七条 缴费单位应当每年向本单位职工公布本单位全年社会保险费缴纳情况，接受职工监督。
社会保险经办机构应当定期向社会公告社会保险费征收情况，接受社会监督。
第十八条 按照省、自治区、直辖市人民政府关于社会保险费征缴机构的规定，劳动保障行政部门或者税务机关依法对单位缴费情况进行检查时，被检查的单位应当提供与缴纳社会保险费有关的用人情况、工资表、财务报表等资料，如实反映情况，不得拒绝检查，不得谎报、瞒报。劳动保障行政部门或者税务机关可以记录、录音、录像、照相和复制有关资料；但是，应当为缴费单位保密。
劳动保障行政部门、税务机关的工作人员在行使前款所列职权时，应当出示执行公务证件。
第十九条 劳动保障行政部门或者税务机关调查社会保险费征缴违法案件时，有关部门、单位应当给予支持、协助。
第二十条 社会保险经办机构受劳动保障行政部门的委托，可以进行与社会保险费征缴有关的检查、调查工作。
第二十一条 任何组织和个人对有关社会保险费征缴的违法行为，有权举报。劳动保障行政部门或者税务机关对举报应当及时调查，按照规定处理，并为举报人保密。
第二十二条 社会保险基金实行收支两条线管理，由财政部门依法进行监督。
审计部门依法对社会保险基金的收支情况进行监督。

第四章 罚 则
第二十三条 缴费单位未按照规定办理社会保险登记、变更登记或者注销登记，或者未按照规定申报应缴纳的社会保险费数额的，由劳动保障行政部门责令限期改正；情节严重的，对直接负责的主管人员和其他直接责任人员可以处1000元以上5000元以下的罚款；情节特别严重的，对直接负责的主管人员和其他直接责任人员可以处5000元以上10000元以下的罚款。
第二十四条 缴费单位违反有关财务、会计、统计的法律、行政法规和国家有关规定，伪造、变造、故意毁灭有关帐册、材料，或者不设帐册，致使社会保险费缴费基数无法确定的，除依照有关法律、行政法规的规定给予行政处罚、纪律处分、刑事处罚外，依照本条例第十条的规定征缴；迟延缴纳的，由劳动保障行政部门或者税务机关依照本条例第十三条的规定决定加收滞纳金，并对直接负责的主管人员和其他直接责任人员处5000元以上20000元以下的罚款。
第二十五条 缴费单位和缴费个人对劳动保障行政部门或者税务机关的处罚决定不服的，可以依法申请复议；对复议决定不服的，可以依法提起诉讼。
第二十六条 缴费单位逾期拒不缴纳社会保险费、滞纳金的，由劳动保障行政部门或者税务机关申请人民法院依法强制征缴。
第二十七条 劳动保障行政部门、社会保险经办机构或者税务机关的工作人员滥用职权、徇私舞弊、玩忽职守，致使社会保险费流失的，由劳动保障行政部门或者税务机关追回流失的社会保险费；构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。
第二十八条 任何单位、个人挪用社会保险基金的，追回被挪用的社会保险基金；有违法所得的，没收违法所得，并入社会保险基金；构成犯罪的，依法追究刑事责任；尚不构成犯罪的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。

第五章 附 则
第二十九条 省、自治区、直辖市人民政府根据本地实际情况，可以决定本条例适用于本行政区域内工伤保险费和生育保险费的征收、缴纳。
第三十条 税务机关、社会保险经办机构征收社会保险费，不得从社会保险基金中提取任何费用，所需经费列入预算，由财政拨付。
第三十一条 本条例自发布之日起生效。

国务院 1999年1月22日 颁布

Interim Regulations on Collection and Payment of Social Insurance Premiums

Decree [1999] No.259 of the State Council


"Interim Regulations on Collection and Payment of Social Insurance Premiums" is adopted at the thirteenth Executive Meeting of the State Council on January 14, 1999, and is hereby promulgated. This law will enter into force as of its promulgation.


Premier of the State Council: Zhu Rongji
January 22,1999

Chapter I General Provisions
Article 1 These Regulations are formulated to strengthen and regularize collection and payment of social insurance premiums, and to ensure the granting of social insurance compensation.
Article 2 These Regulations are applicable to collection and payment of basic pensions, basic medical insurance premiums and unemployment insurance premiums (hereinafter collectively referred to "social insurance premiums").
A unit or an individual paying premiums mentioned in these Regulations refers to the unit or individual who shall pay social insurance premiums according to the provisions of relevant laws, administrative regulations and of the State Council.
Article 3 The collection and payment scope of basic pensions: State-owned enterprises, collectively owned enterprises in cities and towns, enterprises with foreign investment, privately owned enterprises in cities and towns and other enterprises in cities and towns as well as their staff and workers, and institutions managed as enterprise as well as their staff and workers.
The collection and payment scope of basic medical insurance premiums: State-owned enterprises, collectively owned enterprises in cities and towns, enterprises with foreign investment, privately owned enterprises in cities and towns and other enterprises in cities and towns as well as their staff and workers, State organs and their functionaries, institutions and their staff and workers, private non-enterprise unit as well as their staffs and workers, social organizations and their full-time staff.
The collection and payment scope of unemployment insurance premiums: State-owned enterprises, collectively owned enterprises in cities and towns, enterprises with foreign investment, privately owned enterprise in cities and towns and other enterprises in cities and towns as well as their staff and workers, institutions as well as their staff and workers.
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government, according to the actual local situations, may provide for the incorporation of individual industrial and commercial businesses in cities and towns into the collection and payment scope of basic pensions and basic medical insurance, and may provide for the incorporation of social organizations and their full-time staff, private non-enterprise units and their staffs and workers, as well as individual industrial and commercial businesses in cities and towns with employees and their employees into the collection and payment scope of unemployment insurance.
The base and rate of social insurance premiums shall be set fixed in accordance with relevant laws and administrative regulations as well as provisions of the State Council.
Article 4 Units and individuals paying premiums shall promptly pay social insurance premiums in full amount.
Social insurance premiums collected and paid shall be incorporated into social insurance funds and only used for their special purposes. No unit and individual may misappropriate these premiums.
Article 5 The administrative department of labor security under the State Council is responsible for the nationwide administration, supervision and checkup of the collection and payment of social insurance premiums. The administrative departments of labor security of the people's governments at or above the county level are responsible for the administration, supervision and checkup of the collection and payment of social insurance premiums within their respective administrative areas.
Article 6 Social insurance premiums shall be collected in a way that three kinds of social insurance premiums are collected centrally and uniformly. The people's governments of provinces, autonomous regions, and municipalities directly under the central Government shall prescribe the collecting agencies. They may collect by taxation departments, or by social insurance agencies established by the administrative department of labor security according to the provisions of the State Council (hereinafter referred to as social insurance agencies).

Chapter II Administration of Collection and Payment
Article 7 Units paying premiums must carry out social insurance registration with local social insurance agencies to participate in social insurance.
The registration items include: name and domicile of the unit, its business place, type of the unit, its legal representative or person in charge, its bank account number and other items prescribed by the administrative department for labor security of the State Council.
Article 8 Units paying premiums which have already participated in social insurance before the enforcement of these Regulation shall, within 6 months of the date of enforcement of these Regulation, carry out social insurance registration with the local social insurance agencies, and the said agencies shall issue them a social insurance registration certificate.
Units paying premiums which have not participated in social insurance before the enforcement of these Regulation, within 30 days of the date of enforcement of these Regulations, and units paying premiums which are established after the enforcement of these Regulations, within 30 days of the date of their establishment, shall apply for social insurance registration at the local social insurance agencies on the basis of their business licenses, registration certificates or other such relevant certificates. After verification, the social insurance agencies shall issue them a social insurance registration certificate.
Social insurance registration certificate may not be forged or altered.
The form of social insurance registration certificate shall be determined by the administrative department of labor security of the State Council.
Article 9 If the social insurance registration items of a unit paying premiums change or the unit paying premiums is terminated according to law, procedures for change or cancellation of the social insurance registration shall be carried out with the social insurance agency within 30 days of the date of the change or termination.
Article 10 Units paying premiums shall, on a monthly basis, report to the social insurance agency the amount of social insurance premiums payable and, after assessment by the social insurance agency, pay their social insurance premiums within the prescribed time period.
If a unit paying premiums fails to report the amount of social insurance premiums payable according to provisions, the social insurance agency `shall provisionally set the amount payable at 110 per cent of the premium amount paid in the preceding month. If it did not make a premium payment in the preceding month, the social insurance agency shall provisionally set the amount payable according to the unit's business situations, its number of staff and workers and other such relevant circumstances. After a unit paying premiums has retroactively carried out its reporting procedures and paid the social insurance premiums according to the sum assessed, the social insurance agency shall settle the accounts according to provisions.
Article 11 If the people's government of a province, an autonomous region or a municipality directly under the Central Government has determined that the tax authorities shall levy and collect social insurance premiums, the social insurance agency shall promptly provide the tax authorities with the relevant information of the social insurance registration, changes of registration, cancellation of registration and premium payment reports of the unit paying premiums.
Article 12 Units and individuals paying premiums shall pay their social insurance premiums in cash and in full.
The social insurance premiums payable by individuals paying premiums shall be withheld from their wages and paid for them by their work units.
Social insurance premiums may not be reduced or exempted.
Article 13 If a unit paying premium fails to pay its own social insurance premiums or to withhold and pay those of its staff and workers according to provisions, the administrative department of labor security or tax authority shall order it to pay within a prescribed time limit; if it has still not paid at the end of the time limit, in addition to paying the sum owned, it shall pay a late-payment fine of 0.2 per cent per day, counting from the date when the amount became overdue. Late-payment fines shall be consolidated into the social insurance funds.
Article 14 Social insurance premiums collected shall be deposited into a dedicated public finance account for social security funds opened by the public finance authorities with a State-owned commercial bank.
The social insurance funds established shall respectively be basic old age insurance funds, basic medical insurance funds, and unemployment insurance funds according to the pooling scope for the risk concerned. Separate and independent accounts shall be maintained for each type of social insurance funds.
No taxes of fees shall be calculated or levied on social insurance funds.
Article 15 If the people's government of a province, an autonomous region or a municipality directly under the Central Government has determined that the tax authorities shall levy and collect social premiums, the tax authorities shall promptly provide the social insurance agencies with information of the premium payments of units and individuals paying premiums. The social insurance agencies shall consolidate the relevant matters and submit them to the administrative departments of labor security.
Article 16 Social insurance agencies shall establish premium payment records. Of such records, those that pertain to basic old age insurance and basic medical insurance shall contain a record of the personal accounts, according to provisions. Social insurance agencies shall be responsible for maintaining premium payment records and ensuring their completeness and security. Social insurance agencies shall issue statements to individuals paying premiums concerning their basic old age insurance and basic medical insurance personal accounts at least once a year.
Units and individuals paying premiums are entitled to access their premium payment records according to provisions.

Chapter III Supervision and Examination
Article 17 Unit paying premiums shall announce to their staff and workers on a annual basis details of the units' social insurance premium payments for the whole year, and accept the supervision of their staff and workers.
Social insurance agencies shall periodically inform the public on details of the levy and collection of social insurance premiums, and accept the supervision of the society.
Article 18 According to the provisions of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government on collecting agencies of social insurance premiums, when an administrative department of labor security or a tax authority conducts an examination of the premium payments of a unit according to law, the unit being examined shall provide such information relevant to the payment of social insurance premiums as employment details, payrolls and financial statements, etc., and truthfully report the situation. The unit examined may not refuse the examination or make false or deceptive reports. The administrative department of labor security or the tax authority may make a written record of, audio tape, videotape, photograph or photocopy materials; however, they shall maintain the confidentiality of the unit paying premiums.
When conducting the duties indicated in the preceding paragraph, the personnel of the administrative department of labor security or the tax authority shall produce their proof of carrying out official business.
Article 19 When an administrative departments of labor security or a tax authority investigates cases of the illegal acts related to the collection and payment of social insurance premiums, the relevant departments and units shall provide support and cooperation.
Article 20 Subject to authorization by the administrative departments of labor security, social insurance agencies may conduct examination and investigation related to the collection and payment of social insurance premiums.
Article 21 Any organization or individual has the right to report illegal acts related to the collection and payment of social insurance premiums. The administrative department of labor security or the tax authority shall promptly investigate the report, handle it according to provisions, and maintain the confidentiality of the person making the report.
Article 22 Payments into and out of the social insurance fund shall be subject to separate administration and shall be supervised by the public finance departments according to law.
The auditing departments shall supervise the payments into and out of the social insurance fund according to law.

Chapter IV Penalty Provisions
Article 23 If a unit paying premiums fails to carry out social insurance registration, change its registration or cancel its registration according to provisions, or fails to report the amount of social insurance premiums payable according to provisions, the administrative department of labor security shall order it to correct situation within a prescribed time limit; in serious cases, a fine of not less than 1,000 yuan and not more than 5,000 yuan may be imposed on the person in charge who are directly responsible and other directly responsible persons; in particularly serious cases, a fine of not less than 5,000 yuan and not more than 10,000 yuan may be imposed on the person in charge who are directly responsible and other directly responsible persons.
Article 24 If a unit paying premiums violates relevant financial, accounting or statistics laws or administrative regulations or relevant State regulations, or forges, alters or intentionally destroy relevant account books or documents, or fails to keep accounts, thereby making it impossible to determine the base number for the collection and payment of social insurance premiums, it shall not only be subjected to administrative penalties, disciplinary punishment and/or criminal prosecution in accordance with the provisions of the relevant laws and administrative regulations, but it shall also make payment in accordance with Article 10 of these Regulations. If it delays payment, the administrative department of labor security or the tax authority shall decide to impose a late-payment fine in accordance with Article 13 of these Regulations and impose a fine of not less than 5,000 yuan and not more than 20,000 yuan on the person in charge who are directly responsible and other directly responsible persons.
Article 25 Units or individuals paying premiums dissatisfied with the penal decisions of the administrative departments of labor security or tax authorities may apply for reconsideration of the cases according to law. If the units or individuals are dissatisfied with the decisions made upon reconsideration, thy may file suits according to law.
Article 26 If a unit paying premiums refuses to pay its social insurance premiums or late-payment fines after the time limit for payment thereof has expired, the administrative department of labor security or the tax authority shall apply to the people's court to enforce payment according to law.
Article 27 If personnel of an administrative department of labor security, social insurance agency or tax authority abuse their powers, practise favoritism or graft, or neglect their duties, resulting in the loss of social insurance premiums, the administrative department of labor security or the tax authority shall pursue the recovery of the lost social insurance premiums; if a comical offence is constituted, criminal liability shall be pursued according to law; if no criminal offence is constituted, administrative punishment shall be imposed according to law.
Article 28 If any unit or individual misappropriates social insurance funds, the recovery of the misappropriated funds shall be pursued, and any illegal income shall be confiscated and consolidated with the social insurance funds; if a comical offence is constituted, criminal liability shall be pursued according to law; if no criminal offence is constituted, the persons in charge directly responsible and other directly responsible persons shall be subjected to administrative punishment according to law.

Chapter V Supplementary Provisions
Article 29 The people's' governments of provinces, autonomous regions and municipalities directly under the Central Government, according to the actual local conditions, may determine that these regulations shall apply to the collection and payment of work-related injury insurance and maternity insurance premiums within their respective administrative areas.
Article 30 The tax authorities and social insurance agencies may not make any appropriations from the social insurance funds to cover expenses incurred in their levy and collection of social insurance premiums. Funding for the necessary expenses shall be included in the budget and appropriated form public finance.
Article 31 These Regulations shall enter into force as of the date of promulgation.

Promulgated by The State Council on 1999-1-22