KYB CHINA(1999年1月22日中华人民共和国国务院令第259号发布 根据2019年3月24日《国务院关于修改部分行政法规的决定》修订)
(Promulgated by Decree No. 259 of the State Council of the People's Republic of China on January 22, 1999, and revised in accordance with the Decision of the State Council on Amending Certain Administrative Regulations on March 24, 2019)
总则
General Provisions
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。
These Regulations are formulated to strengthen and standardize the collection and payment of social insurance premiums and to ensure the disbursement of social insurance benefits.
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。
These Regulations apply to the collection and payment of basic pension insurance premiums, basic medical insurance premiums, and unemployment insurance premiums (hereinafter collectively referred to as social insurance premiums).
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。
The term "premium-paying unit" and "premium-paying individual" as used in these Regulations refer to units and individuals that are required to pay social insurance premiums in accordance with relevant laws, administrative regulations, and provisions of the State Council.
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。
The scope of collection of basic pension insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, and other urban enterprises and their employees; enterprises managed as enterprises and their employees.
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。
The scope of collection of basic medical insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, and other urban enterprises and their employees; state organs and their staff; public institutions and their employees; private non-enterprise units and their employees; social organizations and their full-time personnel.
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。
The scope of collection of unemployment insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, and other urban enterprises and their employees; public institutions and their employees.
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。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may, based on local conditions, stipulate that urban individual businesses be included in the scope of basic pension insurance and basic medical insurance, and may also stipulate that social organizations and their full-time personnel, private non-enterprise units and their employees, and urban individual businesses with employees and their employees be included in the scope of unemployment insurance.
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。
The base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations, and provisions of the State Council.
缴费单位、缴费个人应当按时足额缴纳社会保险费。
Premium-paying units and premium-paying individuals shall pay social insurance premiums in full and on time.
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。
The collected social insurance premiums shall be incorporated into the social insurance fund, used exclusively for designated purposes, and no unit or individual may misappropriate them.
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。
The labor and social security administrative department of the State Council shall be responsible for the management, supervision, and inspection of the collection and payment of social insurance premiums nationwide. The labor and social security administrative departments of local people's governments at or above the county level shall be responsible for the management, supervision, and inspection of the collection and payment of social insurance premiums within their respective administrative regions.
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。
Social insurance premiums shall be collected centrally and uniformly for the three types of social insurance. The collection agency for social insurance premiums shall be designated by the people's government of the province, autonomous region, or municipality directly under the Central Government, and may be collected by the tax authority or by the social insurance agency established by the labor and social security administrative department in accordance with the provisions of the State Council (hereinafter referred to as the social insurance agency).
征缴管理
Collection and Payment Management
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。
Premium-paying units must register for social insurance with the local social insurance agency and participate in social insurance.
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、开户银行账号以及国务院劳动保障行政部门规定的其他事项。
Registration items include: unit name, domicile, place of business, unit type, legal representative or responsible person, bank account number, and other items prescribed by the labor and social security administrative department of the State Council.
企业在办理登记注册时，同步办理社会保险登记。
When an enterprise registers for incorporation, it shall simultaneously register for social insurance.
前款规定以外的缴费单位应当自成立之日起30日内，向当地社会保险经办机构申请办理社会保险登记。
Premium-paying units other than those specified in the preceding paragraph shall apply to the local social insurance agency for social insurance registration within 30 days from the date of establishment.
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。
If the social insurance registration items of a premium-paying unit change or the premium-paying unit is legally terminated, it shall go through the formalities for changing or canceling the social insurance registration with the social insurance agency within 30 days from the date of change or termination.
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。
Premium-paying units must declare the amount of social insurance premiums payable to the social insurance agency on a monthly basis, and pay the social insurance premiums within the prescribed time limit after verification by the social insurance agency.
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110%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。
If a premium-paying unit fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency shall temporarily determine the amount payable at 110% of the unit's premium amount for the previous month; if there is no premium amount for the previous month, the social insurance agency shall temporarily determine the amount payable based on the unit's operating conditions, number of employees, and other relevant circumstances. After the premium-paying unit completes the declaration procedures and pays the social insurance premiums at the verified amount, the social insurance agency shall settle the account in accordance with the regulations.
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。
Where the people's government of a province, autonomous region, or municipality directly under the Central Government stipulates that the tax authority shall collect social insurance premiums, the social insurance agency shall promptly provide the tax authority with information on the premium-paying unit's social insurance registration, change of registration, cancellation of registration, and premium payment declaration.
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。
Premium-paying units and premium-paying individuals shall pay social insurance premiums in full in monetary form.
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。
The social insurance premiums payable by premium-paying individuals shall be withheld and paid by their employer from their wages.
社会保险费不得减免。
Social insurance premiums shall not be reduced or exempted.
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2‰的滞纳金。滞纳金并入社会保险基金。
If a contribution unit fails to pay or withhold social insurance premiums as required, the labor and social security administrative department or the tax authority shall order it to pay within a specified period; if it still fails to pay after the deadline, in addition to making up the overdue amount, a late fee of 2‰ per day shall be imposed from the date the payment became overdue. The late fee shall be included in the social insurance fund.
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。
The collected social insurance premiums shall be deposited into the social security fund fiscal account opened by the financial department in a state-owned commercial bank.
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。
Social insurance funds shall establish basic pension insurance funds, basic medical insurance funds, and unemployment insurance funds separately according to the pooling scope of different insurance types. Each social insurance fund shall be accounted for separately.
社会保险基金不计征税、费。
Social insurance funds shall not be subject to taxes or fees.
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。
Where the people's government of a province, autonomous region, or municipality directly under the Central Government stipulates that the tax authority shall collect social insurance premiums, the tax authority shall promptly provide the social insurance agency with the payment information of contribution units and individuals; the social insurance agency shall summarize the relevant information and report it to the labor and social security administrative department.
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账户。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、基本医疗保险个人账户通知单。
The social insurance agency shall establish payment records, among which basic pension insurance and basic medical insurance shall record individual accounts as required. The social insurance agency is responsible for preserving payment records and ensuring their completeness and security. The social insurance agency shall send a notice of the basic pension insurance and basic medical insurance individual account to each contributing individual at least once a year.
缴费单位、缴费个人有权按照规定查询缴费记录。
Contribution units and individuals have the right to inquire about payment records in accordance with regulations.
监督检查
Supervision and Inspection
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。
A contribution unit shall annually disclose to its employees the unit's social insurance premium payment for the entire year and accept employee supervision.
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。
The social insurance agency shall regularly announce to the public the collection of social insurance premiums and accept public supervision.
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。
In accordance with the provisions of the people's government of a province, autonomous region, or municipality directly under the Central Government on the collection agency of social insurance premiums, when the labor and social security administrative department or the tax authority conducts an inspection of a unit's payment in accordance with the law, the inspected unit shall provide materials related to the payment of social insurance premiums, such as employment information, payroll, and financial statements, truthfully reflect the situation, and shall not refuse the inspection or make false or concealed reports. The labor and social security administrative department or the tax authority may record, audio-record, video-record, photograph, and copy relevant materials; however, it shall maintain confidentiality for the contribution unit.
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。
When exercising the powers listed in the preceding paragraph, staff members of the labor and social security administrative department or the tax authority shall present their official identification.
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。
When the labor and social security administrative department or the tax authority investigates illegal cases concerning the collection and payment of social insurance premiums, relevant departments and units shall provide support and assistance.
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。
The social insurance agency, entrusted by the labor and social security administrative department, may carry out inspections and investigations related to the collection and payment of social insurance premiums.
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。
Any organization or individual has the right to report illegal acts related to the collection and payment of social insurance premiums. The labor and social security administrative department or the tax authority shall promptly investigate the report, handle it in accordance with regulations, and maintain confidentiality for the whistleblower.
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。
Social insurance funds shall be managed with separate revenue and expenditure lines and shall be supervised by the financial department in accordance with the law.
审计部门依法对社会保险基金的收支情况进行监督。
The audit department shall supervise the revenue and expenditure of social insurance funds in accordance with the law.
罚则
Penalties
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。
If a contribution unit fails to complete social insurance registration, change registration, or cancellation registration as required, or fails to declare the amount of social insurance premiums payable as required, the labor and social security administrative department shall order it to correct within a specified period; if the circumstances are serious, the directly responsible supervisor and other directly responsible persons may be fined not less than 1,000 yuan but not more than 5,000 yuan; if the circumstances are especially serious, the directly responsible supervisor and other directly responsible persons may be fined not less than 5,000 yuan but not more than 10,000 yuan.
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、故意毁灭有关账册、材料，或者不设账册，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。
If a contribution unit violates relevant financial, accounting, or statistical laws, administrative regulations, and state provisions by forging, altering, intentionally destroying relevant accounts or materials, or failing to set up accounts, resulting in the inability to determine the base for social insurance premiums, in addition to administrative penalties, disciplinary sanctions, or criminal penalties in accordance with relevant laws and administrative regulations, the premiums shall be collected in accordance with Article 10 of these Regulations; if payment is delayed, the labor and social security administrative department or the tax authority shall decide to impose a late fee in accordance with Article 13 of these Regulations, and impose a fine of not less than 5,000 yuan but not more than 20,000 yuan on the directly responsible supervisor and other directly responsible persons.
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。
If a contribution unit or individual disagrees with a penalty decision made by the labor and social security administrative department or the tax authority, it may apply for reconsideration in accordance with the law; if it disagrees with the reconsideration decision, it may file a lawsuit in accordance with the law.
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。
If a contribution unit refuses to pay social insurance premiums and late fees after the deadline, the labor and social security administrative department or the tax authority shall apply to the people's court for compulsory enforcement in accordance with the law.
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。
If staff members of the labor and social security administrative department, the social insurance agency, or the tax authority abuse their power, engage in malpractice for personal gain, or neglect their duties, resulting in the loss of social insurance premiums, the labor and social security administrative department or the tax authority shall recover the lost social insurance premiums; if a crime is constituted, criminal liability shall be pursued in accordance with the law; if no crime is constituted, administrative sanctions shall be imposed in accordance with the law.
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。
If any unit or individual misappropriates social insurance funds, the misappropriated social insurance funds shall be recovered; if there is illegal income, the illegal income shall be confiscated and included in the social insurance fund; if a crime is constituted, criminal liability shall be pursued in accordance with the law; if no crime is constituted, administrative sanctions shall be imposed on the directly responsible supervisor and other directly responsible persons in accordance with the law.
附则
Supplementary Provisions
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。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may, based on local actual conditions, decide that these Regulations apply to the collection and payment of work-related injury insurance premiums and maternity insurance premiums within their respective administrative regions.
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。
Tax authorities and social insurance agencies shall not deduct any expenses from the social insurance fund when collecting social insurance premiums. The necessary expenses shall be included in the budget and allocated by the finance department.
本条例自发布之日起施行。
These Regulations shall come into force on the date of promulgation.