法律文本

中华人民共和国社会保险法（2018修正）

Social Insurance Law of the People's Republic of China (Revision 2018)

（2010年10月28日第十一届全国人民代表大会常务委员会第十七次会议通过 根据2018年12月29日第十三届全国人民代表大会常务委员会第七次会议《关于修改〈中华人民共和国社会保险法〉的决定》修正）

(Adopted at the 17th Session of the Standing Committee of the 11th National People's Congress of the People's Republic of China on October 28, 2010, and revised according to the Decision on Revising the Social Insurance Law of the People's Republic of China adopted at the 7th Session of the Standing Committee of the 13th National People's Congress on December 29, 2018)

第一章 总 则

Chapter 1 General Provisions

第一条   为了规范社会保险关系，维护公民参加社会保险和享受社会保险待遇的合法权益，使公民共享发展成果，促进社会和谐稳定，根据宪法，制定本法。

Article 1 This Law is formulated pursuant to the Constitution for the purposes of standardising social security relationships, protecting the legitimate rights and interests of citizens for participation in social security and their social security entitlements, sharing development results with citizens, and promoting social harmony and stability.

第二条   国家建立基本养老保险、基本医疗保险、工伤保险、失业保险、生育保险等社会保险制度，保障公民在年老、疾病、工伤、失业、生育等情况下依法从国家和社会获得物质帮助的权利。

Article 2 The State shall establish social security systems such as basic pension insurance, basic medical insurance, work injury insurance, unemployment insurance, family planning insurance, etc, to protect the rights of citizens for obtaining material assistance from the State and the society pursuant to the law in the circumstances of old age, illness, work injury, unemployment, family planning, etc.

第三条   社会保险制度坚持广覆盖、保基本、多层次、可持续的方针，社会保险水平应当与经济社会发展水平相适应。

Article 3 Social security systems shall adhere to the principles of wide coverage, basic assurance, multi-level and sustainability, social security standards shall correspond to economic and social development standards.

第四条   中华人民共和国境内的用人单位和个人依法缴纳社会保险费，有权查询缴费记录、个人权益记录，要求社会保险经办机构提供社会保险咨询等相关服务。

Article 4 Employers and individuals in the People's Republic of China shall contribute social security premiums pursuant to the law, have the right to enquire into records of contributions and records of individuals' rights and interests, and request for social security agencies to provide the relevant services such as social security consultation, etc.

个人依法享受社会保险待遇，有权监督本单位为其缴费情况。

Individuals shall enjoy social security benefits pursuant to the law, and shall have the right to supervise their employers' contribution of premiums.

第五条   县级以上人民政府将社会保险事业纳入国民经济和社会发展规划。

Article 5 People's Governments of county level and above shall include social security undertakings into their national economic and social development plan.

国家多渠道筹集社会保险资金。县级以上人民政府对社会保险事业给予必要的经费支持。

The State shall raise social insurance funds through multiple channels. People's Governments of county level and above shall provide the requisite financial support for social security undertakings.

国家通过税收优惠政策支持社会保险事业。

The State shall support social security undertakings through tax incentive policies.

第六条   国家对社会保险基金实行严格监管。

Article 6 The State shall implement strict regulation over social security funds.

国务院和省、自治区、直辖市人民政府建立健全社会保险基金监督管理制度，保障社会保险基金安全、有效运行。

The State Council and People's Governments of provinces, autonomous regions and centrally-administered municipalities shall establish a proper social security fund supervision and administration system to ensure secured and effective operations of social security fund.

县级以上人民政府采取措施，鼓励和支持社会各方面参与社会保险基金的监督。

People's Governments of county level and above shall adopt measures to encourage and support all sectors of the public to participate in supervision of social security fund.

第七条   国务院社会保险行政部门负责全国的社会保险管理工作，国务院其他有关部门在各自的职责范围内负责有关的社会保险工作。

Article 7 The social security administrative authorities of the State Council shall be responsible for administration of social security matters nationwide, other relevant authorities of the State Council shall be responsible for the relevant social security matters within their respective scope of duties.

县级以上地方人民政府社会保险行政部门负责本行政区域的社会保险管理工作，县级以上地方人民政府其他有关部门在各自的职责范围内负责有关的社会保险工作。

The social security administrative authorities of local People's Governments of county level and above shall be responsible for administration of social security matters within their administrative region, other relevant authorities of local People's Governments of county level and above shall be responsible for the relevant social security matters within their respective scope of duties.

第八条   社会保险经办机构提供社会保险服务，负责社会保险登记、个人权益记录、社会保险待遇支付等工作。

Article 8 Social security agencies shall provide social security services and be responsible for social security registration, records of individuals' rights and interests, payment of social security benefits, etc.

第九条   工会依法维护职工的合法权益，有权参与社会保险重大事项的研究，参加社会保险监督委员会，对与职工社会保险权益有关的事项进行监督。

Article 9 Trade unions shall protect the legitimate rights and interests of employees pursuant to the law, have the right to participate in research of significant social security matters, participate in social security supervision committee, and supervise matters relating to social security rights and interests of employees.

第二章 基本养老保险

Chapter 2 Basic Endowment Insurance

第十条   职工应当参加基本养老保险，由用人单位和职工共同缴纳基本养老保险费。

Article 10 Employees shall participate in basic pension insurance, employers and employees shall jointly contribute basic pension insurance premiums.

无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员可以参加基本养老保险，由个人缴纳基本养老保险费。

Individually-owned businesses which have no employees and part-time employees and other employees with flexible working hour who have not participated in basic pension insurance with their employer may participate in basic pension insurance, and individuals shall contribute basic pension insurance premiums.

公务员和参照公务员法管理的工作人员养老保险的办法由国务院规定。

The measures for pension insurance of civil servants and pension insurance of staff managed with reference to the Civil Servants Law shall be stipulated by the State Council.

第十一条   基本养老保险实行社会统筹与个人账户相结合。

Article 11 Basic pension insurance shall implement a combination of social planning and individual accounts.

基本养老保险基金由用人单位和个人缴费以及政府补贴等组成。

Basic pension insurance fund shall comprise contributions by employers and individuals and government subsidies, etc.

第十二条   用人单位应当按照国家规定的本单位职工工资总额的比例缴纳基本养老保险费，记入基本养老保险统筹基金。

Article 12 An employer shall make basic old-age insurance contributions at the State-fixed rate of the employees' payroll, and the contributions shall be deposited into the basic old-age insurance pooling fund.

职工应当按照国家规定的本人工资的比例缴纳基本养老保险费，记入个人账户。

Employees shall contribute basic pension insurance premiums in accordance with the ratio of their wage stipulated by the State and their contributions shall be included in the individual's account.

无雇工的个体工商户、未在用人单位参加基本养老保险的非全日制从业人员以及其他灵活就业人员参加基本养老保险的，应当按照国家规定缴纳基本养老保险费，分别记入基本养老保险统筹基金和个人账户。

Individually-owned businesses which have no employees and part-time employees and other employees with flexible working hour who have not participated in basic pension insurance with their employer participating in basic pension insurance shall contribute basic pension insurance premiums pursuant to the provisions of the State, and their contributions shall be included in the basic pension insurance pool fund and their individual accounts respectively.

第十三条   国有企业、事业单位职工参加基本养老保险前，视同缴费年限期间应当缴纳的基本养老保险费由政府承担。

Article 13 Prior to participation in basic pension insurance by employees of State-owned enterprises and institutions, basic pension insurance premiums payable during the deemed contribution period shall be borne by the government.

基本养老保险基金出现支付不足时，政府给予补贴。

When there are inadequate payments from the basic pension insurance fund, the government shall grant subsidies.

第十四条   个人账户不得提前支取，记账利率不得低于银行定期存款利率，免征利息税。个人死亡的，个人账户余额可以继承。

Article 14 No advance withdrawals from individual accounts shall be allowed, bookkeeping interest rate shall not be lower than bank fixed deposit interest rate, interest tax shall be exempted. Upon demise of an individual, the balance in the individual's account may be succeeded.

第十五条   基本养老金由统筹养老金和个人账户养老金组成。

Article 15 Basic pension monies shall comprise pool pension monies and individual's account pension monies.

基本养老金根据个人累计缴费年限、缴费工资、当地职工平均工资、个人账户金额、城镇人口平均预期寿命等因素确定。

Basic pension monies shall be determined pursuant to factors such as the cumulative contribution period of the individual, wage for which contribution is based, average wage of employees at the locality, amount in the individual's account, average life expectancy of urban population, etc.

第十六条   参加基本养老保险的个人，达到法定退休年龄时累计缴费满十五年的，按月领取基本养老金。

Article 16 Where an individual participating in basic pension insurance has made cumulative contributions for 15 years when he/she attains statutory retirement age, he/she may collect basic pension monies on a monthly basis.

参加基本养老保险的个人，达到法定退休年龄时累计缴费不足十五年的，可以缴费至满十五年，按月领取基本养老金；也可以转入新型农村社会养老保险或者城镇居民社会养老保险，按照国务院规定享受相应的养老保险待遇。

Where an individual participating in basic pension insurance has made cumulative contributions for less than 15 years when he/she attains the statutory retirement age, he/she may continue to make contributions and may collect basic pension monies on a monthly basis upon making contributions for 15 years; and may switch to the new model rural social pension insurance or social pension insurance for urban residents, and enjoy the corresponding pension insurance benefits pursuant to the provisions of the State Council.

第十七条   参加基本养老保险的个人，因病或者非因工死亡的，其遗属可以领取丧葬补助金和抚恤金；在未达到法定退休年龄时因病或者非因工致残完全丧失劳动能力的，可以领取病残津贴。所需资金从基本养老保险基金中支付。

Article 17 Where an individual participating in basic pension insurance is dead due to illness or non-work injury, his/her dependants may collect funeral subsidy and compensation; where an individual has completely lost labour capacity due to illness or disability caused by non-work injury before he/she attains statutory retirement age, he/she may collect disability allowance. The expenses required shall be covered from the basic pension insurance fund.

第十八条   国家建立基本养老金正常调整机制。根据职工平均工资增长、物价上涨情况，适时提高基本养老保险待遇水平。

Article 18 The State shall establish a regular adjustment mechanism for basic pension monies. Basic pension insurance entitlements shall be raised where appropriate in accordance with the average wage increments of employees and rising prices.

第十九条   个人跨统筹地区就业的，其基本养老保险关系随本人转移，缴费年限累计计算。个人达到法定退休年龄时，基本养老金分段计算、统一支付。具体办法由国务院规定。

Article 19 Where an individual is employed at a different coordination region, his/her basic pension insurance relationship shall be transferred to the new location, and the contribution period shall continue to be computed. Where an individual has attained statutory retirement age, basic pension monies shall be computed in phases and paid out on a unified basis. The specific measures shall be formulated by the State Council.

第二十条   国家建立和完善新型农村社会养老保险制度。

Article 20 The State shall establish and improve upon the new model rural social pension insurance system.

新型农村社会养老保险实行个人缴费、集体补助和政府补贴相结合。

New model rural social pension insurance shall implement a combination of individual contributions, collective subsidies and government subsidies.

第二十一条   新型农村社会养老保险待遇由基础养老金和个人账户养老金组成。

Article 21 New model rural social pension insurance entitlements shall comprise basic pension monies and individual's account pension monies.

参加新型农村社会养老保险的农村居民，符合国家规定条件的，按月领取新型农村社会养老保险待遇。

Rural residents participating in the new model rural social pension insurance who satisfy the criteria stipulated by the State shall collect new model rural social pension insurance benefits on a monthly basis.

第二十二条   国家建立和完善城镇居民社会养老保险制度。

Article 22 The State shall establish and improve upon the social pension insurance system for urban residents.

省、自治区、直辖市人民政府根据实际情况，可以将城镇居民社会养老保险和新型农村社会养老保险合并实施。

The People's Governments of provinces, autonomous regions and centrally-administered municipalities may, pursuant to the actual circumstances, combine implementation of social pension insurance for urban residents and new model rural social pension insurance.

第三章 基本医疗保险

Chapter 3 Basic Medical Insurance

第二十三条   职工应当参加职工基本医疗保险，由用人单位和职工按照国家规定共同缴纳基本医疗保险费。

Article 23 Employees shall participate in employees' basic medical insurance, employers and employees shall jointly contribute basic medical insurance premiums pursuant to the provisions of the State.

无雇工的个体工商户、未在用人单位参加职工基本医疗保险的非全日制从业人员以及其他灵活就业人员可以参加职工基本医疗保险，由个人按照国家规定缴纳基本医疗保险费。

Individually-owned businesses which have no employees and part-time employees and other employees with flexible working hour who have not participated in employees' basic medical insurance with their employer may participate in employees' basic medical insurance, and individuals shall contribute basic medical insurance premiums pursuant to the provisions of the State.

第二十四条   国家建立和完善新型农村合作医疗制度。

Article 24 The State shall establish and improve the new rural cooperative medical system.

新型农村合作医疗的管理办法，由国务院规定。

Administrative measures on new model rural cooperative medical care shall be formulated by the State Council.

第二十五条   国家建立和完善城镇居民基本医疗保险制度。

Article 25 The State shall establish and improve upon the basic medical insurance system for urban residents.

城镇居民基本医疗保险实行个人缴费和政府补贴相结合。

Basic medical insurance for urban residents shall implement a combination of individual contributions and government subsidies.

享受最低生活保障的人、丧失劳动能力的残疾人、低收入家庭六十周岁以上的老年人和未成年人等所需个人缴费部分，由政府给予补贴。

The government shall grant subsidies for individual's contributions by persons who enjoy subsistence allowances, disabled persons who have lost labour capacity, elderly persons of 60 years of age and above and minors etc.

第二十六条   职工基本医疗保险、新型农村合作医疗和城镇居民基本医疗保险的待遇标准按照国家规定执行。

Article 26 Payout standards for employees' basic medical insurance, new model rural cooperative medical treatment and basic medical insurance for urban residents shall be implemented pursuant to the provisions of the State.

第二十七条   参加职工基本医疗保险的个人，达到法定退休年龄时累计缴费达到国家规定年限的，退休后不再缴纳基本医疗保险费，按照国家规定享受基本医疗保险待遇；未达到国家规定年限的，可以缴费至国家规定年限。

Article 27 Where an individual participating in employees' basic medical insurance has made cumulative contributions for the period stipulated by the State when he/she attains statutory retirement age, he/she shall not be required to contribute basic medical insurance premiums upon retirement, and shall be entitled to basic medical insurance benefits pursuant to the provisions of the State; where an individual has not made cumulative contributions for the period stipulated by the State when he/she attains statutory retirement age, he/she may continue to make contributions up to the period stipulated by the State.

第二十八条   符合基本医疗保险药品目录、诊疗项目、医疗服务设施标准以及急诊、抢救的医疗费用，按照国家规定从基本医疗保险基金中支付。

Article 28 Medical expenses for pharmaceuticals listed in the basic medical insurance directory, for diagnosis and treatment services and for medical service facilities covered by the basic medical insurance, and medical expenses for emergency treatment and rescue services, shall be paid from the basic medical insurance fund in accordance with national provisions.

第二十九条   参保人员医疗费用中应当由基本医疗保险基金支付的部分，由社会保险经办机构与医疗机构、药品经营单位直接结算。

Article 29 The portion of medical expenses of scheme participants which should be covered by the basic medical insurance fund shall be settled directly by the social security agency with medical institutions and pharmaceutical business units.

社会保险行政部门和卫生行政部门应当建立异地就医医疗费用结算制度，方便参保人员享受基本医疗保险待遇。

The social security administrative authorities and health administrative authorities shall establish a medical expense settlement system for medical treatment at a different location, and facilitate basic medical insurance entitlements enjoyed by scheme participants.

第三十条   下列医疗费用不纳入基本医疗保险基金支付范围:

Article 30 Medical expenses listed as follows are not covered by the basic medical insurance fund:

（一）应当从工伤保险基金中支付的；

1. Costs and expenses that shall be paid from the work-related injury insurance fund;

（二）应当由第三人负担的；

2. expenses which should be borne by a third party;

（三）应当由公共卫生负担的；

(III) expenses which should be borne by public health;

（四）在境外就医的。

(IV) overseas medical expenses.

医疗费用依法应当由第三人负担，第三人不支付或者无法确定第三人的，由基本医疗保险基金先行支付。基本医疗保险基金先行支付后，有权向第三人追偿。

In the event of medical expenses which should be borne by a third party pursuant to the law, where the third party does not pay or it is impossible to determine the third party, the basic medical insurance fund shall make payment first. Upon payment from the basic medical insurance fund, recourse may be sought against the third party.

第三十一条   社会保险经办机构根据管理服务的需要，可以与医疗机构、药品经营单位签订服务协议，规范医疗服务行为。

Article 31 Social security agencies may, based on administrative service needs, enter into service agreements with medical institutions and pharmaceutical business units to standardise medical service activities.

医疗机构应当为参保人员提供合理、必要的医疗服务。

Medical institutions shall provide reasonable and necessary medical services for the insured.

第三十二条   个人跨统筹地区就业的，其基本医疗保险关系随本人转移，缴费年限累计计算。

Article 32 The basic medical insurance relationship of a member who has worked across different pooling districts shall transfer together with the member, and the member's lengths of contribution payment shall be cumulative.

第四章 工 伤 保 险

Chapter 4 Work-related Injury Insurance

第三十三条   职工应当参加工伤保险，由用人单位缴纳工伤保险费，职工不缴纳工伤保险费。

Article 33 Employees shall participate in work injury insurance, employers shall contribute work injury insurance premiums, employees need not contribute work injury insurance premiums.

第三十四条   国家根据不同行业的工伤风险程度确定行业的差别费率，并根据使用工伤保险基金、工伤发生率等情况在每个行业内确定费率档次。行业差别费率和行业内费率档次由国务院社会保险行政部门制定，报国务院批准后公布施行。

Article 34 The State shall determine differential fee rates for industries based on the extent of work injury risks of the respective industries, and determine premium rate grades within each industry in accordance with the utilisation of work injury insurance fund, work injury occurrence rate, etc. Inter-industry premium rate differentials and intra-industry premium rate tiers shall be formulated by the administrative department of social insurance of the State Council, and shall be promulgated and implemented upon approval by the State Council.

社会保险经办机构根据用人单位使用工伤保险基金、工伤发生率和所属行业费率档次等情况，确定用人单位缴费费率。

Social security agencies shall determine an employer's contribution fee rate in accordance with the employer's utilisation of work injury insurance fund, occurrence rate of work injury and fee grade of the industry, etc.

第三十五条   用人单位应当按照本单位职工工资总额，根据社会保险经办机构确定的费率缴纳工伤保险费。

Article 35. Employers shall contribute work injury insurance premiums in accordance with the total wage of their employees and the fee rate determined by the social insurance agency.

第三十六条   职工因工作原因受到事故伤害或者患职业病，且经工伤认定的，享受工伤保险待遇；其中，经劳动能力鉴定丧失劳动能力的，享受伤残待遇。

Article 36 Workers who suffer a work injury or an occupational illness shall be entitled to work injury insurance benefits if the work injury is certified as a work injury; and shall be entitled to disability benefits if the worker is certified as disabled.

工伤认定和劳动能力鉴定应当简捷、方便。

Determination of work injury and verification of labour capacity shall be simple and convenient.

第三十七条   职工因下列情形之一导致本人在工作中伤亡的，不认定为工伤：

Article 37 An employee who is injured or dies at work due to one of the following factors shall not be certified as having a work-related injury:

（一）故意犯罪；

1. to commit a crime intentionally;

（二）醉酒或者吸毒；

2. intoxication or drug taking;

（三）自残或者自杀；

3. Self-mutilation or suicide; or

（四）法律、行政法规规定的其他情形。

(IV) Other circumstances prescribed in laws and administrative regulations.

第三十八条   因工伤发生的下列费用，按照国家规定从工伤保险基金中支付：

Article 38 The following expenses related to work-related injury shall be paid from the work-related injury insurance fund in accordance with state provisions:

（一）治疗工伤的医疗费用和康复费用；

1. Medical expenses for work injury and rehabilitation expenses;

（二）住院伙食补助费；

2. meal subsidies for hospitalization;

（三）到统筹地区以外就医的交通食宿费；

(III) Transportation, meals and accommodation expenses incurred for medical treatment outside the pooling district;

（四）安装配置伤残辅助器具所需费用；

(IV) Expenses for installation and fitting of disability aids;

（五）生活不能自理的，经劳动能力鉴定委员会确认的生活护理费；

(V) Expenses of daily life care for employees who cannot take care of themselves upon confirmation by a work capability assessment committee; and

（六）一次性伤残补助金和一至四级伤残职工按月领取的伤残津贴；

(VI) lump-sum allowance for the injured or disabled and monthly allowance for injured and disabled employees between grade one to grade four;

（七）终止或者解除劳动合同时，应当享受的一次性医疗补助金；

(VII) Lump-sum medical subsidies payable to employees upon termination or rescission of labor contracts;

（八）因工死亡的，其遗属领取的丧葬补助金、供养亲属抚恤金和因工死亡补助金；

(VIII) Funeral subsidy, pension for supporting relatives and subsidy for work-related death received by the family dependants of the deceased due to work;

（九）劳动能力鉴定费。

(IX) Expenses for work capability assessment.

第三十九条   因工伤发生的下列费用，按照国家规定由用人单位支付：

Article 39 The following expenses incurred due to work injury shall be paid by employers pursuant to the provisions of the State:

（一）治疗工伤期间的工资福利；

1. Wages and benefits during the treatment period of the work-related injury;

（二）五级、六级伤残职工按月领取的伤残津贴；

(II) Disability allowances paid each month to disabled employees of degrees five and six; and

（三）终止或者解除劳动合同时，应当享受的一次性伤残就业补助金。

(III) Lump-sum subsidies for disability employment eligible by employees upon termination or rescission of labor contracts.

第四十条   工伤职工符合领取基本养老金条件的，停发伤残津贴，享受基本养老保险待遇。基本养老保险待遇低于伤残津贴的，从工伤保险基金中补足差额。

Article 40 Where a worker who sustained a work injury satisfies the criteria for collection of basic pension, disability allowance shall cease to be payable, and the worker shall be entitled to basic pension insurance benefits. If the basic endowment insurance benefits are lower than the disability subsidy, the difference shall be made up from the work-related injury insurance funds.

第四十一条   职工所在用人单位未依法缴纳工伤保险费，发生工伤事故的，由用人单位支付工伤保险待遇。用人单位不支付的，从工伤保险基金中先行支付。

Article 41 If an employer fails to pay work-related injury insurance premiums in accordance with law, it shall pay work-related injury insurance benefits in case of a work-related injury accident. If the employer fails to pay, the payment shall be made first from the work-related injury insurance fund.

从工伤保险基金中先行支付的工伤保险待遇应当由用人单位偿还。用人单位不偿还的，社会保险经办机构可以依照本法第六十三条的规定追偿。

The work-related injury insurance benefits paid out from the work-related injury insurance fund shall be repaid by the employer. Where the employer does not make repayment, the social security agency may seek recourse pursuant to the provisions of Article 63 of this Law.

第四十二条   由于第三人的原因造成工伤，第三人不支付工伤医疗费用或者无法确定第三人的，由工伤保险基金先行支付。工伤保险基金先行支付后，有权向第三人追偿。

Article 42 In case that the work-related injury is caused by a third party where the third party does not pay medical expenses for work-related injury or it is impossible to determine the third party, the work-related injury insurance fund shall pay in advance. Upon payment from the work injury insurance fund, recourse may be sought against the third party.

第四十三条   工伤职工有下列情形之一的，停止享受工伤保险待遇：

Article 43 An employee with a work-related injury shall cease enjoying work-related injury insurance benefits if:

（一）丧失享受待遇条件的；

1. Losing eligibility for benefits;

（二）拒不接受劳动能力鉴定的；

(II) Refusing to undergo a work capability assessment;

（三）拒绝治疗的。

(III) Refusing medical treatment.

第五章 失 业 保 险

Chapter 5 Unemployment Insurance

第四十四条   职工应当参加失业保险，由用人单位和职工按照国家规定共同缴纳失业保险费。

Article 44 Employees shall participate in unemployment insurance, employers and employees shall jointly contribute unemployment insurance premiums pursuant to the provisions of the State.

第四十五条   失业人员符合下列条件的，从失业保险基金中领取失业保险金：

Article 45 An unemployed person who meets the following conditions may receive unemployment insurance compensation from the unemployment insurance fund:

（一）失业前用人单位和本人已经缴纳失业保险费满一年的；

1. the employer and the person in question have paid unemployment insurance premiums for at least one year prior to the unemployment;

（二）非因本人意愿中断就业的；

(II) have suspended employment undue to their own willingness; and

（三）已经进行失业登记，并有求职要求的。

(III) having undergone unemployment registration and having requested new jobs.

第四十六条   失业人员失业前用人单位和本人累计缴费满一年不足五年的，领取失业保险金的期限最长为十二个月；累计缴费满五年不足十年的，领取失业保险金的期限最长为十八个月；累计缴费十年以上的，领取失业保险金的期限最长为二十四个月。重新就业后，再次失业的，缴费时间重新计算，领取失业保险金的期限与前次失业应当领取而尚未领取的失业保险金的期限合并计算，最长不超过二十四个月。

Article 46 Where an unemployed person and the employer have made cumulative contributions of one year or more but less than five years before he/she becomes unemployed, the collection period for unemployment insurance monies shall not exceed 12 months; where the payment period is five years or more but less than 10 years, the collection period for unemployment insurance monies shall not exceed 18 months; where the payment period is 10 years or more, the collection period for unemployment insurance monies shall not exceed 24 months. Where an unemployed person is re-employed but becomes unemployed again, the contribution period shall be re-computed, the collection period for unemployment insurance monies shall include the period for which unemployment insurance monies which should be collected for the previous unemployment are not collected and shall not exceed 24 months.

第四十七条   失业保险金的标准，由省、自治区、直辖市人民政府确定，不得低于城市居民最低生活保障标准。

Article 47 The standards for unemployment insurance payouts shall be determined by People's Governments of provinces, autonomous regions and centrally-administered municipalities, and shall not be lower than the minimum living standards for urban residents.

第四十八条   失业人员在领取失业保险金期间，参加职工基本医疗保险，享受基本医疗保险待遇。

Article 48 Unemployed persons participating in employees' basic medical insurance during the collection period for unemployment insurance monies shall be entitled to basic medical insurance benefits.

失业人员应当缴纳的基本医疗保险费从失业保险基金中支付，个人不缴纳基本医疗保险费。

Basic medical insurance premiums payable by unemployed persons shall be paid out from the unemployment insurance fund, such individuals need not contribute basic medical insurance premiums.

第四十九条   失业人员在领取失业保险金期间死亡的，参照当地对在职职工死亡的规定，向其遗属发给一次性丧葬补助金和抚恤金。所需资金从失业保险基金中支付。

Article 49 If the unemployed die during the period of receiving unemployment insurance compensation, their family dependants are to be paid one-off funeral allowance and pension with reference to local regulations on death of employees. The fund shall be paid from the unemployment insurance fund.

个人死亡同时符合领取基本养老保险丧葬补助金、工伤保险丧葬补助金和失业保险丧葬补助金条件的，其遗属只能选择领取其中的一项。

In the event of death of an individual who satisfies the criteria for collection of basic pension insurance funeral subsidy, work injury insurance funeral subsidy and unemployment insurance funeral subsidy, his/her dependants may opt for one of them only.

第五十条   用人单位应当及时为失业人员出具终止或者解除劳动关系的证明，并将失业人员的名单自终止或者解除劳动关系之日起十五日内告知社会保险经办机构。

Article 50 The employer shall promptly issue a proof of termination or rescission of employment relationship for an unemployed person, and notify the social security agency of the list of unemployed persons within 15 days from termination or rescission of employment relationship.

失业人员应当持本单位为其出具的终止或者解除劳动关系的证明，及时到指定的公共就业服务机构办理失业登记。

Unemployed persons shall present the certificate of termination or rescission of labour relationship issued by their employer to complete unemployment registration promptly with the designated public employment service agency.

失业人员凭失业登记证明和个人身份证明，到社会保险经办机构办理领取失业保险金的手续。失业保险金领取期限自办理失业登记之日起计算。

Unemployed persons shall present the unemployment registration certificate and their identity document to the social security agency to complete the formalities for collection of unemployment insurance payouts. The collection period for unemployment benefits shall commence from the date of completion of unemployment registration.

第五十一条   失业人员在领取失业保险金期间有下列情形之一的，停止领取失业保险金，并同时停止享受其他失业保险待遇：

Article 51 Where any one of the following circumstances occurs during the period of receiving unemployment insurance compensation, the unemployed shall stop receiving unemployment insurance compensation and shall be deprived of other unemployment insurance benefits:

（一）重新就业的；

1. reemployment;

（二）应征服兵役的；

(II) performance of military service;

（三）移居境外的；

(III) emigration;

（四）享受基本养老保险待遇的；

(IV) enjoyment of basic pension benefits;

（五）无正当理由，拒不接受当地人民政府指定部门或者机构介绍的适当工作或者提供的培训的。

(V) refusing without proper reasons to accept the proper work recommended or training provided by the department or institution designated by the local people's government.

第五十二条   职工跨统筹地区就业的，其失业保险关系随本人转移，缴费年限累计计算。

Article 52 The unemployment insurance relationship of a member who has worked across different pooling districts shall transfer together with the member, and the member's lengths of contribution payment shall be cumulative.

第六章 生 育 保 险

Chapter 6 Maternity Insurance

第五十三条   职工应当参加生育保险，由用人单位按照国家规定缴纳生育保险费，职工不缴纳生育保险费。

Article 53 Employees shall participate in maternity insurance, employers shall contribute maternity insurance premiums pursuant to the provisions of the State, employees need not contribute maternity insurance premiums.

第五十四条   用人单位已经缴纳生育保险费的，其职工享受生育保险待遇；职工未就业配偶按照国家规定享受生育医疗费用待遇。所需资金从生育保险基金中支付。

Article 54 Where an employer has contributed maternity insurance premiums, its employees shall be entitled to maternity insurance benefits; the unemployed spouse of an employee shall be entitled to maternity medical expenses pursuant to the provisions of the State. The requisite funds shall be paid out from the maternity insurance fund.

生育保险待遇包括生育医疗费用和生育津贴。

Maternity insurance benefits shall include maternity medical expenses and maternity allowances.

第五十五条   生育医疗费用包括下列各项：

Article 55 Maternity medical expenses include the following items:

（一）生育的医疗费用；

1. Medical expenses for childbearing;

（二）计划生育的医疗费用；

2. Medical expenses for family planning; and

（三）法律、法规规定的其他项目费用。

(III) Expenses for other items as prescribed by laws and regulations.

第五十六条   职工有下列情形之一的，可以按照国家规定享受生育津贴：

Article 56 Employees who fall under any of the following circumstances may be entitled to maternity allowance pursuant to the provisions of the State:

（一）女职工生育享受产假；

1. A female employee is entitled to maternity leave for childbirth;

（二）享受计划生育手术休假；

(II) taking leave for an operation of family planning; or

（三）法律、法规规定的其他情形。

(III) other circumstances stipulated by laws and regulations.

生育津贴按照职工所在用人单位上年度职工月平均工资计发。

Maternity allowance shall be computed and paid pursuant to the monthly average wage of employees of their employer in the preceding year.

第七章 社会保险费征缴

Chapter 7 Collection and Payment of Social Insurance Premiums

第五十七条   用人单位应当自成立之日起三十日内凭营业执照、登记证书或者单位印章，向当地社会保险经办机构申请办理社会保险登记。社会保险经办机构应当自收到申请之日起十五日内予以审核，发给社会保险登记证件。

Article 57 An employer shall present its business licence, registration certificate or organisation seal within 30 days from the date of its establishment to complete social security registration with the local social security agency. The social insurance agency shall complete the examination and issue a social insurance registration certificate within 15 days from receipt of the application.

用人单位的社会保险登记事项发生变更或者用人单位依法终止的，应当自变更或者终止之日起三十日内，到社会保险经办机构办理变更或者注销社会保险登记。

In the event of change of social security registration of an employer or termination of an employer pursuant to the law, the employer shall complete change or cancellation of social security registration with the social security agency within 30 days from the date of change or termination.

市场监督管理部门、民政部门和机构编制管理机关应当及时向社会保险经办机构通报用人单位的成立、终止情况，公安机关应当及时向社会保险经办机构通报个人的出生、死亡以及户口登记、迁移、注销等情况。

Market supervision and administration authorities, civil affairs authorities and organisation establishment administrative authorities shall promptly notify social security agencies of establishment and termination of employers, public security agencies shall promptly notify social security agencies of birth and death of individuals, and household registration, relocation, cancellation, etc.

第五十八条   用人单位应当自用工之日起三十日内为其职工向社会保险经办机构申请办理社会保险登记。未办理社会保险登记的，由社会保险经办机构核定其应当缴纳的社会保险费。

Article 58 An employer shall complete social security registration with the social security agency for its employee within 30 days from the date of employment. For employers which have not completed social security registration, the social security agency shall assess the social security contributions to be made.

自愿参加社会保险的无雇工的个体工商户、未在用人单位参加社会保险的非全日制从业人员以及其他灵活就业人员，应当向社会保险经办机构申请办理社会保险登记。

Individually-owned businesses which have no employees and part-time employees and other employees with flexible working hour who have not participated in social security with their employer participating in social security voluntarily shall complete social security registration with social security agencies.

国家建立全国统一的个人社会保障号码。个人社会保障号码为公民身份号码。

The State shall establish a nationwide unified social security number system of individuals. The social security number of an individual shall be his/her citizen identity number.

第五十九条   县级以上人民政府加强社会保险费的征收工作。

Article 59 People's Governments of county level and above shall strengthen collection of social security premiums.

社会保险费实行统一征收，实施步骤和具体办法由国务院规定。

Unified collection shall be implemented for social security premiums, the implementation steps and detailed measures shall be stipulated by the State Council.

第六十条   用人单位应当自行申报、按时足额缴纳社会保险费，非因不可抗力等法定事由不得缓缴、减免。职工应当缴纳的社会保险费由用人单位代扣代缴，用人单位应当按月将缴纳社会保险费的明细情况告知本人。

Article 60 Employers shall voluntarily declare and promptly pay social security premiums in full amount, and shall not defer, reduce or exempt contribution under statutory circumstances not due to force majeure etc. Social security premiums payable by an employee shall be withheld by the employer, the employer shall notify the employee of details of contribution of social security premiums on a monthly basis.

无雇工的个体工商户、未在用人单位参加社会保险的非全日制从业人员以及其他灵活就业人员，可以直接向社会保险费征收机构缴纳社会保险费。

Individually-owned businesses which have no employees and part-time employees and other employees with flexible working hour who have not participated in social security with their employer may contribute social security premiums directly to social security premiums collection agencies.

第六十一条   社会保险费征收机构应当依法按时足额征收社会保险费，并将缴费情况定期告知用人单位和个人。

Article 61 Social security premiums collection agencies shall promptly collect social security premiums in full amount pursuant to the law, and notify employers and individuals of contribution status on a regular basis.

第六十二条   用人单位未按规定申报应当缴纳的社会保险费数额的，按照该单位上月缴费额的百分之一百一十确定应当缴纳数额；缴费单位补办申报手续后，由社会保险费征收机构按照规定结算。

Article 62 Where an employer failed to declare the amount of social security premiums payable pursuant to the provisions, the amount payable shall be determined in accordance with 110% of the amount paid by the employer in the preceding month; upon completion of declaration formalities retrospectively by the premium contributing employer, the social security premiums collection agency shall settle pursuant to the provisions.

第六十三条   用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令其限期缴纳或者补足。

Article 63 Where an employer failed to promptly contribute social security premiums in full amount, the social security premiums collection agency shall order the employer to make or supplement contributions within a stipulated period.

用人单位逾期仍未缴纳或者补足社会保险费的，社会保险费征收机构可以向银行和其他金融机构查询其存款账户；并可以申请县级以上有关行政部门作出划拨社会保险费的决定，书面通知其开户银行或者其他金融机构划拨社会保险费。用人单位账户余额少于应当缴纳的社会保险费的，社会保险费征收机构可以要求该用人单位提供担保，签订延期缴费协议。

Where the employer failed to make or supplement contributions of social security premiums within the stipulated period, the social security premiums collection agency may enquire into the deposit account of the employer with banks and other financial institutions; and may apply to the relevant administrative authorities of county level and above for making decision on transfer of social security premiums, notify the account-opening banks or other financial institutions of the employer in writing of the transfer of social security premiums. Where the balance in the employer's account is less than the amount of social security contributions payable, the social security premiums collection agency may require the employer to provide guarantee and to enter into a deferred payment agreement.

用人单位未足额缴纳社会保险费且未提供担保的，社会保险费征收机构可以申请人民法院扣押、查封、拍卖其价值相当于应当缴纳社会保险费的财产，以拍卖所得抵缴社会保险费。

Where an employer failed to contribute social security premiums in full amount and does not provide guarantee, the social security premiums collection agency may apply to a People's Court for seizure, confiscation and auction of properties of the employer of value equivalent to the amount of social security premiums payable, and the proceeds from auction shall be used for contribution of social security premiums.

第八章 社会保险基金

Chapter 8 Social Insurance Funds

第六十四条   社会保险基金包括基本养老保险基金、基本医疗保险基金、工伤保险基金、失业保险基金和生育保险基金。除基本医疗保险基金与生育保险基金合并建账及核算外，其他各项社会保险基金按照社会保险险种分别建账，分账核算。社会保险基金执行国家统一的会计制度。

Article 64 Social security funds shall include basic pension insurance fund, basic medical insurance fund, work injury insurance fund, unemployment insurance fund and maternity insurance fund. Except for the combined account establishment and accounting of basic medical insurance fund and maternity insurance fund, accounts for other various social insurance funds shall be established separately according to the types of social insurance, and accounted in separate accounts. The social insurance funds shall implement the State's unified accounting system.

社会保险基金专款专用，任何组织和个人不得侵占或者挪用。

Social insurance funds shall be used for their designated purposes, and no organisation or individual shall embezzle or misappropriate such funds.

基本养老保险基金逐步实行全国统筹,其他社会保险基金逐步实行省级统筹，具体时间、步骤由国务院规定。

Nationwide coordination shall be implemented progressively for basic pension insurance funds, provincial coordination shall be implemented progressively for other social security funds, detailed timing and steps shall be stipulated by the State Council.

第六十五条   社会保险基金通过预算实现收支平衡。

Article 65 Social security fund shall materialise balance of payments through budgeting.

县级以上人民政府在社会保险基金出现支付不足时，给予补贴。

People's Governments of county level and above shall grant subsidies when there is a shortfall in social security fund payments.

第六十六条   社会保险基金按照统筹层次设立预算。除基本医疗保险基金与生育保险基金预算合并编制外，其他社会保险基金预算按照社会保险项目分别编制。

Article 66 Social security fund shall establish budgets in accordance with the coordination level. Except for the budget for the basic medical insurance fund and the maternity insurance fund which are compiled in combination, the budget for other social insurance funds shall be compiled respectively according to the social insurance items.

第六十七条   社会保险基金预算、决算草案的编制、审核和批准，依照法律和国务院规定执行。

Article 67 Formulation, examination and approval of budgeting and final account draft for social security fund shall be implemented pursuant to the laws and the provisions of the State Council.

第六十八条   社会保险基金存入财政专户，具体管理办法由国务院规定。

Article 68 Social security funds shall be deposited into designated financial accounts, the detailed administrative measures shall be stipulated by the State Council.

第六十九条   社会保险基金在保证安全的前提下，按照国务院规定投资运营实现保值增值。

Article 69 Social security funds shall be invested and operated pursuant to the provisions of the State Council for materialisation of preservation and value-add under the prerequisite of security assurance.

社会保险基金不得违规投资运营，不得用于平衡其他政府预算，不得用于兴建、改建办公场所和支付人员经费、运行费用、管理费用，或者违反法律、行政法规规定挪作其他用途。

Social security funds shall not be invested and operated in violation of regulations, shall not be used to balance other government budgets, shall not be used for construction or conversion of office premises and payment of personnel funding, operational expenses and management expenses, and shall not be used for any other purposes in violation of the provisions of laws and administrative regulations.

第七十条   社会保险经办机构应当定期向社会公布参加社会保险情况以及社会保险基金的收入、支出、结余和收益情况。

Article 70 Social security agencies shall announce information pertaining to participation in social security and income, expenditure, balance and earnings of social security funds to the public on a regular basis.

第七十一条   国家设立全国社会保障基金，由中央财政预算拨款以及国务院批准的其他方式筹集的资金构成，用于社会保障支出的补充、调剂。全国社会保障基金由全国社会保障基金管理运营机构负责管理运营，在保证安全的前提下实现保值增值。

Article 71 The State shall establish a national social security fund comprising allocations from the Central finance budget and funds raised via any other method approved by the State Council to be used for supplementation and adjustment of social security expenditure. The national social security fund management and operation agency shall be responsible for management and operation of the national social security fund, and shall materialise value preservation and value-add under the prerequisite of security assurance.

全国社会保障基金应当定期向社会公布收支、管理和投资运营的情况。国务院财政部门、社会保险行政部门、审计机关对全国社会保障基金的收支、管理和投资运营情况实施监督。

The NSSF shall disclose the information on income and expenditure, management, and investment operation to the public on a regular basis. The finance authorities, social security administrative authorities and audit authorities of the State Council shall supervise income and expenditure, management and investment and operation of the national social security fund.

第九章 社会保险经办

Chapter 9 Social Insurance

第七十二条   统筹地区设立社会保险经办机构。社会保险经办机构根据工作需要，经所在地的社会保险行政部门和机构编制管理机关批准，可以在本统筹地区设立分支机构和服务网点。

Article 72 Coordination regions shall establish social security agencies. Social security agencies may, based on work requirements and upon approval by the social security administrative authorities and organisation establishment administrative authorities of the locality, establish branches and service outlets in the coordination region.

社会保险经办机构的人员经费和经办社会保险发生的基本运行费用、管理费用，由同级财政按照国家规定予以保障。

Personnel funding of social security agencies and basic operational expenses and management expenses incurred for processing social security matters shall be covered by the treasury of counterpart level pursuant to the provisions of the State.

第七十三条   社会保险经办机构应当建立健全业务、财务、安全和风险管理制度。

Article 73 Social security agencies shall establish proper business, finance, security and risk management systems.

社会保险经办机构应当按时足额支付社会保险待遇。

Social security agencies shall promptly pay social security benefits in full amount.

第七十四条   社会保险经办机构通过业务经办、统计、调查获取社会保险工作所需的数据，有关单位和个人应当及时、如实提供。

Article 74 Social security agencies may obtain data required for social security work through business handling, statistical collection and investigation, the relevant organisations and individuals shall promptly and truthfully provide such data.

社会保险经办机构应当及时为用人单位建立档案，完整、准确地记录参加社会保险的人员、缴费等社会保险数据，妥善保管登记、申报的原始凭证和支付结算的会计凭证。

Social security agencies shall promptly establish files for employers, record social security data such as personnel participating in social security, contributions, etc completely and accurately, keep original registration and declaration vouchers and accounting vouchers for payment and settlement properly.

社会保险经办机构应当及时、完整、准确地记录参加社会保险的个人缴费和用人单位为其缴费，以及享受社会保险待遇等个人权益记录，定期将个人权益记录单免费寄送本人。

Social security agencies shall record social security contributions by individuals and contributions by employers for individuals promptly, completely and accurately, and individuals' rights and interests such as entitlement of social security benefits, etc, and mail statements of individuals' rights and interests to individuals free of charge on a regular basis.

用人单位和个人可以免费向社会保险经办机构查询、核对其缴费和享受社会保险待遇记录，要求社会保险经办机构提供社会保险咨询等相关服务。

Employers and individuals may enquire and verify the records of contributions and entitlement of social security benefits with social security agencies free of charge, require social security agencies to provide the relevant services such as social security consultation, etc.

第七十五条   全国社会保险信息系统按照国家统一规划，由县级以上人民政府按照分级负责的原则共同建设。

Article 75 The national social security information system shall be jointly developed by People's Governments of county level and above pursuant to the unified planning of the State and in accordance with the principle of tiered accountability.

第十章 社会保险监督

Chapter 10 Social Insurance Supervision

第七十六条   各级人民代表大会常务委员会听取和审议本级人民政府对社会保险基金的收支、管理、投资运营以及监督检查情况的专项工作报告，组织对本法实施情况的执法检查等，依法行使监督职权。

Article 76 The standing committees of all levels of People's Congress shall listen to and deliberate special work reports of the People's Government of counterpart level on income and expenditure, management, investment and operation and supervision and inspection pertaining to social security fund, organise enforcement inspection of implementation of this Law, etc, and exercise supervision duties pursuant to the law.

第七十七条   县级以上人民政府社会保险行政部门应当加强对用人单位和个人遵守社会保险法律、法规情况的监督检查。

Article 77 The social security administrative authorities of People's Governments of county level and above shall strengthen supervision and inspection of employers' and individuals' compliance with social security laws and regulations.

社会保险行政部门实施监督检查时，被检查的用人单位和个人应当如实提供与社会保险有关的资料，不得拒绝检查或者谎报、瞒报。

Employers and individuals subject to inspection shall provide materials relating to social security truthfully and shall not refuse inspection or provide false information or conceal information when the social security administrative authorities implement supervision and inspection.

第七十八条   财政部门、审计机关按照各自职责，对社会保险基金的收支、管理和投资运营情况实施监督。

Article 78 The finance authorities and audit authorities shall, pursuant to their respective duties, supervise income and expenditure, management and investment and operation of social security fund.

第七十九条   社会保险行政部门对社会保险基金的收支、管理和投资运营情况进行监督检查，发现存在问题的，应当提出整改建议，依法作出处理决定或者向有关行政部门提出处理建议。社会保险基金检查结果应当定期向社会公布。

Article 79 The social security administrative authorities shall supervise and inspect income and expenditure, management and investment and operation of social security fund, and propose recommendations for rectification upon discovery of any problem, decide on action pursuant to the law or propose handling recommendations to the relevant administrative authorities. Inspection findings on social security fund shall be announced to the public on a regular basis.

社会保险行政部门对社会保险基金实施监督检查，有权采取下列措施：

The administrative department of social insurance shall have the right to adopt the following measures in the supervision and inspection of social insurance funds:

（一）查阅、记录、复制与社会保险基金收支、管理和投资运营相关的资料，对可能被转移、隐匿或者灭失的资料予以封存；

1. Accessing, recording and copying materials related to income and expenditure accounts, management and investment operations of social insurance funds, and sealing materials that may be transferred, concealed or destroyed;

（二）询问与调查事项有关的单位和个人，要求其对与调查事项有关的问题作出说明、提供有关证明材料；

(II) inquiring of the entity and individual in relation to the investigated matters and requiring it/them to make explanations to the issues in relation to the investigated matters and provide relevant evidentiary materials;

（三）对隐匿、转移、侵占、挪用社会保险基金的行为予以制止并责令改正。

(III) Stop any act of concealing, transferring, misappropriating or embezzling social insurance funds and order the rectification thereof.

第八十条   统筹地区人民政府成立由用人单位代表、参保人员代表，以及工会代表、专家等组成的社会保险监督委员会，掌握、分析社会保险基金的收支、管理和投资运营情况，对社会保险工作提出咨询意见和建议，实施社会监督。

Article 80 The People's Government of a coordination region shall establish a social security supervision committee comprising representatives of employers, representatives of scheme participants, trade union representatives, experts, etc, grasp and analyse income and expenditure, management and investment and operation of social security fund, give advisory opinions and recommendations pertaining to social security work, implement public supervision.

社会保险经办机构应当定期向社会保险监督委员会汇报社会保险基金的收支、管理和投资运营情况。社会保险监督委员会可以聘请会计师事务所对社会保险基金的收支、管理和投资运营情况进行年度审计和专项审计。审计结果应当向社会公开。

Social security agencies shall report income and expenditure, management and investment and operation of social security fund to the social security supervision commission on a regular basis. The social security supervision commission may engage an accounting firm to conduct annual audit and special audit of income and expenditure, management and investment and operation of social security fund. The audit results shall be announced to the public.

社会保险监督委员会发现社会保险基金收支、管理和投资运营中存在问题的，有权提出改正建议；对社会保险经办机构及其工作人员的违法行为，有权向有关部门提出依法处理建议。

When a social insurance supervisory committee identifies a problem related to income and expenditure accounts, management, and investment operations of social insurance funds, it shall have the right to put forward recommendations for rectification. If a social insurance agency or its employees violates the law, it shall have the right to propose recommendations for handling the matter to the relevant authorities in accordance with the law.

第八十一条   社会保险行政部门和其他有关行政部门、社会保险经办机构、社会保险费征收机构及其工作人员，应当依法为用人单位和个人的信息保密，不得以任何形式泄露。

Article 81 Social security administrative authorities and other relevant administrative authorities, social security agencies, social security premium collection agencies and their personnel shall keep confidentiality of information of employers and individuals pursuant to the law, and shall not divulge such information in any manner.

第八十二条   任何组织或者个人有权对违反社会保险法律、法规的行为进行举报、投诉。

Article 82 Any organisation or individual shall have the right to report or lodge a complaint on a violation of social security laws and regulations.

社会保险行政部门、卫生行政部门、社会保险经办机构、社会保险费征收机构和财政部门、审计机关对属于本部门、本机构职责范围的举报、投诉，应当依法处理；对不属于本部门、本机构职责范围的，应当书面通知并移交有权处理的部门、机构处理。有权处理的部门、机构应当及时处理，不得推诿。

The social security administrative authorities, health authorities, social security agencies, social security premium collection agencies, finance authorities and audit authorities shall handle reports or complaints which fall under their scope of duties pursuant to the law; for reports or complaints which do not fall under their scope of duties, the department or agency shall be notified in writing and the reports or complaints shall be forwarded to the department or agency which has the authority for handling. The competent authorities and agencies shall handle the reports and complaints in a timely manner and shall not shirk their responsibilities.

第八十三条   用人单位或者个人认为社会保险费征收机构的行为侵害自己合法权益的，可以依法申请行政复议或者提起行政诉讼。

Article 83 An employer or an individual that is of the opinion that the actions of the social security premium collection agency have infringed upon its/his/her legitimate rights and interests may apply for administrative review or file an administrative lawsuit pursuant to the law.

用人单位或者个人对社会保险经办机构不依法办理社会保险登记、核定社会保险费、支付社会保险待遇、办理社会保险转移接续手续或者侵害其他社会保险权益的行为，可以依法申请行政复议或者提起行政诉讼。

An employer or an individual may, pursuant to the law, apply for administrative review or file an administrative lawsuit pursuant to the law against a social security agency which has failed to process social security registration, assess social security premiums, pay social security benefits, process social security transfer or handover pursuant to the law or any other act which harms social security rights and interests.

个人与所在用人单位发生社会保险争议的，可以依法申请调解、仲裁，提起诉讼。用人单位侵害个人社会保险权益的，个人也可以要求社会保险行政部门或者社会保险费征收机构依法处理。

In the event of a social security dispute between an individual and his/her employer, the individual may apply for mediation or arbitration or file a lawsuit pursuant to the law. Where an employer has harmed the social security interests of an individual, the individual may also request that the social security administrative authorities or the social security premiums collection agency handle the matter pursuant to the law.

第十一章 法 律 责 任

Chapter 11 Legal Liability

第八十四条   用人单位不办理社会保险登记的，由社会保险行政部门责令限期改正；逾期不改正的，对用人单位处应缴社会保险费数额一倍以上三倍以下的罚款，对其直接负责的主管人员和其他直接责任人员处五百元以上三千元以下的罚款。

Article 84 Employers which failed to complete social security registration shall be ordered by the social security administrative authorities to make correction within a stipulated period; where correction is not made within the stipulated period, the employer shall be subject to a fine ranging from one to three times the amount of the social security contributions payable, and the person (s) -in-charge who is/are directly accountable and other directly accountable personnel shall be subject to a fine ranging from RMB500 to RMB3,000.

第八十五条   用人单位拒不出具终止或者解除劳动关系证明的，依照《中华人民共和国劳动合同法》的规定处理。

Article 85 Employers who refuse to issue a certificate of termination or rescission of labour relationship shall be dealt with pursuant to the provisions of the Labour Contract Law of the People's Republic of China.

第八十六条   用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令限期缴纳或者补足，并自欠缴之日起，按日加收万分之五的滞纳金；逾期仍不缴纳的，由有关行政部门处欠缴数额一倍以上三倍以下的罚款。

Article 86 Employers which failed to promptly contribute social security premiums in full amount shall be ordered by the social security premiums collection agency to make or supplement contributions within a stipulated period, and shall be subject to a late payment fine based on 0.05% per day with effect from the date the amount falls in arrears; where the amount remains in arrears after the stipulated period, the relevant administrative authorities shall impose a fine ranging from one to three times the amount of arrears.

第八十七条   社会保险经办机构以及医疗机构、药品经营单位等社会保险服务机构以欺诈、伪造证明材料或者其他手段骗取社会保险基金支出的，由社会保险行政部门责令退回骗取的社会保险金，处骗取金额二倍以上五倍以下的罚款；属于社会保险服务机构的，解除服务协议；直接负责的主管人员和其他直接责任人员有执业资格的，依法吊销其执业资格。

Article 87 Social security agencies which use fraudulent means, forgery of proof materials or other means, such as medical institutions, pharmaceutical business units, etc, to defraud expenditure of social security fund shall be ordered by the social security administrative authorities to return the social security funds obtained by fraudulent means, and be subject to a fine ranging from two to five times the amount of social security funds obtained by fraudulent means; the service agreement with the social security service agency shall be rescinded; the practice qualifications of the person (s) -in-charge who is/are directly accountable and other directly accountable personnel shall be revoked pursuant to the law.

第八十八条   以欺诈、伪造证明材料或者其他手段骗取社会保险待遇的，由社会保险行政部门责令退回骗取的社会保险金，处骗取金额二倍以上五倍以下的罚款。

Article 88 Persons guilty of obtaining social security benefits by way of fraud, forgery of proof materials or other means shall be ordered by the social security administrative authorities to return the social security funds obtained by fraudulent means, and be subject to a fine ranging from two to five times the amount of social security funds obtained by fraudulent means.

第八十九条   社会保险经办机构及其工作人员有下列行为之一的，由社会保险行政部门责令改正；给社会保险基金、用人单位或者个人造成损失的，依法承担赔偿责任；对直接负责的主管人员和其他直接责任人员依法给予处分：

Article 89 Social security agencies and their personnel that have committed any of the following acts shall be ordered by the social security administrative authorities to make correction; where the social security fund, an employer or an individual suffers losses, compensation liability shall be borne pursuant to the law; the person (s) -in-charge who is/are directly accountable and other directly accountable personnel shall be punished pursuant to the law:

（一）未履行社会保险法定职责的；

1. Failure to perform statutory social insurance duties;

（二）未将社会保险基金存入财政专户的；

(II) Failing to deposit social insurance funds in special financial accounts;

（三）克扣或者拒不按时支付社会保险待遇的；

(III) withholding or refusing to pay social insurance benefits on time;

（四）丢失或者篡改缴费记录、享受社会保险待遇记录等社会保险数据、个人权益记录的；

(IV) Losing or tampering with the records on payments, records on enjoyment of social insurance benefits and other social insurance data and records of personal rights and interests;

（五）有违反社会保险法律、法规的其他行为的。

(V) Other acts in violation of social insurance laws and regulations.

第九十条   社会保险费征收机构擅自更改社会保险费缴费基数、费率，导致少收或者多收社会保险费的，由有关行政部门责令其追缴应当缴纳的社会保险费或者退还不应当缴纳的社会保险费；对直接负责的主管人员和其他直接责任人员依法给予处分。

Article 90 Social security premiums collection agencies which have arbitrarily altered base amounts and fee rates for social security premiums, causing under-collection or over-collection of social security premiums shall be ordered by the relevant administrative authorities to contribute social security premiums payable or to return social security premiums which should not be paid; the person (s) -in-charge who is/are directly accountable and other directly accountable personnel shall be punished pursuant to the law.

第九十一条   违反本法规定，隐匿、转移、侵占、挪用社会保险基金或者违规投资运营的，由社会保险行政部门、财政部门、审计机关责令追回；有违法所得的，没收违法所得；对直接负责的主管人员和其他直接责任人员依法给予处分。

Article 91 Persons who violate the provisions of this Law in concealing, removing, encroaching and misappropriating social security funds or carrying out investments and operations in violation of regulations shall be ordered by the social security administrative authorities, the finance authorities and the audit authorities to return the funds; where there is illegal income, illegal income shall be confiscated; the person (s) -in-charge who is/are directly accountable and other directly accountable personnel shall be punished pursuant to the law.

第九十二条   社会保险行政部门和其他有关行政部门、社会保险经办机构、社会保险费征收机构及其工作人员泄露用人单位和个人信息的，对直接负责的主管人员和其他直接责任人员依法给予处分；给用人单位或者个人造成损失的，应当承担赔偿责任。

Article 92 Where the social security administrative authorities and other relevant administrative authorities, social security agencies, social security premium collection agencies and their personnel are guilty of divulging information of employers and individuals, the person (s) -in-charge who is/are directly accountable and other directly accountable personnel shall be punished pursuant to the law; where an employer or an individual suffers loss as a result thereto, compensation liability shall be borne.

第九十三条   国家工作人员在社会保险管理、监督工作中滥用职权、玩忽职守、徇私舞弊的，依法给予处分。

Article 93 State personnel guilty of abusing official powers, dereliction of duties or corruption in the course of social security administration and supervision shall be punished pursuant to the law.

第九十四条   违反本法规定，构成犯罪的，依法追究刑事责任。

Article 94 Where a violation of the provisions of this Law constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

第十二章 附 则

Chapter 12 Supplementary Provisions

第九十五条   进城务工的农村居民依照本法规定参加社会保险。

Article 95 Rural residents who migrate to work in urban areas shall enroll in the social insurance system in accordance with this law.

第九十六条   征收农村集体所有的土地，应当足额安排被征地农民的社会保险费，按照国务院规定将被征地农民纳入相应的社会保险制度。

Article 96 In the event of requisition of collectively-owned rural land, the social security premiums of farmers subject to land requisition shall be arranged in full amount, and farmers subject to land requisition shall be included in the corresponding social security system pursuant to the provisions of the State.

第九十七条   外国人在中国境内就业的，参照本法规定参加社会保险。

Article 97 Foreigners employed in China shall participate in social security with reference to the provisions of this Law.

第九十八条   本法自2011年7月1日起施行。

Article 98 This Law shall be effective 1 July 2011.