法律文本

中華人民共和國社會保險法（2018修正）

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

（2010年10月28日第十一屆全國人民代表大會常務委員會第十七次會議通過 根據2018年12月29日第十三屆全國人民代表大會常務委員會第七次會議《關於修改〈中華人民共和國社會保險法〉的決定》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 總 則

Chapter 1 General Provisions

第一條   為了規範社會保險關系，維護公民參加社會保險和享受社會保險待遇的合法權益，使公民共享發展成果，促進社會和諧穩定，根據憲法，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.

第二條   國家建立基本養老保險、基本醫療保險、工傷保險、失業保險、生育保險等社會保險制度，保障公民在年老、疾病、工傷、失業、生育等情況下依法從國家和社會獲得物質幫助的權利。

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.

第三條   社會保險制度堅持廣覆蓋、保基本、多層次、可持續的方針，社會保險水平應當與經濟社會發展水平相適應。

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.

第四條   中華人民共和國境內的用人單位和個人依法繳納社會保險費，有權查詢繳費記錄、個人權益記錄，要求社會保險經辦機構提供社會保險諮詢等相關服務。

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.

個人依法享受社會保險待遇，有權監督本單位為其繳費情況。

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

第五條   縣級以上人民政府將社會保險事業納入國民經濟和社會發展規劃。

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

國家多渠道籌集社會保險資金。縣級以上人民政府對社會保險事業給予必要的經費支持。

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.

國家通過稅收優惠政策支持社會保險事業。

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

第六條   國家對社會保險基金實行嚴格監管。

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

國務院和省、自治區、直轄市人民政府建立健全社會保險基金監督管理制度，保障社會保險基金安全、有效運行。

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.

縣級以上人民政府采取措施，鼓勵和支持社會各方面參與社會保險基金的監督。

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.

第七條   國務院社會保險行政部門負責全國的社會保險管理工作，國務院其他有關部門在各自的職責範圍內負責有關的社會保險工作。

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.

縣級以上地方人民政府社會保險行政部門負責本行政區域的社會保險管理工作，縣級以上地方人民政府其他有關部門在各自的職責範圍內負責有關的社會保險工作。

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.

第八條   社會保險經辦機構提供社會保險服務，負責社會保險登記、個人權益記錄、社會保險待遇支付等工作。

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.

第九條   工會依法維護職工的合法權益，有權參與社會保險重大事項的研究，參加社會保險監督委員會，對與職工社會保險權益有關的事項進行監督。

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 基本養老保險

Chapter 2 Basic Endowment Insurance

第十條   職工應當參加基本養老保險，由用人單位和職工共同繳納基本養老保險費。

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

無雇工的個體工商戶、未在用人單位參加基本養老保險的非全日制從業人員以及其他靈活就業人員可以參加基本養老保險，由個人繳納基本養老保險費。

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.

公務員和參照公務員法管理的工作人員養老保險的辦法由國務院規定。

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.

第十一條   基本養老保險實行社會統籌與個人賬戶相結合。

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

基本養老保險基金由用人單位和個人繳費以及政府補貼等組成。

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

第十二條   用人單位應當按照國家規定的本單位職工工資總額的比例繳納基本養老保險費，記入基本養老保險統籌基金。

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.

職工應當按照國家規定的本人工資的比例繳納基本養老保險費，記入個人賬戶。

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.

無雇工的個體工商戶、未在用人單位參加基本養老保險的非全日制從業人員以及其他靈活就業人員參加基本養老保險的，應當按照國家規定繳納基本養老保險費，分別記入基本養老保險統籌基金和個人賬戶。

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.

第十三條   國有企業、事業單位職工參加基本養老保險前，視同繳費年限期間應當繳納的基本養老保險費由政府承擔。

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.

基本養老保險基金出現支付不足時，政府給予補貼。

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

第十四條   個人賬戶不得提前支取，記賬利率不得低於銀行定期存款利率，免征利息稅。個人死亡的，個人賬戶餘額可以繼承。

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.

第十五條   基本養老金由統籌養老金和個人賬戶養老金組成。

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

基本養老金根據個人累計繳費年限、繳費工資、當地職工平均工資、個人賬戶金額、城鎮人口平均預期壽命等因素確定。

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.

第十六條   參加基本養老保險的個人，達到法定退休年齡時累計繳費滿十五年的，按月領取基本養老金。

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.

參加基本養老保險的個人，達到法定退休年齡時累計繳費不足十五年的，可以繳費至滿十五年，按月領取基本養老金；也可以轉入新型農村社會養老保險或者城鎮居民社會養老保險，按照國務院規定享受相應的養老保險待遇。

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.

第十七條   參加基本養老保險的個人，因病或者非因工死亡的，其遺屬可以領取喪葬補助金和撫恤金；在未達到法定退休年齡時因病或者非因工致殘完全喪失勞動能力的，可以領取病殘津貼。所需資金從基本養老保險基金中支付。

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.

第十八條   國家建立基本養老金正常調整機制。根據職工平均工資增長、物價上漲情況，適時提高基本養老保險待遇水平。

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.

第十九條   個人跨統籌地區就業的，其基本養老保險關系隨本人轉移，繳費年限累計計算。個人達到法定退休年齡時，基本養老金分段計算、統一支付。具體辦法由國務院規定。

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.

第二十條   國家建立和完善新型農村社會養老保險制度。

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

新型農村社會養老保險實行個人繳費、集體補助和政府補貼相結合。

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

第二十一條   新型農村社會養老保險待遇由基礎養老金和個人賬戶養老金組成。

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

參加新型農村社會養老保險的農村居民，符合國家規定條件的，按月領取新型農村社會養老保險待遇。

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.

第二十二條   國家建立和完善城鎮居民社會養老保險制度。

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

省、自治區、直轄市人民政府根據實際情況，可以將城鎮居民社會養老保險和新型農村社會養老保險合並實施。

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 基本醫療保險

Chapter 3 Basic Medical Insurance

第二十三條   職工應當參加職工基本醫療保險，由用人單位和職工按照國家規定共同繳納基本醫療保險費。

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.

無雇工的個體工商戶、未在用人單位參加職工基本醫療保險的非全日制從業人員以及其他靈活就業人員可以參加職工基本醫療保險，由個人按照國家規定繳納基本醫療保險費。

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.

第二十四條   國家建立和完善新型農村合作醫療制度。

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

新型農村合作醫療的管理辦法，由國務院規定。

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

第二十五條   國家建立和完善城鎮居民基本醫療保險制度。

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

城鎮居民基本醫療保險實行個人繳費和政府補貼相結合。

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、喪失勞動能力的殘疾人、低收入家庭六十周歲以上的老年人和未成年人等所需個人繳費部分，由政府給予補貼。

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.

第二十六條   職工基本醫療保險、新型農村合作醫療和城鎮居民基本醫療保險的待遇標準按照國家規定執行。

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.

第二十七條   參加職工基本醫療保險的個人，達到法定退休年齡時累計繳費達到國家規定年限的，退休後不再繳納基本醫療保險費，按照國家規定享受基本醫療保險待遇；未達到國家規定年限的，可以繳費至國家規定年限。

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.

第二十八條   符合基本醫療保險藥品目錄、診療項目、醫療服務設施標準以及急診、搶救的醫療費用，按照國家規定從基本醫療保險基金中支付。

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.

第二十九條   參保人員醫療費用中應當由基本醫療保險基金支付的部分，由社會保險經辦機構與醫療機構、藥品經營單位直接結算。

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.

社會保險行政部門和衛生行政部門應當建立異地就醫醫療費用結算制度，方便參保人員享受基本醫療保險待遇。

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.

第三十條   下列醫療費用不納入基本醫療保險基金支付範圍:

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

（一）應當從工傷保險基金中支付的；

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

（二）應當由第三人負擔的；

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

（三）應當由公共衛生負擔的；

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

（四）在境外就醫的。

(IV) overseas medical expenses.

醫療費用依法應當由第三人負擔，第三人不支付或者無法確定第三人的，由基本醫療保險基金先行支付。基本醫療保險基金先行支付後，有權向第三人追償。

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.

第三十一條   社會保險經辦機構根據管理服務的需要，可以與醫療機構、藥品經營單位簽訂服務協議，規範醫療服務行為。

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.

醫療機構應當為參保人員提供合理、必要的醫療服務。

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

第三十二條   個人跨統籌地區就業的，其基本醫療保險關系隨本人轉移，繳費年限累計計算。

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 傷 保 險

Chapter 4 Work-related Injury Insurance

第三十三條   職工應當參加工傷保險，由用人單位繳納工傷保險費，職工不繳納工傷保險費。

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

第三十四條   國家根據不同行業的工傷風險程度確定行業的差別費率，並根據使用工傷保險基金、工傷發生率等情況在每個行業內確定費率檔次。行業差別費率和行業內費率檔次由國務院社會保險行政部門制定，報國務院批準後公布施行。

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.

社會保險經辦機構根據用人單位使用工傷保險基金、工傷發生率和所屬行業費率檔次等情況，確定用人單位繳費費率。

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.

第三十五條   用人單位應當按照本單位職工工資總額，根據社會保險經辦機構確定的費率繳納工傷保險費。

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.

第三十六條   職工因工作原因受到事故傷害或者患職業病，且經工傷認定的，享受工傷保險待遇；其中，經勞動能力鑒定喪失勞動能力的，享受傷殘待遇。

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.

工傷認定和勞動能力鑒定應當簡捷、方便。

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

第三十七條   職工因下列情形之一導致本人在工作中傷亡的，不認定為工傷：

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）自殘或者自殺；

3. Self-mutilation or suicide; or

（四）法律、行政法規規定的其他情形。

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

第三十八條   因工傷發生的下列費用，按照國家規定從工傷保險基金中支付：

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）治療工傷的醫療費用和康複費用；

1. Medical expenses for work injury and rehabilitation expenses;

（二）住院夥食補助費；

2. meal subsidies for hospitalization;

（三）到統籌地區以外就醫的交通食宿費；

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

（四）安裝配置傷殘輔助器具所需費用；

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

（五）生活不能自理的，經勞動能力鑒定委員會確認的生活護理費；

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

（六）一次性傷殘補助金和一至四級傷殘職工按月領取的傷殘津貼；

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

（七）終止或者解除勞動合同時，應當享受的一次性醫療補助金；

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

（八）因工死亡的，其遺屬領取的喪葬補助金、供養親屬撫恤金和因工死亡補助金；

(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）勞動能力鑒定費。

(IX) Expenses for work capability assessment.

第三十九條   因工傷發生的下列費用，按照國家規定由用人單位支付：

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

（一）治療工傷期間的工資福利；

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

（二）五級、六級傷殘職工按月領取的傷殘津貼；

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

（三）終止或者解除勞動合同時，應當享受的一次性傷殘就業補助金。

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

第四十條   工傷職工符合領取基本養老金條件的，停發傷殘津貼，享受基本養老保險待遇。基本養老保險待遇低於傷殘津貼的，從工傷保險基金中補足差額。

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.

第四十一條   職工所在用人單位未依法繳納工傷保險費，發生工傷事故的，由用人單位支付工傷保險待遇。用人單位不支付的，從工傷保險基金中先行支付。

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.

從工傷保險基金中先行支付的工傷保險待遇應當由用人單位償還。用人單位不償還的，社會保險經辦機構可以依照本法第六十三條的規定追償。

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.

第四十二條   由於第三人的原因造成工傷，第三人不支付工傷醫療費用或者無法確定第三人的，由工傷保險基金先行支付。工傷保險基金先行支付後，有權向第三人追償。

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.

第四十三條   工傷職工有下列情形之一的，停止享受工傷保險待遇：

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

（一）喪失享受待遇條件的；

1. Losing eligibility for benefits;

（二）拒不接受勞動能力鑒定的；

(II) Refusing to undergo a work capability assessment;

（三）拒絕治療的。

(III) Refusing medical treatment.

第五章 失 業 保 險

Chapter 5 Unemployment Insurance

第四十四條   職工應當參加失業保險，由用人單位和職工按照國家規定共同繳納失業保險費。

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

第四十五條   失業人員符合下列條件的，從失業保險基金中領取失業保險金：

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

（一）失業前用人單位和本人已經繳納失業保險費滿一年的；

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

（二）非因本人意願中斷就業的；

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

（三）已經進行失業登記，並有求職要求的。

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

第四十六條   失業人員失業前用人單位和本人累計繳費滿一年不足五年的，領取失業保險金的期限最長為十二個月；累計繳費滿五年不足十年的，領取失業保險金的期限最長為十八個月；累計繳費十年以上的，領取失業保險金的期限最長為二十四個月。重新就業後，再次失業的，繳費時間重新計算，領取失業保險金的期限與前次失業應當領取而尚未領取的失業保險金的期限合並計算，最長不超過二十四個月。

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.

第四十七條   失業保險金的標準，由省、自治區、直轄市人民政府確定，不得低於城市居民最低生活保障標準。

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.

第四十八條   失業人員在領取失業保險金期間，參加職工基本醫療保險，享受基本醫療保險待遇。

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.

失業人員應當繳納的基本醫療保險費從失業保險基金中支付，個人不繳納基本醫療保險費。

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.

第四十九條   失業人員在領取失業保險金期間死亡的，參照當地對在職職工死亡的規定，向其遺屬發給一次性喪葬補助金和撫恤金。所需資金從失業保險基金中支付。

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.

個人死亡同時符合領取基本養老保險喪葬補助金、工傷保險喪葬補助金和失業保險喪葬補助金條件的，其遺屬只能選擇領取其中的一項。

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.

第五十條   用人單位應當及時為失業人員出具終止或者解除勞動關系的證明，並將失業人員的名單自終止或者解除勞動關系之日起十五日內告知社會保險經辦機構。

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.

失業人員應當持本單位為其出具的終止或者解除勞動關系的證明，及時到指定的公共就業服務機構辦理失業登記。

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.

失業人員憑失業登記證明和個人身份證明，到社會保險經辦機構辦理領取失業保險金的手續。失業保險金領取期限自辦理失業登記之日起計算。

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.

第五十一條   失業人員在領取失業保險金期間有下列情形之一的，停止領取失業保險金，並同時停止享受其他失業保險待遇：

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）重新就業的；

1. reemployment;

（二）應征服兵役的；

(II) performance of military service;

（三）移居境外的；

(III) emigration;

（四）享受基本養老保險待遇的；

(IV) enjoyment of basic pension benefits;

（五）無正當理由，拒不接受當地人民政府指定部門或者機構介紹的適當工作或者提供的培訓的。

(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.

第五十二條   職工跨統籌地區就業的，其失業保險關系隨本人轉移，繳費年限累計計算。

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 險

Chapter 6 Maternity Insurance

第五十三條   職工應當參加生育保險，由用人單位按照國家規定繳納生育保險費，職工不繳納生育保險費。

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.

第五十四條   用人單位已經繳納生育保險費的，其職工享受生育保險待遇；職工未就業配偶按照國家規定享受生育醫療費用待遇。所需資金從生育保險基金中支付。

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.

生育保險待遇包括生育醫療費用和生育津貼。

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

第五十五條   生育醫療費用包括下列各項：

Article 55 Maternity medical expenses include the following items:

（一）生育的醫療費用；

1. Medical expenses for childbearing;

（二）計劃生育的醫療費用；

2. Medical expenses for family planning; and

（三）法律、法規規定的其他項目費用。

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

第五十六條   職工有下列情形之一的，可以按照國家規定享受生育津貼：

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）女職工生育享受產假；

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

（二）享受計劃生育手術休假；

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

（三）法律、法規規定的其他情形。

(III) other circumstances stipulated by laws and regulations.

生育津貼按照職工所在用人單位上年度職工月平均工資計發。

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 社會保險費征繳

Chapter 7 Collection and Payment of Social Insurance Premiums

第五十七條   用人單位應當自成立之日起三十日內憑營業執照、登記證書或者單位印章，向當地社會保險經辦機構申請辦理社會保險登記。社會保險經辦機構應當自收到申請之日起十五日內予以審核，發給社會保險登記證件。

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.

用人單位的社會保險登記事項發生變更或者用人單位依法終止的，應當自變更或者終止之日起三十日內，到社會保險經辦機構辦理變更或者注銷社會保險登記。

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.

市場監督管理部門、民政部門和機構編制管理機關應當及時向社會保險經辦機構通報用人單位的成立、終止情況，公安機關應當及時向社會保險經辦機構通報個人的出生、死亡以及戶口登記、遷移、注銷等情況。

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.

第五十八條   用人單位應當自用工之日起三十日內為其職工向社會保險經辦機構申請辦理社會保險登記。未辦理社會保險登記的，由社會保險經辦機構核定其應當繳納的社會保險費。

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.

自願參加社會保險的無雇工的個體工商戶、未在用人單位參加社會保險的非全日制從業人員以及其他靈活就業人員，應當向社會保險經辦機構申請辦理社會保險登記。

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.

國家建立全國統一的個人社會保障號碼。個人社會保障號碼為公民身份號碼。

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.

第五十九條   縣級以上人民政府加強社會保險費的征收工作。

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

社會保險費實行統一征收，實施步驟和具體辦法由國務院規定。

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

第六十條   用人單位應當自行申報、按時足額繳納社會保險費，非因不可抗力等法定事由不得緩繳、減免。職工應當繳納的社會保險費由用人單位代扣代繳，用人單位應當按月將繳納社會保險費的明細情況告知本人。

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.

無雇工的個體工商戶、未在用人單位參加社會保險的非全日制從業人員以及其他靈活就業人員，可以直接向社會保險費征收機構繳納社會保險費。

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.

第六十一條   社會保險費征收機構應當依法按時足額征收社會保險費，並將繳費情況定期告知用人單位和個人。

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.

第六十二條   用人單位未按規定申報應當繳納的社會保險費數額的，按照該單位上月繳費額的百分之一百一十確定應當繳納數額；繳費單位補辦申報手續後，由社會保險費征收機構按照規定結算。

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.

第六十三條   用人單位未按時足額繳納社會保險費的，由社會保險費征收機構責令其限期繳納或者補足。

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.

用人單位逾期仍未繳納或者補足社會保險費的，社會保險費征收機構可以向銀行和其他金融機構查詢其存款賬戶；並可以申請縣級以上有關行政部門作出劃撥社會保險費的決定，書面通知其開戶銀行或者其他金融機構劃撥社會保險費。用人單位賬戶餘額少於應當繳納的社會保險費的，社會保險費征收機構可以要求該用人單位提供擔保，簽訂延期繳費協議。

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.

用人單位未足額繳納社會保險費且未提供擔保的，社會保險費征收機構可以申請人民法院扣押、查封、拍賣其價值相當於應當繳納社會保險費的財產，以拍賣所得抵繳社會保險費。

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 社會保險基金

Chapter 8 Social Insurance Funds

第六十四條   社會保險基金包括基本養老保險基金、基本醫療保險基金、工傷保險基金、失業保險基金和生育保險基金。除基本醫療保險基金與生育保險基金合並建賬及核算外，其他各項社會保險基金按照社會保險險種分別建賬，分賬核算。社會保險基金執行國家統一的會計制度。

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.

社會保險基金專款專用，任何組織和個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.

基本養老保險基金逐步實行全國統籌,其他社會保險基金逐步實行省級統籌，具體時間、步驟由國務院規定。

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.

第六十五條   社會保險基金通過預算實現收支平衡。

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

縣級以上人民政府在社會保險基金出現支付不足時，給予補貼。

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

第六十六條   社會保險基金按照統籌層次設立預算。除基本醫療保險基金與生育保險基金預算合並編制外，其他社會保險基金預算按照社會保險項目分別編制。

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.

第六十七條   社會保險基金預算、決算草案的編制、審核和批準，依照法律和國務院規定執行。

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.

第六十八條   社會保險基金存入財政專戶，具體管理辦法由國務院規定。

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

第六十九條   社會保險基金在保證安全的前提下，按照國務院規定投資運營實現保值增值。

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.

社會保險基金不得違規投資運營，不得用於平衡其他政府預算，不得用於興建、改建辦公場所和支付人員經費、運行費用、管理費用，或者違反法律、行政法規規定挪作其他用途。

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.

第七十條   社會保險經辦機構應當定期向社會公布參加社會保險情況以及社會保險基金的收入、支出、結餘和收益情況。

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.

第七十一條   國家設立全國社會保障基金，由中央財政預算撥款以及國務院批準的其他方式籌集的資金構成，用於社會保障支出的補充、調劑。全國社會保障基金由全國社會保障基金管理運營機構負責管理運營，在保證安全的前提下實現保值增值。

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.

全國社會保障基金應當定期向社會公布收支、管理和投資運營的情況。國務院財政部門、社會保險行政部門、審計機關對全國社會保障基金的收支、管理和投資運營情況實施監督。

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 社會保險經辦

Chapter 9 Social Insurance

第七十二條   統籌地區設立社會保險經辦機構。社會保險經辦機構根據工作需要，經所在地的社會保險行政部門和機構編制管理機關批準，可以在本統籌地區設立分支機構和服務網點。

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.

社會保險經辦機構的人員經費和經辦社會保險發生的基本運行費用、管理費用，由同級財政按照國家規定予以保障。

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.

第七十三條   社會保險經辦機構應當建立健全業務、財務、安全和風險管理制度。

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

社會保險經辦機構應當按時足額支付社會保險待遇。

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

第七十四條   社會保險經辦機構通過業務經辦、統計、調查獲取社會保險工作所需的數據，有關單位和個人應當及時、如實提供。

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.

社會保險經辦機構應當及時為用人單位建立檔案，完整、準確地記錄參加社會保險的人員、繳費等社會保險數據，妥善保管登記、申報的原始憑證和支付結算的會計憑證。

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.

社會保險經辦機構應當及時、完整、準確地記錄參加社會保險的個人繳費和用人單位為其繳費，以及享受社會保險待遇等個人權益記錄，定期將個人權益記錄單免費寄送本人。

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.

用人單位和個人可以免費向社會保險經辦機構查詢、核對其繳費和享受社會保險待遇記錄，要求社會保險經辦機構提供社會保險諮詢等相關服務。

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.

第七十五條   全國社會保險信息系統按照國家統一規劃，由縣級以上人民政府按照分級負責的原則共同建設。

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 社會保險監督

Chapter 10 Social Insurance Supervision

第七十六條   各級人民代表大會常務委員會聽取和審議本級人民政府對社會保險基金的收支、管理、投資運營以及監督檢查情況的專項工作報告，組織對本法實施情況的執法檢查等，依法行使監督職權。

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.

第七十七條   縣級以上人民政府社會保險行政部門應當加強對用人單位和個人遵守社會保險法律、法規情況的監督檢查。

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.

社會保險行政部門實施監督檢查時，被檢查的用人單位和個人應當如實提供與社會保險有關的資料，不得拒絕檢查或者謊報、瞞報。

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.

第七十八條   財政部門、審計機關按照各自職責，對社會保險基金的收支、管理和投資運營情況實施監督。

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.

第七十九條   社會保險行政部門對社會保險基金的收支、管理和投資運營情況進行監督檢查，發現存在問題的，應當提出整改建議，依法作出處理決定或者向有關行政部門提出處理建議。社會保險基金檢查結果應當定期向社會公布。

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.

社會保險行政部門對社會保險基金實施監督檢查，有權采取下列措施：

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）查閱、記錄、複制與社會保險基金收支、管理和投資運營相關的資料，對可能被轉移、隱匿或者滅失的資料予以封存；

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）詢問與調查事項有關的單位和個人，要求其對與調查事項有關的問題作出說明、提供有關證明材料；

(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）對隱匿、轉移、侵占、挪用社會保險基金的行為予以制止並責令改正。

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

第八十條   統籌地區人民政府成立由用人單位代表、參保人員代表，以及工會代表、專家等組成的社會保險監督委員會，掌握、分析社會保險基金的收支、管理和投資運營情況，對社會保險工作提出諮詢意見和建議，實施社會監督。

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.

社會保險經辦機構應當定期向社會保險監督委員會匯報社會保險基金的收支、管理和投資運營情況。社會保險監督委員會可以聘請會計師事務所對社會保險基金的收支、管理和投資運營情況進行年度審計和專項審計。審計結果應當向社會公開。

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.

社會保險監督委員會發現社會保險基金收支、管理和投資運營中存在問題的，有權提出改正建議；對社會保險經辦機構及其工作人員的違法行為，有權向有關部門提出依法處理建議。

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.

第八十一條   社會保險行政部門和其他有關行政部門、社會保險經辦機構、社會保險費征收機構及其工作人員，應當依法為用人單位和個人的信息保密，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.

第八十二條   任何組織或者個人有權對違反社會保險法律、法規的行為進行舉報、投訴。

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.

社會保險行政部門、衛生行政部門、社會保險經辦機構、社會保險費征收機構和財政部門、審計機關對屬於本部門、本機構職責範圍的舉報、投訴，應當依法處理；對不屬於本部門、本機構職責範圍的，應當書面通知並移交有權處理的部門、機構處理。有權處理的部門、機構應當及時處理，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.

第八十三條   用人單位或者個人認為社會保險費征收機構的行為侵害自己合法權益的，可以依法申請行政複議或者提起行政訴訟。

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.

用人單位或者個人對社會保險經辦機構不依法辦理社會保險登記、核定社會保險費、支付社會保險待遇、辦理社會保險轉移接續手續或者侵害其他社會保險權益的行為，可以依法申請行政複議或者提起行政訴訟。

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.

個人與所在用人單位發生社會保險爭議的，可以依法申請調解、仲裁，提起訴訟。用人單位侵害個人社會保險權益的，個人也可以要求社會保險行政部門或者社會保險費征收機構依法處理。

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 責 任

Chapter 11 Legal Liability

第八十四條   用人單位不辦理社會保險登記的，由社會保險行政部門責令限期改正；逾期不改正的，對用人單位處應繳社會保險費數額一倍以上三倍以下的罰款，對其直接負責的主管人員和其他直接責任人員處五百元以上三千元以下的罰款。

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.

第八十五條   用人單位拒不出具終止或者解除勞動關系證明的，依照《中華人民共和國勞動合同法》的規定處理。

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.

第八十六條   用人單位未按時足額繳納社會保險費的，由社會保險費征收機構責令限期繳納或者補足，並自欠繳之日起，按日加收萬分之五的滯納金；逾期仍不繳納的，由有關行政部門處欠繳數額一倍以上三倍以下的罰款。

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.

第八十七條   社會保險經辦機構以及醫療機構、藥品經營單位等社會保險服務機構以欺詐、偽造證明材料或者其他手段騙取社會保險基金支出的，由社會保險行政部門責令退回騙取的社會保險金，處騙取金額二倍以上五倍以下的罰款；屬於社會保險服務機構的，解除服務協議；直接負責的主管人員和其他直接責任人員有執業資格的，依法吊銷其執業資格。

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.

第八十八條   以欺詐、偽造證明材料或者其他手段騙取社會保險待遇的，由社會保險行政部門責令退回騙取的社會保險金，處騙取金額二倍以上五倍以下的罰款。

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.

第八十九條   社會保險經辦機構及其工作人員有下列行為之一的，由社會保險行政部門責令改正；給社會保險基金、用人單位或者個人造成損失的，依法承擔賠償責任；對直接負責的主管人員和其他直接責任人員依法給予處分：

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）未履行社會保險法定職責的；

1. Failure to perform statutory social insurance duties;

（二）未將社會保險基金存入財政專戶的；

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

（三）克扣或者拒不按時支付社會保險待遇的；

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

（四）丟失或者篡改繳費記錄、享受社會保險待遇記錄等社會保險數據、個人權益記錄的；

(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）有違反社會保險法律、法規的其他行為的。

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

第九十條   社會保險費征收機構擅自更改社會保險費繳費基數、費率，導致少收或者多收社會保險費的，由有關行政部門責令其追繳應當繳納的社會保險費或者退還不應當繳納的社會保險費；對直接負責的主管人員和其他直接責任人員依法給予處分。

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.

第九十一條   違反本法規定，隱匿、轉移、侵占、挪用社會保險基金或者違規投資運營的，由社會保險行政部門、財政部門、審計機關責令追回；有違法所得的，沒收違法所得；對直接負責的主管人員和其他直接責任人員依法給予處分。

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.

第九十二條   社會保險行政部門和其他有關行政部門、社會保險經辦機構、社會保險費征收機構及其工作人員泄露用人單位和個人信息的，對直接負責的主管人員和其他直接責任人員依法給予處分；給用人單位或者個人造成損失的，應當承擔賠償責任。

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.

第九十三條   國家工作人員在社會保險管理、監督工作中濫用職權、玩忽職守、徇私舞弊的，依法給予處分。

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.

第九十四條   違反本法規定，構成犯罪的，依法追究刑事責任。

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 則

Chapter 12 Supplementary Provisions

第九十五條   進城務工的農村居民依照本法規定參加社會保險。

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

第九十六條   征收農村集體所有的土地，應當足額安排被征地農民的社會保險費，按照國務院規定將被征地農民納入相應的社會保險制度。

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.

第九十七條   外國人在中國境內就業的，參照本法規定參加社會保險。

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

第九十八條   本法自2011年7月1日起施行。

Article 98 This Law shall be effective 1 July 2011.