Chapter I General Provisions
Article 1 The Provisions are formulated in accordance with the Social Insurance Law of People"s Republic of China, Employment Promotion Law of People"s Republic of China and other laws and regulations, in light of the specific situations of this Province, and for the purpose of guaranteeing the basic life for the unemployed, preventing unemployment, and promoting employment.
Article 2 These Provisions shall apply to the following units and personnel (hereinafter referred to as the employing units and the insured ) within the administrative region of this Province.
1. All types of enterprises, private non-enterprise units and personnel who have formed labor relations with them,
2. InPidual economic organizations and their employees,
3. State organs, institutions, social groups and personnel who have formed labor contract relations with them, and
4. Other units and personnel that shall participate in unemployment insurance according to the law and the regulation.
The employing units and personnel listed in the preceding paragraph shall participate in unemployment insurance according to law and pay unemployment insurance premiums in full in a timely manner. The insured shall be entitled to enjoy unemployment insurance benefits after unemployment.
Where any laws and administrative regulations have provided the unemployment insurance separately, the provisions shall prevail.
Article 3 The local people"s government at or above the county level shall strengthen the leadership of unemployment insurance, and include unemployment insurance into national economic and social development planning so as to ensure the collection of unemployment insurance funds and to pay the unemployment insurance benefits.
Article 4 The human resources and social security administrative department of the local people"s government above the county level (hereinafter referred to the human resources and social security department) is in charge of unemployment insurance within its administrative area, social insurance agencies (hereinafter referred to as unemployment insurance agencies) established by the human resources and social security administrative department for handling unemployment insurance business undertake concretely the unemployment insurance work, the public employment service agencies are responsible for handling the unemployment registration.
Relevant departments of finance, local tax, auditing, and trade unions of the local people"s government at or above the county level shall do well the work of unemployment insurance in accordance with their respective duties and responsibilities.
Chapter II Unemployment Insurance Fund
Article 5 The unemployment insurance fund consists of the following items:
1. Unemployment insurance premiums paid by the employing unit and the insured,
2. Value-added income, such as the interest of the unemployment insurance fund,
3. Overdue fine for non-payment of unemployment insurance benefits,
4. Financial subsidies, and
5. Other funds which shall be included in the unemployment insurance fund according to the regulation.
Article 6 The employing units shall go to the local unemployment insurance agencies to apply for unemployment insurance registration with business license, registration certificate or seal of the unit within thirty days as of the date of establishment.
Where the employing units are Pided, merged, bankrupt, shut down or revoked , the employing units shall go to unemployment insurance agencies to handle registration change or cancellation of unemployment insurance within thirty days starting from their Pision, merger, bankruptcy, shut-down or revocation.Unemployment insurance agencies shall promptly inform local tax departments of the amount of unemployment insurance premiums which shall be adjusted.
Article 7 The employing units and the insured shall pay unemployment insurance premiums according to contribution base and ratio stipulated by the State. The unemployment insurance contribution ratio paid by the employing units shall be 2% of the total wages of the insured. The proportion paid by the insured shall be 1% of his or her own salary. The unemployment insurance contribution base of the employing units and the insured shall be determined with reference to basic pension insurance contribution base of enterprise employees in this Province.
Article 8 The employing units shall declare the amount of unemployment insurance to the unemployment insurance agencies on a monthly basis, and the local tax departments shall collect unemployment insurance premiums on a monthly basis after being approved by the unemployment insurance agencies. Unemployment insurance premiums paid by the insured inPiduals shall be withheld by their working units on a monthly basis.
Where local tax departments find that the employing units do false declaration during the collection of unemployment insurance premium, local tax departments shall promptly report to the unemployment insurance agencies, which shall reexamine the unemployment insurance premium.
Article 9 The employing units shall voluntarily declare on their own and pay unemployment insurance premium in full in a timely manner, and shall not delay or reduce the payment of unemployment insurance premium unless statutory causes such as force majeure occurr.
Where the employing units are not able to pay the unemployment insurance premiums because of special difficulties, the employing units may delay paying the unemployment insurance premiums according to the provisions, but the time limit for delay shall not exceed six months. The employing units shall pay the unemployment insurance premium which has been delayed and its interest of demand deposit in the bank in full after the expiration of the time limit for delay. Overdue fine shall not be imposed within the time limit for delay.
Where enterprises are shut down, go bankruptcy or are in other non-normal state, and are realizing the assets according to the provisions, the unpaid unemployment insurance premium shall be paid off from the income of the realization of assets. The part which cannot be paid off shall be written off according to the provisions.
Article 10 Deduction channels of unemployment insurance premiums are as follows:
1. Pretax deduction shall be conducted in enterprises, private non-enterprise units, inPidual economic organizations with employees before tax,
2. Deduction from the unit funds or operating expenses shall be conducted in the state organs, institutions and social groups.
Unemployment insurance premiums paid by the insured shall be deducted from their taxable income.
Article 11 Unemployment insurance funds shall be planned and managed comprehensively at the county level, and the city Pided into districts shall conduct municipal coordination on districts, and the coordination shall be upgraded gradually to the provincial level. The coordinated region shall coordinate well the policy and system of unemployment insurance, benefits of payment and implementation processes.
Article 12 The provincial adjustment fund for unemployment insurance shall be established. The coordinated region shall pay the provincial adjustment fund for unemployment insurance to fiscal accounts of social security fund at provincial level at the rate of 5% of the actual levy of unemployment insurance fund in the region in the last year before June 30 of each year. Where the coordinated region fails to pay, the provincial adjustment fund for unemployment insurance shall be paid by the transfer after being confirmed by the provincial finance department.
The people’s government of the Province shall adjust the proportion of the provincial adjustment fund for unemployment insurance according to specific situation.
Article 13 Where unemployment insurance fund of the coordinated region is insufficient for use after account receivable and payable, it shall be adjusted by the provincial unemployment insurance adjustment fund. The maximum amount of adjustment is not more than three times of paid amount of the coordinated region in the same year. Where it is still insufficient for use after being adjusted, the people"s government of coordinated region shall subsidize it according to the provisions.
The coordinated region shall pay the provincial adjustment funds for unemployment insurance in full in a timely manner. Where the unemployment insurance fund of this region achieves the current and accumulated balances, award and return shall be given by the provincial finance department according to a certain percentage of the paid amount. The funds of award and return shall be used to increase the accumulation of unemployment insurance fund in the coordinated region.
The management methods of the provincial adjustment fund for unemployment insurance shall be enacted by departments of the provincial finance, human resources and social security.
Article 14 The expenditures of unemployment insurance fund shall be used as follows:
1. Unemployment insurance funds,
2. The basic medical insurance premiums during receiving unemployment insurance funds,
3. Funeral subsidies of unemployed persons who die during receiving unemployment insurance funds and pension of dependent spouse and immediate family members,
4. Subsidies of receiving vocational training and vocational introduction during receiving unemployment insurance funds, and specific projects and standards shall be implemented in accordance with provincial relevant provisions, and
5. Unemployment insurance fund can be used for subsidies of vocational training, vocational introduction, social insurance, jobs, interest of small loan guarantee, vocational skills certification, funds of venture capital, living allowance for venture probationary (training), spending of the building of the primary platform information network of public employment services and public training base stipulated by national and provincial relevant documents in the coordinated region approved by the provincial people"s government and listed in the range of extending the unemployment insurance fund in accordance with relevant provisions of the State.
Article 15 When the balance of unemployment insurance funds is larger or the state has launched emergency response mechanism for unemployment warning, such measures as the reduction of unemployment insurance funds, delay of the unemployment insurance premiums and the disbursement of the approved expenditure shall be taken in the coordinated region according to the national and provincial provisions and in light of the specific situation of this region after being approved by the provincial people"s government so as to give special assistance to the employing units. The specific conditions and procedures shall be enacted by the provincial human resources and social protection department in conjunction with the financial departments and implemented after being approved by the provincial people"s government.
Article 16 The unemployment insurance fund must be deposited to the special fiscal account of the social security fund opened by the financial departments. Two respective systems of income and expenditure management shall be conducted to ensure special use of earmarked fund, which shall not be used to balance the government budget or used as other purposes in violation of laws, administrative regulations.
With respect to unemployment insurance funds deposited in bank or used to purchase national bonds in accordance with state provisions, interest rates shall be calculated respectively in accordance with interest rates of deposits of the urban and rural residents over the same period and interest rate of national bonds. The interest of unemployment insurance fund shall be incorporated into unemployment insurance fund.
Article 17 The draft of budget and final accounts of revenue and expenditure of the unemployment insurance fund shall be prepared by unemployment insurance agencies in coordinated region, reviewed by the social security department of human resources at the same level and checked by the finance department and reported to the people"s government at the same level for approval.
Unemployment insurance agencies shall regularly publicize the situation of unemployment insurance and revenue, expenditure, balances and earnings of unemployment insurance fund to the public.
Chapter III Unemployment Insurance Benefits
Article 18 The unemployed persons shall receive unemployment insurance benefits if the following criteria are met:
1. The employing units and the unemployed persons have paid unemployment insurance for at least one year in accordance with provisions before unemployment;
2. The suspension of employment at the statutory working age is not out of the own will of the unemployed persons; and
3. Unemployment has been registered and job requirement has been made by the unemployed persons.
The unemployed persons enjoy other unemployment insurance benefits at the same time in accordance with provisions when receiving unemployment insurance benefits.
Article 19 The employing units shall promptly produce certificate and inform the insured of their rights to enjoy unemployment insurance benefits in accordance with provisions in written form after the employing units discharge and terminate the employment relationship with the insured, and report relevant materials of the unemployed persons, such as the name list, archives, certificate of dissolution or termination of labor relations, participation in unemployment insurance and payment of premiums, to the unemployment insurance agencies for record within fifteen days starting from the dissolution and termination of labor relations.
Article 20 The unemployed persons shall hold the certificate of dissolution and termination of labor relations issued by the original units, and go to the unemployment insurance agencies to handle application procedures of unemployment insurance benefits within 60 days starting from the dissolution and termination of labor relations.
Article 21 Unemployment insurance agencies shall review and confirm the eligibility of applicants within ten days starting from accepting the request for applying for unemployment insurance benefits of the unemployed persons, and inform the unemployed persons of the results and related matters. Where the unemployed persons are qualified for enjoying unemployment insurance benefits, unemployment insurance benefits shall be given since the date of unemployment registration, and relevant situations shall be recorded in registration certificate of employment and unemployment.
The unemployment insurance agencies shall entrust the bank to grant unemployment insurance benefits on a monthly basis.
Article 22 Where the employing units and employees have paid the premiums for at least one year but less than five years before unemployment, the time limit of receiving unemployment insurance benefits is twelve months. Where the employing units and employees have paid the premiums for at least five years but less than ten years, the time limit of receiving unemployment insurance benefits is eighteen months. Where the employing units and employees have paid the premiums are more than ten years, the time limit of receiving unemployment insurance benefits is twenty-four months. Where the employees are unemployed again after re-employment, payment time shall be recalculated, and the time limit of receiving unemployment insurance benefits shall be calculated in conjunction with the previous time limit during which the unemployed persons shall receive but have not yet received unemployment insurance benefits, and the maximum time limit shall be not more than twenty-four months. The specific measures determining the time limit of receiving unemployment insurance benefits shall be stipulated by the people"s government of the coordinated region.
Article 23 Where the time of payment of premiums by the unemployed persons is less than ten years, the standard of unemployment insurance benefits shall be 40% of the average base of monthly payment for twelve months before the unemployment. Where payment time reaches ten years but is less than twenty years, the standard of unemployment insurance benefits shall be 45% of the average base of monthly payment for twelve months before the unemployment. Where payment is more than twenty years, the standard of unemployment insurance benefits shall be 50% of the average base of monthly payment for twelve months before the unemployment.
The highest-level unemployment insurance benefits shall not exceed the minimum standard of local wage, and the lowest-level unemployment insurance benefits shall be not less than 1.3 times of the minimum living standard of local urban residents.
Where consumer price index continues to rise in the coordinated region, dynamic price subsidies shall be granted in accordance with the national and provincial provisions to protect the basic livelihood of the unemployed persons.
Article 24 The specific methods that give special assistance to part of unemployed persons and promote the unemployed persons to be employed as soon as possible shall be explored under the conditions that the basic livelihood of unemployed persons and the safety of unemployment insurance funds have been guaranteed in areas where conditions permit.
Article 25 The unemployed persons participate in the basic medical insurance and enjoy basic medical insurance benefits during receiving unemployment insurance benefits.
The basic medical insurance premiums paid by the unemployed persons shall be paid from the unemployment insurance funds, and the inPidual unemployed person does not pay the basic medical insurance premiums.
Article 26 Where the unemployed person dies while receiving unemployment insurance benefits, the unemployment insurance fund shall grant one-time funeral allowance and pension to his or her dependences with reference to the local provisions on deceased on-job employees.
Where the deceased worker meets such conditions as receiving the funeral allowance of the basic pension insurance, the funeral allowance of injury insurance, and the funeral allowance of unemployment insurance at the same time, his or her dependences shall only choose one of the items.
Article 27 Where the unemployed persons who are qualified for enjoying unemployment insurance benefits engage in self-employment and apply for a business license, the unemployed persons may receive lump sum unemployment insurance benefits in accordance with provisions and no longer enjoy other unemployment insurance benefits.
Article 28 Where one of the following circumstances occurs when the unemployed persons receive unemployment insurance benefits, the unemployed persons shall stop receiving unemployment insurance and enjoying other unemployment insurance benefits:
1. Being re-employed,
2. Enlisted and performing military service,
3. Emigrating outside the country,
4. Enjoying the basic old-age insurance benefits, or
5. Refusing to accept the appropriate job or training provided by the local public employment service agencies for three times without justified reason.
In addition to the circumstances stipulated in the preceding paragraph, if the unemployed persons stop enjoying unemployment insurance benefits and other unemployment insurance benefits because of force majeure while receiving unemployment insurance benefits, unemployment insurance benefits and other unemployment insurance benefits which should been received but have not been received can be restored after the disappearance of the interruption. The specific methods shall be stipulated by the people"s government of the coordinated region in light of local specific situations.
Article 29 For the unemployed persons who are qualified for enjoying unemployment insurance benefits, the unemployment insurance agencies of the insured place shall pay them unemployment insurance benefits if their work units and household registers are not in the same place prior to their unemployment. Where the unemployed persons return to the place of household register, the unemployment insurance agencies of the insured place shall transfer unemployment insurance to immigrant areas, and funds needed for enjoying the unemployment insurance shall also be transferred. The specific amount shall be calculated in accordance with 1.5 times of the total unemployment insurance benefits which shall be enjoyed by the unemployed persons.
Where the unemployed persons transfer household registration across coordinated regions during receiving unemployment insurance benefits, unemployment insurance agencies of out-migrating place shall continue to pay unemployment insurance benefits. Where the unemployed persons request for enjoying unemployment insurance benefits in immigrant areas, unemployment insurance agencies of out-migrating place shall transfer unemployment insurance to immigrant areas, and funds needed for enjoying the unemployment insurance shall also be transferred. The specific amount shall be calculated in accordance with 1.5 times of the total unemployment insurance benefits which shall be enjoyed by the unemployed persons.
Where the insured persons are employed across coordinated regions during unemployment insurance, and the unemployed persons who are not yet qualified for enjoying unemployment insurance benefits transfer household registration across coordinated regions, unemployment insurance shall be transferred with the unemployed persons, and the transfer of the unemployment insurance funds shall be conducted in accordance with national and provincial regulations.
Where the insured persons transfer household register or are employed across administrative regions of this Province, the relationship of unemployment insurance and the transfer of the unemployment insurance funds shall be conducted in accordance with national provisions and the relevant agreements between the concerned areas.
Chapter Ⅳ Management and Supervision
Article 30 Human resources and social security departments shall manage the unemployment insurance and perform the following duties in accordance with the law:
1. To implement the provisions of the unemployment insurance laws and regulations, to formulate a plan for the development of unemployment insurance, to conduct supervision and inspection on the employing units and the insured with respect to their compliance with unemployment insurance laws and regulations;
2. To guide unemployment insurance agencies to carry out the unemployment insurance business;
3. To supervise and inspect the raising, use and management of the unemployment insurance funds, to review the draft of budget and final accounts of the fund, and to forecast the risk of the fund; and
4. Other duties which shall be performed according to the law.
Article 31 Unemployment insurance agencies shall undertake concretely the unemployment insurance, and perform the following duties:
1. To be responsible for the registration of unemployment insurance, surveying and counting the unemployed persons;
2. To check and ratify unemployment insurance premium which shall be paid by the employing units and the insured as well as unemployment insurance benefits enjoyed by the unemployed persons, to issue the certificate that the unemployed persons shall receive unemployment insurance and other documents of unemployment insurance benefits in the designated bank, and to allocate the related subsidies;
3. To be responsible for recording payment conducted by the employing units and the insured as well as the establishment and management of files of payment; and
4. Other duties which shall be performed according to the law.
Article 32 Unemployment insurance agencies shall entrust the people"s governments of a district in a city, a town and a township and sub-district offices to handle unemployment insurance matters based on operational need and the provisions.
Budgetary requirement for unemployment insurance agencies shall be included in the budget and allocated by the corresponding financial department.
Article 33 The local tax departments are responsible for collection of unemployment insurance premiums, and inform the unemployment insurance agencies of payment conducted by the employing units and the insured in time.
Article 34 The financial department shall be responsible for the management of the unemployment insurance fund, the supervision and inspection on income and expenses of unemployment insurance fund and management of financial accounts.
Article 35 The audit departments shall audit and supervise the income and expenditure, management and operation of the unemployment insurance fund.
Article 36 The trade unions shall supervise the insurance premiums which shall be paid by the employing unit in accordance with provisions, and propose comments and suggestions on income and expenditure, management and use of the unemployment insurance fund.
Article 37 The social insurance regulatory commission, established by the people"s government of the coordinated region according to the law, consisting of representatives from the employing unit, the insured, and trade union and experts, shall grasp and analyze the income and expenditure, management and operation of the unemployment insurance funds, and propose comments and suggestions on the unemployment insurance.
Unemployment insurance agencies shall report regularly the income and expenditure, management and operation of the unemployment insurance funds to social insurance regulatory commission and be under social supervision.
Article 38 Unemployment insurance agencies shall pay unemployment insurance benefits in full in a timely manner and regularly send record sheets of the interests of the insured to the insured free of charge.
The employing units and the insured may consult and check the records of payment and unemployment insurance benefits from the unemployment insurance agencies free of charge, and require the unemployment insurance agencies to provide services related to unemployment insurance consulting.
Article 39 Unemployment insurance agencies shall establish and improve business, finance, security, risk management and credit information collection system of unemployment insurance, and improve information system of unemployment insurance in accordance with national and provincial unified planning, and regularly publish information on unemployment insurance according to law.
Chapter V Legal Liabilities
Article 40 Where the employing units, in violation of the Provisions, commit one of the following acts, the employing units shall be punished in accordance with the social insurance laws and regulations:
1. Failure to conduct the registration of unemployment insurance;
2. Failure to pay unemployment insurance in full in a timely manner.
Where the employing units refuse to issue the certificate of discharge or termination of labor relations, the employing units shall be punished in accordance with labor contract law and regulations.
Article 41 Where anyone, who is not qualified for the conditions of enjoying unemployment insurance benefits, cheats to obtain unemployment insurance benefits by fraud, forging evidential material or other means, the return of unemployment insurance benefits fraudulently obtained shall be ordered by human resources and social security department, and a fine of more than twice and less than five times of the fraudulent amount shall be imposed.
Article 42 Where unemployment insurance agencies and their staff, in violation of the Provisions, commit one of the following acts, they shall be punished in accordance with social insurance law and regulations:
1. To cheat to obtain unemployment insurance fund expenditures by fraud, forging evidential material or other means;
2. To fail to perform the duties of unemployment insurance;
3. To fail to deposit the unemployment insurance fund in the financial accounts;
4 To deduct or refuse to pay unemployment insurance benefits in time;
5. To lose or tamper with data of unemployment insurance and of inPidual rights and interests, such as records of payment and enjoyment of unemployment insurance benefits; or
6. Other acts of violating the social insurance law and regulations.
Article 43 Where the staff of the department of human resources and social security, finance, local tax and unemployment insurance agencies abuse power, neglect duty, play favoritism and commit irregularities, they shall be punished according to the law.
Article 44 If the violation by relevant units and inPiduals against the Provisions constitutes a crime, the criminal liabilities therein shall be investigated into according to law.
Chapter VI Supplementary Provisions
Article 45 The people"s government of the coordinated region may, in light of local specific situations, determine whether the Provisions apply to the flexible employees in its administrative region .
Article 46 The Provisions shall enter into force as of July 1, 2011. The Provisions of Jiangsu Province on Unemployment Insurance of Employees, issued by the People’s Government of Jiangsu Province on August 12, 1995, shall be abolished at the same time.