Regulations of Shenzhen Special Economic Zone on Social EndowmentInsurance
Announcement of the Standing Committee of the 5th Shenzhen Municipal People’s Congress
(NO. 109)
Regulations of Shenzhen Special Economic Zone on
Social Endowment Insurance
Chapter Ⅰ General Provisions
Article 1 In order to perfect the socialendowmentinsurancesystem of Shenzhen Special Economic Zone (hereinafter referred to as “Special Zone”), to secure the legitimate rights and interests of the employees and residents toenroll in a social endowment insurance system and receive social endowment insurance benefits, these Regulations are hereby enacted in accordance with the Social Insurance Law of the People’s Republic of Chinaandthe basic principles of relevant laws and administrative regulations as well as in conjunction with the actual circumstances of the Special Zone.
Article 2 The social endowment insurance as mentioned in theseRegulationsshallinclude the social endowmentinsuranceforemployees and social endowmentinsurancefor residents. The social endowment insurance of employees shall include multi-tieredendowment insurance such as the basic endowment insurance, the local supplementary endowment insurance and the enterprise annuity.
The measures on endowment insurance for residents shall be formulated by the municipal people’s government (hereinafter referred to as the “Municipal Government”) separately.
The approach to the basic endowment insurance for civil servants, working people who are governed likewise by the Civil Servant Law and staff members of public institutions shall be in accordance with the relevant provisions of the State and Shenzhen.
Enterprise annuity shall be in accordance with the relevant provisions of the State.
Article 3 The social endowment insurance shall adhere to the guideline of wide coverage, modest benefits, multi-tiered programs and sustainability, and shall followthe principles that are consistent with the combination of fairness and efficiency, the correspondence of rights and obligations, and the adaptability of the level of security and the level of economic and social development.
Article 4 Each employee shall enroll in the basic endowment insurance system, and the employee and the employing unit in the Special Zone that has a labor relationship with the employee such as an enterprise, state organ, public institution, social group, private non-enterprise unit, individual economic organization and other social organization (hereinafter referred to as “the Employer”)shall jointly make basic endowment insurance contributions according to the stipulated standards.
individual industrial and commercial households without employee, or a part-time employee who is not covered by a basic endowment insurance system through his or her Employer, or any other persons in employment of flexible forms who isa registered resident of Shenzhen (hereinafter referred to as “Individual Contributor”)mayenroll in the basic endowment insurance system according to the provisions of these Regulations, and make contributions by himself or herself.
A person who enrolls in the basic endowment insurance system and is a registered resident of Shenzhen (hereinafter referred as “InsuredPerson”) shall enroll in the local supplementary endowmentinsurance system concurrently.
Those people who reach the legal retirement age shall not make endowment insurance contributions unless otherwise provided by these Regulations, laws, and administrative regulations.
Article 5 Thebasic endowment insurance shall be a combination of social pooling and individual accounts.
Article 6 The municipal administrative department of human resources and social insurance (hereinafter referred to as the “Municipal HR&Insurance Department”) shall be responsible for the administration of the social endowment insurance in the Special Zone.
The relevant departments of the municipal government shall be responsible for the relevant work of social endowment insurance within their respective areas of responsibility.
The municipal social insurance agency (hereinafter referred to as the “Municipal Social Insurance Agency) shall specifically undertake the affairs relating to the basicendowment insurance, local supplementary endowment insurance and other social insurance affairs.
Subdistrict offices shall undertake the social management service of retirees within their respective regions.
Article 7 Where an InsuredPerson has worked across provinces, autonomous regions and municipalities directly under the Central Government, the transfer or renewal of his or her basic endowment insurance relationship shall be in accordance with the relevant provisions of the State.
Where an InsuredPerson has worked across regions within Guangdong province, the transfer or renewal of his or her basic endowment insurance relationship shall be in accordance with the relevant provisions of Guangdong province.
Chapter Ⅱ Collection of Endowment Insurance Contributions
Article 8 The sources of the basic endowment insurance fund shall be as follows:
1. Basic endowment insurance contributions and their interests;
2. Overdue payments for basic endowmentinsurance contributions;
3. Legal operating returns of the basic endowment insurance fund;
4. Other incomes.
Article 9 The sources of the local supplementary endowment insurance fund shall be as follows:
1. Local supplementary endowment insurance contributions and their interests;
2. Overdue payments for local supplementary endowment insurance contributions;
3. Legal operating returns of the local supplementary endowment insurance fund;
4. Other incomes.
Article 10 The contribution basis of monthly basic endowment insurance contributions foranemployee shall be his or her pay rollof the previous month; for an employee who newly starts a career, acquires a new job or becomes employed by a newly established Employer, the contribution basis for the first month shall be his or her payroll of that month. Where the payroll of an employee exceeds 300% of the average monthly wage of serving employees of Shenzhen in the previous year, the exceeding amount shall not be counted into the contribution basis. The contribution basis shall not be less than the minimum salary standard announced by the Municipal Government.
The contribution basis of monthly basic endowment insurance contributions for an Employershall bethe sum of its employee’s contribution bases.
An Individual Contributor shall, at his or her own discretion, determine the contribution basis within the scope from the minimum salary standard announced by the Municipal Government to 300% of the average monthly wage of serving employees of Shenzhen in the previous year.
Article 11 An employee shallmake monthly basic endowment insurance contributions equivalent to 8% of his or her contribution basis and the contributions shall be deposited into his individual account; an Employer shall make monthly basic endowment insurance contributions equivalent to 13%of its contribution basis, and the contributions shall be deposited into the basic endowmentinsurance pooling fund.
An Employer shall make monthly local supplementary endowment insurance contributions equivalent to 1%of its employees’ contribution bases, and the contributions shall be deposited into the local supplementary insurance fund.
An IndividualContributor shall make basic endowment insurance contributions equivalent to 21% of the contribution basis determined at his discretion, and 8% of the contributions shall be deposited into his or her individual account, 13% into the basic endowment insurance pooling fund. AnIndividual Contributor shall make local supplementary endowment contributions equivalent to 1% of his or her contribution basis, the contributions shall be deposited into the local supplementary endowment insurance fund.
Article 12 Each Employer shall pay on time and in full endowment insurance contributions. Basic endowment insurance contributions payable by an employee shall be paid on his or her behalf by the Employer through transfer from wage deduction.
An Individual Contributor shall pay contributions of the basic endowment insurance and the local supplementary endowment insurance to the Municipal Social Insurance Agency directly.
The payment of endowment insurance contributions made by an Employer and an Individual Contributor shall be entrusted to a bank to collect.
Article 13 An Employer shall truthfully report the payroll of the previous month of each employee to the Municipal Social Insurance Agencyper month and notify the employees of the details of the endowment insurance contribution paymentmonthly.
An Individual Contributor shall, when first enrolling in the endowmentinsurance system, declare his or her contribution basisto the Municipal Social InsuranceAgency; if there is a change to the contribution basis, he or she shall report to the Municipal Social Insurance Agency timely. Where the contribution basis is theminimumsalary standard ,it
Article 14 Each Employer and Individual Contributor shall transact registration, annual review, alteration and cancellation formalities in accordance with the relevant provisions on social insurance registration.
The municipal departments of market supervision and management, civil affairs and institution staffing management shall promptly notify the Municipal Social Insurance Agency of the establishment, alteration and termination of an Employer; the municipal public security department shall timely inform the Municipal Social Insurance Agency of the registration, relocation and cancellation of the Insured Persons.
Article 15 The endowment insurance contributions made by Employers shall be disbursed from the costs and expenses according to laws. The endowment insurance contributions made by individuals shall be extracted before tax according to laws.
Article 16 The accumulated amount of an Insured Person's individual account shall have interests that shall be deposited to the individual account in accordance with the relevant provisions of the State and Guangdong province.
Article 17 When the Municipal Social Insurance Agency verifies the payment of the endowment insurance contributions by Employers, each Employer shall truthfully provide the roster of the employees, salary tables, labor contracts, registration forms of enterprise incometax and personal income tax and other relevant information.
Chapter III Endowment Insurance Benefits
Article 18 The basic endowment insurance benefits shall include the basic pension, disability allowance, funeral subsidy and bereavement allowance.
The basic endowment insurance benefits shall be paid by the basic endowment insurance fund and may not be enjoyed twice.
Article 19 A person who meets the following conditions concurrently may receive for basic pensions on a monthly basis in Shenzhen:
1.The place to receive endowment insurance benefits is Shenzhen according to the relevant provisions of the State and Guangdong province;
2. Reaching the statutory retirement age;
3. The cumulative length of contribution payment of the basic endowment insurance is no less than 15 years.
Article 20 For an Insured Person who started a career before July 31st, 1992, the monthly basic pensions shall consist of the following parts when he or she retires according to relevant provisions:
1. A pension from the pooling;
2. A pension from the individual account;
3. A transitional pension.
If, before reaching the statutory retirement age, the person stipulated in the previous paragraph has become a registered resident of Shenzhen and has made actual contributions for a cumulative length of no less than 10 years, his or her monthly basic pensions shall be composed of the following parts when he or she retires according to relevant provisions:
1. A pension from the pooling;
2. A pension from the individual account;
3. A transitional pension;
4. An adjustment pension.
Article 21 For an Insured Person who starts a careerafterAug 1st, 1992, the monthly basic pensions shall consist of the following parts:
1. A pension from the pooling;
2. A pension from the individual account.
Article 22 The specific methods of calculating and issuing pensions from the pooling, pensions from the individual account, transitional pensions and adjustment pensions shall be as follows:
1. Pensions from the pooling: the basis shall be the mean amount of the average monthly wage of serving employees ofShenzhenof the previous yearat retirement and the employee’s ownindexed monthly average salary on which contributions are made, and the pensions shall be 1% of the basis for each full year;
2. Pensions from the individual account: the pensions shall be the cumulative credits of the individual account at retirement divided by the number of the calculating and issuingmonths provided by the State;
3. Transitional pensions: the pensions shall be the employee’s own indexed monthly average salary on which contributions are mademultiplied by the rate of benefit enjoyment. For those persons whose lengths of contribution payment did not exceed 25 years before July 31st, 1992, the rate of benefit enjoyment shall be: the lengths of contribution payment before July 31st, 1992 multiplied by 1.2%; for those persons whose lengths of contribution payment exceeded 25 years before July 31st, 1992, the rate of benefit enjoyment shall be: the lengths of contribution payment before July 31st, 1992 minus 25 and then multiplied by 1%, and then plus 30%.
4. Adjustment pensions: the pensions shall be 300 yuan per month;
The employee’s own indexed monthly average salary on which contributions are made refers to the sum of monthly contribution indicesdivided by the number of months of the length of contribution, then multiplied by the average monthly wage of serving employees of this municipality of the previous yearat retirement. The calculating measures of the monthly contribution index shall be formulated by the Municipal Government separately.
Article 23 Pensions from the pooling, transitional pensions and adjustment pensions shall be paid by the basic endowment insurance pooling fund.
Pensions from the individual account shall be paid from the individual account; once the individual account runs out, they shall be paid from the basic endowment insurance pooling fund.
Article 24 Each Insured Person who enrolls in the local supplementary endowment insurance and complies with the conditions to receive pension on a monthly basisshall enjoy the benefits of the local supplementary endowment insurance according to the lengths of contribution payment to the local supplementary endowment insurance of Shenzhen.
Article 25 Insured Person who has become a registered resident of Shenzhen before reaching the statutory retirement age and has the identity of returned overseas Chinese,whose the sum of the basic pension and local supplementary pension is less than the average monthly wage of serving employees of this municipalityin the previous year, shall receive an additional subsidy equivalent to 5% of the average monthly wage of serving employees of the previous year of Shenzhen at retirement. The additional subsidy shall be paid by the basic endowment insurance fund.
Article 26 For an Insured Person who participated in the revolution work before Sep 30th 1949, the endowment insurance benefits shall be with reference to the benefits of the administrative organ staff of Shenzhen who has similar experience.
Article 27 For an Insured Person who is not a registered resident of Shenzhen and has transferred the endowment insurance relation into Shenzhen according to the provisions of the State and Guangdong province, the endowment insurance benefits shall, upon reaching the statutory retirement age, be calculated and paid according to the provisions of these Regulations if the actual lengths of contribution payment in Shenzhen is no less than 10 years and the cumulative lengths of contribution payment is no less than 15 years; the basic endowment benefits shall be calculated and paid according to the provisions of Guangdong province if the actual accumulative lengths of contribution payment in Shenzhen is less than 10 years but the conditions of receiving the basic endowment insurance on a monthly basis in Shenzhen stipulated by Guangdong province are met.
Article 28 Where anInsured Person who meets the conditions for receiving monthly basic pensions has not applied for it and continues to make endowment insurance contributions, the years of the continuing contribution payment shall be counted as contributing years and be included into the calculation of the contribution index.
Article 29 The Municipal HR&Insurance Department may, according to the relevant policies of the State and in combination with the economic and social development of Shenzhenas well as the increase of the average monthly wage of serving employees of Shenzhen in the previous year, adjust the basic pension level of retirees appropriately and put into practice after approval by the Municipal Government.
Article 30 When reaching the statutory retirement age, an Insured Person who is a registered resident of Shenzhen or who is not a registered resident of Shenzhen butShenzhenhas been determined to be the place to receive basic endowment insurance benefits according to the relevant provisions of the State and Guangdong province may, if the accumulative length of endowment insurance contribution payment is less than 15 years, continue to make contributions until the cumulative length is no less than 15 years according to relevant provisions, and may apply to receive monthly basic pensionsafter that.
Article 31 When an InsuredPerson becomes completely unfit for work due to illnesses or causes not related to work before reaching the legal retirement age, he or she shall be entitled to illness and disability allowances according to relevant provisions of the State and Guangdong province. The illness and disability allowances shall be paid by the basic endowment insurance pooling fund.
If an Insured Person who receives illness and disability allowances meets the conditions for receiving basic endowment pensions, payment of illness and disability allowances shall cease since the month thathe or she begins to receive monthly basic endowment pensions.
Article 32 When an Insured Person or a retiree who has enrolled in the basic endowment insurance and has made actual contributions for no less than 6 months accumulatively dies from illnesses or causes not related to work, his/her surviving familyshall be entitled to receive funeral subsidies and bereavement allowances according to relevant provisions. The funeral subsidies and bereavement allowances shall be paid from the basic endowment insurance pooling fund.
Article 33 When an Insured Person or a retiree dies, his/her surviving family shall, within 60 days after his or her death, report to the Municipal Social Insurance Agency and process the termination formalities of the endowment insurance relationship.
Chapter Ⅳ Management and Supervision of Endowment Insurance Funds
Article 34 The basic endowment insurance fund, local supplementary endowment insurance fund and resident endowment insurance fund (hereinafter referred to as “Endowment Insurance Funds” collectively) shall be deposited into thededicated municipal public financial accounts, the income and expenditure shall be managed separately, the funds shall be used for their specific objectives, misappropriation and diversion shall be prohibited, no usage for balancing other government budgets shall be allowed. If there arises shortfall for Endowment Insurance Funds to cover their obligations,subsidies shall be provided by the government into the funds.
Article 35 The municipal finance department shall, in conjunction with the Municipal HR & Insurance Department, establish a system of budget and final accounts for the Endowment Insurance Funds according to the relevant provisions of the State.
The municipal finance department shall report the performance of the budget and final accounts of Endowment Insurance Funds to the standing committee of the municipal people’s congress.
Article 36 The Municipal Government shall establish a social insurance supervision committee composed of representatives ofEmployers, the Insured Persons and trade unions as well asexperts. The committee shall master and analyze the income and expenditure, management and investment operation of the Endowment Insurance Funds, put forward opinions and suggestions on social insurance work, and carry out social supervision. The administrative measures on the committee shall be formulated separately by the Municipal Government.
Article 37 The municipal audit department shall audit and supervise the income, expenditure, management and investment operation of the Endowment Insurance Funds according to law.
The Municipal HR & Insurance Department shall establish and improve the supervision and inspection system of the Endowment Insurance Funds.
The municipal finance department shall, in conjunction with the Municipal HR & Insurance Department, establish and improve the financial system of the Endowment Insurance Funds.
The Municipal Social Insurance Agency shall establish an inquiry system of social insurance to facilitate the inquiries by the Insured Persons and Employers on contribution payments.
Article 38 The Municipal Social Insurance Agency shall announce the collection, payment, balance and utilization of the Endowment Insurance Funds to the society per year.
Article 39 The Municipal Social Insurance Agency shall mailanInsured Person's individual rights and interests records to him or her free of charge on a regular basis.
If anInsured Person and the Municipal Social Insurance Agencyagree that he or she acquires the records of personal rights and interests through logging in the social insurance personal service web page, fax, e-mail, mobile phone messages and other means, the Municipal Social Insurance Agencyshall no longer mail the records separately.
Article 40 Where an employee considers that the Employer fails to make endowmentinsurance contributions for him or her in accordance with relevant provisions, he or she shall, within 2years from the date heor she knows or should know the infringement, lodge a complaint and report to the Municipal Social Insurance Agency. If the 2 years have passed, the complaint or reportshall not be accepted by theMunicipal Social Insurance Agency.
Chapter Ⅴ Legal Liability
Article 41 Where an Employer fails to pay endowment insurance contributions on time and in full, the Municipal Social Insurance Agency shall place an order with the Employer demanding full payment within a prescribed period, and an overdue payment fine at the rate of 5 per 10,000 per day shall be levied as of the date of indebtedness; if the payment is not made at the expiry of the prescribed period, the Municipal Social Insurance Agency shall apply to a people’s court for enforcement and a fine equivalent to the overdue amount shall be demanded.
Article 42 If anEmployer refuses to provide the relevant information stipulated in Article 17 of these Regulations or refuses to accept the social insurance audit, which causes that the Municipal Social Insurance Agency cannot verify the contribution basis of the endowment insurance, the Municipal Social Insurance Agency shall place an order with the Employer demanding correction within a prescribed period; if the correction is not made at the expiry of the prescribed period, the contributions shall be collected on a contribution basis equivalent to 120% of the contribution basis of the previous month; if the Employer has not enrolled in the endowment insurance system, the contributions for the current month shall be collected on a basis equivalent to 150% of the average monthly wage of employees of Shenzhen in the previous year.The contribution payment that exceeds what employees are obligated to make shall be undertaken by the Employer.
Article 43 The enrollment in the endowment insurance system or replenishing endowment insurance contributions for persons who do not meet the prescribed conditions through cheating, fake documentation or other means shall be invalid. The principal of the endowment insurance contributions has been made shall be refunded through the original payment means. If an Employer has fault, the Municipal Social Insurance Agency shall impose a fine of 1,000 yuan for per violator, and make public the violations to the society; if there is a probability that a crime is constituted, the offense shall be transferred to the judicial authority to process according to law.
Article 44 If an Insured Person should not receive endowment insurance benefits or receives benefits more than he or she should receive, the Municipal Social Insurance Agency shall be responsible for recover; if a unit or individual defrauds payment from endowment insurance funds by cheating or other means, the Municipal Social Insurance Agency shall impose a fine equivalent to 5 times of the amount defrauded. If there is a probability that a crime is constituted, the offense shall be transferred to the judicial authority to process according to law.
Article 45 If a unit or individual, in violation of these Regulations,divertsor misappropriatesthe Endowment Insurance Funds, the administrative supervision organ shall investigate and deal with the offense; if there is a probability that a crime is constituted, the offense shall be transferred to the judicial authority to process according to law.
Article 46 If the Municipal HR & Insurance Department, Social Insurance Agency and their personnel fail to perform their duties relating to endowment insurance management and supervision in accordance with the provisions, they shall be liable for administrative liability; if there is a probability that a crime is constituted, the offense shall be transferred to the judicial authority to process according to law.
Article 47 If the parties are not satisfied with a specific administrative act done by the Municipal HR & Insurance Department or the Municipal Social Insurance Agency, they may apply for administrative reconsideration or bring an administrative lawsuit to a people’s court in accordance with law.
Chapter Ⅵ Supplementary Provisions
Article 48 The total salaryreferred to in these Regulations shall be thepayroll paid by an Employer on a monthly basis.
The contributing years of the basic endowment insurance referred to in these Regulations shall be thesum of an employee’s actual contributing years and years that are treated as contributingyears.
Article 49 When an Employer and an Insured Person make endowment insurance contributions and receive benefits, the relevant average monthly wage of serving employees of Shenzhen in the previous year shall be calculated according to the average monthly wage of serving employees of Shenzhen in the previous two years if the contributions are made and the benefits are received in the first half of a year; and shall be calculated according to the average monthly wage of serving employees of Shenzhen in the previous year if the contributions are made and the benefits are received in the second half of a year
Article 50 The endowment insurance of residents of Taiwan, Hong Kong and Macao as well as aliens who have a job in Shenzhenshall be in accordance with the relevant provisions of the State。
The endowment insurance relationship of people who settle down in another country or region before reaching the statutory retirement age shall be in accordance with the relevant provisions of the State.
Article 51 If, before the implementation of these Regulations, an Employer and its employees fail to make endowment insurance contributions and the period of compulsory recovery has expired, they may apply to replenish and shall pay an overdue payment fine at the rate of 5 per 10,000 per day as of the date of indebtedness. The overdue payments shall be deposited into the basic endowment insurance pooling fund and the local supplementary endowment insurance fund respectively.
Article 52 For those people who have been receiving benefits of endowment insurance on a monthly basis before the implementation of these Regulations, the benefit composition, standardsand payment channels shall be in accordance with the original provisions.
Article 53 For those people who apply and receive benefits of endowment insurance on a monthly basis in Shenzhen from Jan 1st, 2010 to the implementation of these Regulations and who have not received the corresponding benefits calculated and paid according to the measures of transfer and renewal of the State, their endowment insurance benefits shall be recalculated according to the provisions of these Regulations, and they shall receive the differentials from the month when they began to receive endowment insurance benefits.
Article 54 The Municipal Government shall, within 6 months from the date of implementation of these Regulations, formulate detailed implementation rules.
Article 55 These Regulations shall come into force as of January 1st, 2013. Regulations of Shenzhen Special Economic Zone on Social Endowment Insurance of Enterprise Employees adopted at the 27th meeting of the Standing Committee of the 2ndShenzhen Municipal People’s Congress on Oct 27th, 1998 shall be abolished concurrently.
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