Archived（May 28, 2018）
(Adopted at the 27th meeting of the Standing Committee of the second Shenzhen Municipal People’s Congress on October 27, 1998; Revised at the 3rd meeting of the Standing Committee of the Third Shenzhen Municipal People’s Congress on November 12, 2000; Revised at the 7th meeting of the Standing Committee of the Fourth Shenzhen Municipal People’s Congress on July 26, 2006)
Chapter One General Provisions
Article 1 In order to guarantee the basic needs of life after retirement for employees of enterprises, these regulations are formulated in accordance with the provision of related laws and regulations, drawing upon the factual condition of Shenzhen Special Economic Zone (hereinafter referred to as special zone).
Article 2 The special zone shall set up social endowment insurance system. The social endowment insurance in these Regulations contains basic endowment insurance, local supplementary endowment insurance, enterprise annuity and other multi-layer endowment insurance.
The municipal people’s government (hereinafter referred to as the municipal government) shall set up basic endowment insurance and local supplementary endowment insurance, encouraging and upholding enterprises and their employees to join enterprises supplementary endowment insurance and personal savings endowment insurance.
Article 3 The basic endowment insurance in these Regulations shall apply to enterprises (including enterprise-oriented public institutions and people-run non-enterprise units, the same as below.) in special zone and their employees.
The local supplementary endowment insurance provided in these Regulations shall apply to enterprises and their employees with registered permanent residence in special zone that join basic endowment insurance and local supplementary endowment insurance according to these Regulations.
Enterprises and their employees must join basic endowment insurance and local supplementary endowment insurance in accordance with these Regulations.
Article 4 The social endowment insurance follows the principle of the combination of the fairness and efficiency, the right contrary to obligation, and the guarantee level equal to social production development level.
Article 5 The management of basic endowment insurance shall follow the fund administration mode combining social mutual aid and individual account.
Article 6 The municipal administrative department of labor and social security (hereinafter referred to as municipal labor security department) shall be responsible for the administration of social endowment insurance of enterprise employees.
The other related department of municipal government shall assist municipal labor security department on the administration of the endowment insurance in their duties.
The municipal department handling social insurance (hereinafter referred to as municipal social insurance department) shall be specifically responsible for the affairs relating basic endowment insurance, local supplementary endowment insurance and other social insurance.
s shall be responsible for socialized management and service of those retirees within their respective jurisdiction.
Chapter Two Collection of Endowment Insurance Premium
Article 7 The source of basic endowment insurance fund contains: basic endowment insurance premiums and its interests, overdue fines, income generated from legitimate operation of basic endowment insurance fund, financial subsidy, and other revenue.
The source of local supplementary endowment insurance fund contains: local supplementary endowment insurance premium and its interests, overdue fines, fines, income from its operation and other revenue.
Article 8 An employee shall pay endowment insurance premiums on basis of his total monthly wage. Where an employee’s total monthly wage is above 300% of that of on-the-job employees in the city in the previous year, the excess portion shall not be included in the base for premium payments. Where the total monthly wage of an employee with registered permanent residence in the city is below 60% of the average monthly wage of on-the-job employees in the whole city in the previous year, 60% of the average monthly wage of on-the-job employees in the whole city in the previous year shall be used as the payment base. The wage of an employee without registered permanent residence in the city according to which the amount of endowment insurance premium is decided shall not be calculated lower than the minimum monthly wage in the city.
Article 9 The basic endowment insurance premiums shall be paid at the rate of 18% of an employee’s wage, and 8% of which shall be paid by the employee and 10% of which shall be paid by the enterprise.
The local supplementary endowment insurance premiums shall be paid at the rate of 1% of the total amount of wage paid to all its employees by enterprises.
Article 10 Enterprises and their employees shall pay endowment insurance premiums to municipal social insurance department by month, and the endowment insurance premiums payable by employees shall be withheld by enterprises.
Article 11 The endowment insurance premium shall be collected by a bank entrusted by the enterprise.
Article 12 The basic endowment insurance premiums paid by enterprises and their employees shall be entered to individual account and mutual aid fund by municipal insurance administration according to the following provisions:
(1) 8% of the wage of employees shall be entered to their individual endowment insurance account, and
(2) the rest shall be entered to mutual aid fund.
Article 13 The successive length of service of an employee (except as the years when an employee do not join endowment insurance according to the provision of municipal government) before July 31, 1992 is looked as payment year to an employee who was redeployed into the city before July 31, 1997.
Article 14 Employees who were redeployed into the city after Aug 1, 1992 need not to complement the mutual fund and individual account.
The mutual aid fund complemented according to relevant provision of municipal government by employees who were redeployed into the city from Aug, 1 1992 to June 30, 1996 shall be transferred to individual account.
Article 15 Employees who have exceeded the age limit of redeployment and were redeployed to the city after July 1, 1996 shall pay overage endowment insurance premium. After that, the successive length of service before they were redeployed into the city shall be looked as payment year.
The payment method and standard of overage endowment insurance premium shall be otherwise decided by municipal government.
The overage endowment insurance premium shall be paid by the redeployed employer, and shall be entered to district supplementary insurance fund.
Article 16 The military age (the length of service) of soldiers who transferred to civilian work, deactivated, or retired from army, allocated to the city and soldier registering in army shall be looked as payment year if it is successive, except as otherwise of armies.
Article 17 Enterprises shall conduct registering and insuring procedure in municipal social insurance in 90 days after they receive the business license.
Article 18 The enterprise after alteration shall bear the endowment insurance premium and overdue fines owed by enterprise that were transferred, combined, or separated according to laws. In case there are different agreements, the agreed enterprise shall pay it.
When an enterprise is declared bankrupt or dissolved, the endowment insurance premium and overdue fines owed by them shall be paid off at the first order.
Article 19 The endowment insurance premium paid by enterprises shall expenditure from their costing. And individual endowment insurance premium shall expenditure before paying taxation.
Article 20 The interest of the savings amount in individual endowment insurance account shall be computed according to the bank interest rate for residents’ time deposits mature in the same period, and it shall be totally transferred to employees individual account.
Article 21 The municipal social insurance administration shall periodically supervise the condition on the payment of endowment insurance premium yearly, and grant eligible license to qualified enterprises.
Enterprises shall provide eligible license granted by municipal social insurance administration in conducting the procedure of employing, redeploying and renting or purchasing declined houses.
Article 22 Enterprises shall provide roll of employees, chart of wages and other related data to municipal social insurance administration when it is supervising the condition on the payment of endowment insurance premium.
Chapter Three Endowment Insurance Treatment
Article 23 Employees (including the unemployed, hereinafter inclusive) shall satisfy the following requirements at the same time to draw endowment premium monthly:
(1) reaching the age and condition for retirement stipulated by state; and
(2) for those who are registered permanent residence in this city and employed before July 31,1992, having been paying for at least 10 years; for those who are employed after August 1, 1992, having been paying for at least 15 years; for those who do not register permanent residence in the city, having been paying for at least 15 years.
Article 24 The employees meeting the requirements in Article 23 may conduct drawing procedures of endowment money with municipal social insurance administration and enjoy the endowment insurance treatment after being approved by the municipal social insurance administration.
Article 25 Basic endowment insurance treatment contains basic endowment premium, funeral allowance, lamp pension for relatives, basic medical insurance premium and local supplementary medical insurance premium.
Article 26 For the employees who got employed before July 31, 1992 and retired after July 1, 2006, their monthly basic endowment premiums as provided shall consist of: basic retirement pension, individual account retirement pension, transitional pension and adjustment funds.
Article 27 For the employees who got employed after August 1, 1992 and retired before December 31, 2011, their monthly basic endowment premiums as provided shall consist of:
Basic retirement pension, individual account retirement pension and transitional adjustment funds
For the employees who got employed during the period from August 1, 1992 to December 31, 1998 and retired after January 1, 2012, their basic retirement pensions shall be calculated according to the provision of Article 28.
Article 28 For the employees who got employed after January 1, 1999, their monthly basic retirement pensions as provided shall consist of: basic retirement pension and individual account retirement pension
Article 29 Basic retirement pension, individual account pension, transitional pension, adjustment funds and transitional adjustment funds shall be computed and paid as follows: (1) basic retirement pension:, the pension shall be computed by granting 1% for each paying year while taking the mean value of a on-the-job employee’s average monthly wage in the city in the previous year and his/her indexed average wage paid as the base;
(2) individual account pension: the pension shall be derived from the accumulated amounts in individual account when retiring, divided by the number of months to be computed and paid as provided by the state;
(3) adjustment funds: the funds shall be 300 yuan;
(4) transitional adjustment funds: it shall be 250 yuan per month for the employees who were retired in 2007, and decreased by 50 yuan for each year thereafter;
(5) the computing method for transitional pension and indexed average monthly wage of the individual to be paid shall be otherwise decided by municipal government.
Basic retirement pension, transitional pension, adjustment funds and transitional adjustment funds shall be paid by basic endowment premium and mutual aid fund. Individual account pension shall be paid from individual account; when individual account is drawn out, it shall be paid by basic endowment premium and mutual aid fund.
Article 30 Local supplementary endowment insurance contains transitional allowance and other allowances. The specific standard shall be otherwise provided by municipal government.
Article 31 Where the retirees have uninterrupted length of service before July 31, 1992 as recognized by the municipal government, they may enjoy seniority subsides according to relevant provisions of municipal government, the specific measures shall be otherwise provided by municipal government.
Article 32 Returned overseas Chinese shall be granted additional subsidies equal to 5% of average monthly wage of on-the-job employees in the city in the previous year per month, in case the sum of their monthly basic retirement pension and local supplementary endowment is lower than average monthly wage of on-the-job employees in the city in the previous year. The added subsides shall be paid from basic endowment insurance fund.
Article 33 For the employees who retired before June 30, 2006, their endowment insurance premiums paid by social insurance organization shall not be computed again and shall be paid from basic endowment insurance fund.
The period from July 1, 2006 to June 30, 2011 is five-year transition period, where the endowment insurance treatment of the employees who retired during this period, as computed according to new measures, are lower than the amount calculated according to the previous measures, the endowment insurance treatment shall be computed and granted according to the original one.
Where the endowment insurance treatment of the employees who retired during the period from July 1, 2006 to June 30, 2011, as computed according to new measures, are higher than the amount computed according to the previous measures, additional amount shall be granted according to certain proportion of the difference between the amount computed according to new measures and the amount computed according to the previous measures on the basis of the amount as computed according to the previous measures. The specific proportion shall be otherwise provided by municipal government. For the employees who retired after July 1, 2011, the endowment insurance treatment shall be computed and granted according to new measures.
During the transition period, when basic retirement pension and transitional pension are computed according to the previous measures, and the average monthly wage of on-the-job employees in the city in the previous year is involved, the average monthly wage of on-the-job employees in the city in 2005 shall be employed in a unified way.
Article 34 The endowment insurance treatment of the person who joined the revolution before September 30, 1949 shall be implemented by referring to those of similar office staff in the city.
Article 35 For the retired employees who enjoy endowment insurance treatment by month, their basic medical insurance premiums and local supplementary medical insurance premiums are paid by mutual aid fund in basic endowment insurance.
Article 36 The endowment insurance treatment of retired employees shall be adjusted in July each year. The specific adjusting proportion shall be reviewed and determined according to the growth rate of the average monthly wage of on-the-job employees in the city in the previous year and reported by municipal social security department to municipal government for approval.
Article 37 The employees who meet the age for retirement but not the term of payment as stipulated by the state may apply for one lump drawing of accumulated amounts in their individual accounts and one lump living fees, while terminating the endowment insurance relation in the city.
The standard of one lump living fee for the employees with registered permanent residence in the city is the average monthly wage of on-the-job employees in the city in the previous year when one-month pension is paid for every one year of term of payment reached.
The standard of one lump living fee for the employees without registered permanent residence in the city is minimum monthly wage in the city when one-month pension is paid for every one year of term of payment reached.
Article 38 As for the employees who left the city before their retirement, the endowment insurance relation shall be treated by the following measures:
(1) the endowment insurance relation shall be transferred if it is transferable according to relevant provisions while terminating the endowment insurance relation in the city;
(2) where the endowment insurance relation is not transferable, the employee may draw accumulated amounts in individual account in one lump through application by himself/herself while terminating the endowment insurance relation in the city;
(3) where the endowment insurance relation is retained in the city, and the person returns to the city for employment and continues to pay endowment insurance premium, the actual term of payment and accumulated amount in individual account may be accumulated; where the employee meets the age for retirement but not term of payment as provided in Article 23 (2), the employee may draw accumulated amount in individual account in one lump and receive one-off living fee according to the provisions of Article 37 while terminating the endowment insurance relation in the city.
Article 39 For the employees who go abroad or settle down in Taiwan, Hong Kong or Macau before retirement apply for terminating endowment insurance, the accumulated amount in individual account shall be returned to the employees themselves while terminating the endowment insurance relation. Where the endowment insurance relation is retained in the city, and the person returns to the city for employment and continues to pay the endowment insurance premium, the actual term of payment and the accumulated amount in individual account may be accumulated.
Article 40 Where an employee or retired employee dies, the accumulated amount in his individual account may be inherited according to law.
Article 41 Where the retired employees who receive pension per month in the city die or the on-the-job employees who have joined basic endowment insurance die not in the course of work, their funeral allowance and one lump pension may be enjoyed by their relatives who meet support conditions when they died.
The standard of funeral allowance and one lump pension is:
(1) the funeral allowance is two times of the average monthly wage of on-the-job employees in the city in the previous year when they die.
(2) one lump pension is taking the average monthly wage of on-the-job employees in the city in the previous year when they died as the base. Where supported relative is one person, the lump pension to be paid shall be 6 times of the foresaid base; where supported relatives are two persons, lump pension to be paid shall be9 times of the foresaid base; where supported relatives are more than three persons, lump pension to be paid shall be12 times of the foresaid base.
Funeral allowance and one lump pension shall be paid from basic endowment insurance fund.
Article 42 The granting of retirement pension shall be socialized.
The retirees shall offer bank account to municipal social insurance department when they receive retirement pension.
Municipal social insurance department shall pay the retirement pension in full and on time.
Article 43 Where employees or retirees die, their relatives shall report to municipal social insurance department within 30 days after their death.
Chapter Four Administration and Supervision of Endowment Insurance Fund
Article 44 The opening of revenue and expenditure account of endowment insurance fund shall be examined and approved by municipal department of finance.
Article 45 Endowment insurance fund shall be included in municipal special financial account, with revenue and expenditure being managed separately and fixed sum for fixed purpose, misappropriation or diversion of funds are strictly prohibited.
Article 46 The municipal department of finance, in conjunction with municipal labor security department, set up budgeting and final accounting system for endowment insurance fund in accordance with relevant regulations of the state.
The municipal department of finance shall report the implementation of budgeting and final accounting of endowment insurance fund with the standing committee of the municipal people’s congress.
Article 47 Social insurance supervision institution shall be set up composing of government representative, enterprise representative, union representative and other representatives. The government representatives in social insurance supervision institution shall not exceed a quarter of the total number of representatives.
The composition, power, rules of procedure of social insurance supervision institution shall be provided by the article of association, which shall be reported to the municipal people’s government for approval.
Social insurance supervision institution supervises the implementation of laws, regulations and rules on endowment insurance as well as collection, use and management of the funds.
Article 48 The municipal audit department shall audit revenue and expenditure of endowment insurance fund regularly and yearly, and report the result to the municipal department for social insurance supervision.
The municipal labor security department shall set up sound internal audit and supervision system for endowment insurance fund.
The municipal department of finance shall set up, in conjunction with the municipal labor security department, perfect financial system for endowment insurance fund.
The municipal social insurance department shall set up enquiry system on , facilitating enterprises and employees to enquiry the payment status of insurance premiums.
Article 49 Enterprises shall declare the wages for paying endowment insurance premium according to employees' actual total wages with the municipal social insurance department. Enterprises shall inform employees on payment status of their endowment insurance premiums per month. Employees are entitled to enquiry the payment status of their endowment insurance premiums with the municipal social insurance department.
Article 50 Where enterprises delay, cut down or refuse in paying endowment insurance premiums for their employees in violation of these Regulations, employees may complain or report to municipal labor security department or other related departments within two years from the date they know or should know that their rights and interests are infringed, or apply to labor arbitration institution directly for arbitration. Article 51 The municipal social insurance department shall publish the collection, payment, deposit, and use of endowment insurance fund periodically and yearly.
Chapter Five Legal Responsibilities
Article 52 Where an enterprise fails to pay endowment insurance premiums in accordance with relevant regulations, the municipal labor security department shall issue a notice of recovering payment, order it to pay within time limit; where the enterprise still fails to pay within time limit, in addition to pay the amount overdue, the enterprise shall be charged additional 2% per day of the endowment insurance premiums overdue as fine for paying late from the date of expiration.
Article 53 Where enterprises conceal the actual number of employees and the actual amount of wages, or do not conduct endowment insurance registration or refuse to provide relevant information, the municipal labor security department shall order the enterprises to correct within time limit; for those fail to correct within time limit, they may face a fine of 50,000 yuan, and a fine between 10,000 yuan and 30,000 yuan for its officer in direct charge and other persons taking direct responsibility.
Article 54 For the units and individuals who intervene or hinder the lawful performance of official functions by the municipal labor security department or social insurance department and its staff, they shall be punished by public security bureau in accordance with the Law of People Republic of China on Administrative Penalties for Public Security, and shall be investigated for criminal responsibilities by judicial organ if there is a crime.
Article 55 Where the relative of a retiree fails to declare within the prescribed time limit after the retiree’s death, resulting in excess receiving of endowment insurance, the amount excessively received will be recovered by the municipal social insurance department.
Where endowment insurance is excessively received or received using fraud, the amount excessively received or received using fraud will be recovered by the municipal social insurance department, and for the units or individuals involved in such violations will face a fine equal to the amount excessively received or received using fraud as punishment.
Article 56 Where any unit or individual embezzles or occupies endowment insurance fund violating these Regulations, the officers in direct charge and the persons taking direct liability shall be imposed with administrative sanction.
Article 57 In case of abusing power, neglecting duty, committing illegalities for personal gains, soliciting bribes by the staff of the municipal labor security department or social insurance department, the units where they work for and relevant departments shall impose administrative sanction to the person; and for the loss caused to the enterprises or employees, the staff involved shall bear compensation liabilities. If there is a crime, criminal responsibilities shall be investigated by judicial organ.
Article 58 Where a party is not satisfied with specific administrative act made by the municipal labor security department, he may apply for administrative review or file administrative litigation.
Where the party neither applies for administrative review or files administrative litigation with regard to specific administrative act nor performs the obligations, the municipal labor security department shall apply to people’s court for coercive enforcement.
Chapter Six Supplementary Provisions
Article 59 The retirees referred to in these Regulations include both retirees and resignees.
Total wages referred to in these Regulations shall be computed according to relevant provisions of the state; the average monthly wage and minimum monthly wage of on-the-job employees in the whole city in the previous year shall be subject to the amount published by the municipal government and municipal statistics department.
The term of payment referred to in this Regulation means the sum of actual term of payment by an employee in the city and the term of payment deemed; the deemed years of payment referred to in this Regulation means previous uninterrupted length of service of an employee who was deployed into the city with the approval of the municipal labor department and human resource department that are officially recognized by the state before joining in social insurance.
The previous measures referred to in these Regulations mean the computing and granting measures for endowment insurance implemented before June 30, 2006, new measures referred to in these Regulations mean the computing and granting measures implemented after July 1, 2006.
Article 60 When enterprises and employees pay endowment insurance premiums and compute and grant endowment insurance, the average monthly wage of on-the-job employees in the city in the previous year involved shall be computed according to the average monthly wage of on-the-job employees in the city in the past two years if being paid, computed and granted in the first half of the year, and shall be computed according to the average monthly wage of on-the-job employees in the city in the previous year if being paid, computed and granted in the second half of the year.
Article 61 The implementation of endowment insurance in Bao’an District and Longgang District shall be subject to these Regulations. And these Regulations shall adopt to the endowment insurance of town individual businesses and their employees too.
The state organs, public institutions and the employees and temporary employees with whom an employment relationship has been established shall execute this Regulation.
The endowment insurance of town individual economic organizations and their employees, flexible employees with registered permanent residence in the city shall be subject to these Regulations.
The endowment insurance of employees from Taiwan, Hong Kong and Macau areas and working in the city shall be subject to relevant provisions of the state.
Article 62 The detailed implementing rules of these Regulations shall be otherwise formulated by the municipal government.
Article 63 These Regulations shall take effect as of January 1, 1999.
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