Archived（May 28, 2018）
(Adopted at the 59th meeting of the Executive Committee of the Third Shenzhen Municipal People’s Government and promulgated by Decree No. 120 of Shenzhen Municipal People’s Government on July 24, 2002.)
Article 1 These provisions are formulated for implementing the Regulation of Shenzhen Economic Zone on Social Endowment Insurance for Employees of Enterprises (hereinafter referred to as the Regulation).
Article 2The date of employment as mentioned in the Regulation refers to thedate which is used as the starting point for calculating the paying term (including the deemed paying term).
Article 3 No employee, who does not register his residence in this municipality but works in this municipality by collective labor importation organized by a relevant department of the place where he registers his residence, may partake in the social endowment insurance of this municipality if he has partaken in the local endowment insurance as certified by the social insurance organ of the place where he registers his residence. If the employee has partaken in the social endowment insurance of this municipality, the principal of the paid premium shall be returned to him and to his enterprise according to the original paying proportion.
An employee who is retired at a place outside of this municipality shall be excluded from being covered by the social endowment insurance of this municipality. If the employee has paid endowment insurance premium, the principal shall be returned to him and his original enterprise according to the original paying proportion. If the employee has already gone through the retirement procedures in this municipality, his qualification to enjoy the endowment insurance benefits shall be revoked, at the mean time his received endowment insurance benefits shall be demanded to return by the municipal social insurance organ.
Article 4 No employee may simultaneously enjoy the social endowment insurance benefits at more than two places. If an employee participates in endowment insurance repeatedly, he shall choose only one place to enjoy the benefits. If an employee does not choose to enjoy the endowment insurance of this municipality, the principal of paid endowment insurance premium in this municipality during the period of dual insurance shall be returned to him and his enterprise according to the original paying proportion.
Article 5 If an employee has doubt about the amount of salary paid to him after August 1, 1992, which is used to calculate the premium to be paid, his premium to be paid shall be calculated according to the amount of salary declared by him for paying tax.
If an employee’s endowment insurance benefits are reduced at the time he retires because of his employer’s fault, the employer shall undertake the corresponding responsibilities.
Article 6 If an employee is over age when transferring in this municipality during July 1, 1996 to January 31, 2001 and does not pay the over-age endowment insurance premium in accordance with relevant regulations, he shall fill in the premium, which shall be the product of the amount of the urban employees’ average wage of the previous year when he transfers in this municipality multiplying the paying proportion and then multiplying the years of over age. The number of over age years shall be calculated by subtracting 35 (for workers) or 45 (for cadres) from his actual age at the time of transferring. The paying proportion shall be calculated as the sum of 30% plus 1% of the number of over age years.
For an over age employee transferring in this municipality after February 1, 2001, he shall fill in the over age endowment insurance premium, which shall be the product of the amount of the urban employees’ average wage of the previous year when he transfers in this municipality multiplying the paying proportion and then multiplying the years of over age. The number of over age years shall be calculated by subtracting the age which is required by the municipal government from the actual age at the time of transferring. The paying proportion shall be calculated as the sum of 30% plus 1% of the number of over age years.
Article 7 For an employee who works in this municipality (or registers his residence in this municipality) but is not transferred in by the department of labor or personnel of this municipality, the paying term shall be calculated according to the actual years during which he pays endowment insurance premium. The working years during which he does not pay any premium in this municipality shall not be counted in the paying term. The endowment insurance premium transferred in this municipality shall be deposited into the employee’s individual account.
Article 8 Enterprises and employees who ought to partake in endowment insurance but fail to do so shall fill in their endowment insurance premiums and interests or pay overdue fines according to the following rules:
1. for the arrearage occurring before July 31, 1992, the amount of the monthly endowment insurance premium to be filled in by permanent employees and contractual workers shall be 19% of 418 yuan, while that to be filled in by temporary workers shall be 19% of 150 yuan；
2. for the arrearage occurring during August 1, 1992 to June 30, 1996, the amount of the monthly endowment insurance premium to be filled in by employees shall be 21% of their respective current monthly wage for payment (16% of the wage shall be counted in the individual account, the other 5% shall be counted in the mutual aid fund);
3. for the arrearage occurring during July 1, 1996 to December 31, 1998, the amount of the monthly endowment insurance premium to be filled in by employees who register their residences in this municipality shall be 19% of
their respective current monthly wage for payment (13% of the wage shall be counted in the individual account and the other 6% shall be counted in the mutual aid fund); while that to be filled in by employees who do not register their residence in this municipality shall be 10% of their respective current monthly wage for payment (7% of the wage shall be counted in the individual account and the other 3% shall be counted in the mutual aid fund);4. for the arrearage occurring during January 1, 1999 to January 31, 2001, the amount of the monthly endowment insurance premium to be filled in by employees who register their residence in this municipality shall be 17% oftheir respective current monthly wage for payment (11% of the wage shall be counted in the individual account and the other 6% shall be counted in the mutual aid fund); while that to be filled in by the employees who do not register their residence in this municipality shall be 10% of their respective current monthly wage for payment ( 7% of the wage shall be counted in the individual account and the other 3% shall be counted in the mutual aid fund).
The monthly wage for payment of employees mentioned in the provisions of Item 2 and Item 3 may not be less than 60% of the urban employees’ average wage in this municipality of the year when the arrearage occurs, and may not be more than 300% of that. The monthly wage for payment, which is mentioned in the provisions of Item 4, of employees who register their residences in this municipality may not be less than 60% of the urban employees’ average wage in this municipality of the year when the arrearage occurs, while that of the employees who do not register their residences in this municipality may not be less than 40% of the urban employees’ average wage in this municipality of the year when the arrearage occurs; both of which may not be more than 300% of that.
For the arrearage occurring before July 31, 1992, the interests to be charged shall be calculated from August 1, 1992. For the arrearage occurring during August 1, 1992 to December 31, 1998, the interests to be charged shall be calculated from the date when the arrearage occurs. The interests to be charged shall be calculated basing on the bank deposit rate counterparts. For the arrearage occurring after January 1, 1999, an overdue fine of 2‰ of the arrearage per day shall be charged from the date when the arrearage occurs.
Article 9 The transitional endowment benefits shall be calculated as the product of the indexing monthly average wage for payment multiplying the enjoying proportion.
The indexing monthly average wage for payment of an employee shall be calculated by dividing the number of months from January 1990 to his retiring time into the product of multiplying the urban employees’ average monthly wage in this municipality of the preceding year when he retires by the sum of his monthly paying indexes of the period.
The monthly paying index of an employee shall be calculated by dividing the urban employees’ monthly average wage of the year when he starts paying into his monthly wage for payment from January, 1990 to the time when he retires. Under special circumstances, the monthly paying index shall be calculated according to the following rules:
1. every monthly paying index during January,1990 to December, 1992 shall be calculated as 1;
2. the paying index of a month without any paying record after January 1993 shall be calculated as 0;
3. for the employees who transfer in this municipality during August, 1992 to January, 2001, and have filled in the mutual aid fund or individual account according to the original regulations, and for the retired soldiers, veterans, demobilized soldiersand employees enlisted in army, the monthly paying indexes of months during January, 1990 to the time of transferring or settling shall be calculated as 1;
4. for the employees who are over age when transferring in this municipality and have paid the over age endowment insurance premium, the monthly paying index of the months after January, 1990 and within the over age years shall be calculated as 1.
The enjoying proportion shall be calculated according to the following rules:
1. if the paying term is not longer than 25 years up to July 1992, the enjoying proportion shall be calculated by multiplying 1.2% by the number of years up to July 1992;
2. if the paying term is longer than 25 years up to July 1992, the enjoying proportion shall be calculated by 30% plus 1% of the result by subtracting 25 from the numbers of years up to July 1992.
Article 10 When an employee transfers in this municipality, his endowment insurance (including the record of his wage for payment) and endowment insurance premium shall also be transferred. The paying index during January 1990 to the transferring date shall be recalculated according to the provisions of Article 9.
Article 11 Everyone who is retired and satisfies the following requirements shall be entitled to enjoy transitional subsidies:
1. being employed before July 1994 as a permanent employee or contractual employee; and
2. enjoying endowment insurance benefits monthly after the retirement. The amount of transitional subsidy shall be 10 yuan for a full year of the paying term before July 1994.
Article 12 The identity of an employee as a cadre or a worker when he retires shall be identified according to relevant national laws.
Article 13 If an employee who does not register his residence in this municipality wants to be entitled to enjoy endowment insurance benefits in this municipality monthly after retirement, he shall pay the premium in this municipality for 5 consecutive years before he reaches the retirement age stipulated by the State.
Article 14 Anyone who does not register his residence in this municipality but retires and enjoys basic endowment insurance benefits monthly in this municipality shall also be entitled to enjoy the medical insurance benefits when in hospital.
Article 15 If there is an employee having reached the retirement age stipulated by the State and has gone through the retirement procedures when the enterprise pays for the endowment insurance premium for the first time, it shall fill in the premium for the retired. If an employee reaches the retirement age and is entitled to enjoy the endowment insurance benefits monthly according to relevant regulations, the municipal social insurance institution shall offer him the endowment insurance benefits from the month next to the date of acceptance, which shall be the sum of the monthly endowment insurance benefits to calculated and offered when he reaches the retirement age, plus the basic endowment insurance benefits for the adjusted years after he reaches the retirement age. No benefits shall be offered for the time before the date of acceptance.
Article 16 When an employee reaches the retirement age, he shall go through the retirement procedures in time and stop paying the endowment insurance premium. If an employee fails to go through the retirement procedures in time when he reaches the retirement age, the municipal social insurance institution shall stop charging him the endowment insurance premium, except that he is approved to retire at over age by the department of personnel.
For a retired employee who is entitled to enjoy the endowment insurance benefits monthly after reaching the retirement age, the municipal social insurance institution shall calculate and offer him the endowment insurance benefits from the month next to the date of acceptance according to the regulations applying to the same month of the date of acceptance. No insurance benefits shall be offered for the time before the acceptance.
For an employee who is approved by the department of personnel to retire at over age and continues paying the endowment insurance premium after he reaches the retirement age, the paying time after he reaches the retirement age may not be counted in his paying term, or be counted in the calculation of the paying index.
Article 17 When handling an employee’s retirement procedures, the municipal social insurance institution shall collect his finger prints. The employee shall be obliged to provide his finger prints at the place designated by the municipal social insurance institution to collect finger prints.
The retired shall provide finger prints every year. If a retired employee refuses to provide his finger prints, the municipal social insurance institution shall stop offering him any endowment insurance benefits from the next month, and shall resume the offering from the month next to the date when he provides his finger prints.
The municipal social insurance institution shall well keep the finger prints of the retired and may not use them for other purposes.
Article 18 The employees who retire in the first half year shall enjoy the adjustment of basic endowment insurance benefits from the same year of their retirement. The employees who retire in the second half year shall enjoy the adjustment of basic endowment insurance benefits from the year next to their retirement. The adjustment of basic endowment insurance benefits shall be paid from the mutual fund of basic endowment insurance.
Article 19 If an employee switches from an employer to another, to both of which the Regulation applies, his personal account of endowment insurance does not need to be changed. If an employee does not pay the endowment insurance premium because he loses his job, his original personal account shall be kept, in which the money deposited shall bear interests continuously.
Article 20 If an employee switches from a unit to a governmental organ or public institution in this municipality (excluding the public institution which is run like an enterprise) to both of which the Regulation applies, he shall attend the endowment insurance according to the rules applying the unit he transfers in from the month he transfers.
Article 21 If an employer is transformed from a government organ or public institution to an enterprise (including the public institution which is run like an enterprise and the non-enterprise unit run by the local people), or is transformed from an enterprise to a government organ or public institution, its employees shall attend the endowment insurance according to the rules applying to the transformed employer from the month next to transforming. For the employees having retired before the transforming, their endowment insurance benefits shall be offered according to the original regulations applying to the employer before transforming.
Article 22. If an employee who registers his residence in this municipality switches from an industry integrated planning unit which is under the central government and stationed in Shenzhen (hereinafter referred to as the industrial unit stationed in Shenzhen) to a unit to which the Regulation applies, he may not be required to fill in the endowment insurance premium for the period during which he works in the industrial unit stationed in Shenzhen. After the employee transfers his endowment insurance and its premium in this municipality, his continuous working years of the period when he works in the industry unit stationed in Shenzhen shall be deemed as paying term.
If an employee, who is approved by the department of labor and personnel of this municipality to transfer in an industrial unit stationed in Shenzhen after July 1, 1996, and is over age according to the transferring age limit set by the municipal government, switches in a unit to which the Regulation applies, the unit shall pay the over age endowment insurance premium. The employee’s continuous working years may not be deemed as the paying term until the over age endowment insurance premium is paid.
If an employee who does not register his residence in this municipality switches from an industrial unit stationed in Shenzhen to a unit to which the Regulation applies, his continuous working years before the switching shall not be counted in the paying term. If the employee partakes in the endowment insurance of this municipality before the switching, the actual paying terms in this municipality may be calculated in combination.
Article 23 If an employee who registers his residence in this municipality but works and pays endowment insurance premium elsewhere transfers his endowment insurance and its premium in this municipality when returning this municipality to work, the actual paying term at the other place shall be admitted.
Article 24 If there is any one of the following disputes between an employee and an employer during the implementation of the Regulation and these provisions, they may apply to the labor arbitration committee for arbitration:
1. the dispute on whether the employee shall partake in endowment insurance;
2. the dispute on the standards of paying the endowment insurance premium;
3. the dispute arisen because the payment of endowment insurance premium is delayed or omitted;
4. other disputes on implementation of the Regulation and these provisions.
Article 25 The term of “switch” mentioned in these provisions refers to the alteration of job by an employee among units, government organs and public institutions in this municipality and industrial units stationed in Shenzhen, to all of which the Regulation applies.
Article 26 Workers employed temporarily by a government organ or public institution shall participate in the endowment insurance referring to the Regulation and these provisions.
Article 27 These provisions shall come into force as of September 1, 2002.
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