Measures for Administrative Supervision of Social Insurance Funds (2022)

Chapter I General Provisions Article 1 In order to ensure the safety of social insurance funds, standardize and strengthen the administrative supervision of social insurance funds, these Measures are formulated in accordance with the Social Insurance Law of People's Republic of China (PRC) and relevant laws and regulations. Article 2 The term "administrative supervision of social insurance funds" as mentioned in these Measures refers to the supervision of the administrative department of human resources and social security on the income and expenditure and management of social insurance funds such as basic old-age insurance funds, industrial injury insurance funds and unemployment insurance funds managed by the human resources and social security department. Article 3 The administrative supervision of social insurance funds shall follow the principles of legality, objectivity, fairness and efficiency. Article 4 Ministry of Human Resources and Social Security is responsible for the administrative supervision of the national social insurance fund. The local administrative departments of human resources and social security at or above the county level shall be responsible for the administrative supervision of social insurance funds within their respective administrative areas.

The administrative departments of human resources and social security can directly supervise the major supervision matters within the jurisdiction of the administrative departments of human resources and social security at lower levels. Article 5 The administrative department of human resources and social security shall strengthen the construction of the administrative supervision team of social insurance funds, ensure the funds needed for the work and ensure the independence of the supervision work. Article 6 The administrative supervisors of social insurance funds shall be loyal to their duties, be honest and upright, enforce the law impartially and keep secrets.

The administrative supervisors of social insurance funds shall be protected by law when performing their supervisory duties according to law, and their dereliction of duty shall be investigated and exempted from due diligence.

The administrative supervisors of social insurance funds shall have the professional ability to perform their duties, obtain administrative law enforcement certificates in accordance with the regulations, and participate in training regularly. Article 7 The administrative department of human resources and social security shall be responsible for the supervision of social insurance funds. The Ministry of Human Resources and Social Security is responsible for social insurance policies, handling, comprehensive information management and other institutions, and coordinates the administrative supervision of social insurance funds according to their duties. Eighth human resources and social security administrative departments should strengthen cooperation with public security, civil affairs, judicial administration, finance, health, people's Bank, auditing, taxation, medical security and other departments. , strengthen information sharing and analysis, intensify collaborative investigation, and jointly safeguard the security of social insurance funds. Article 9 The administrative department of human resources and social security shall unblock the channels of social supervision, and encourage and support all sectors of society to participate in the supervision of social insurance funds.

Any organization or individual has the right to report illegal acts involving social insurance funds. Chapter II Supervision Duties Article 10 The administrative department of human resources and social security shall perform the following administrative supervision duties of social insurance funds according to law:

(a) to check the income and expenditure and management of social insurance funds;

(2) Accepting reports on illegal acts of social insurance funds;

(three) to investigate and deal with illegal acts of social insurance funds according to law;

(four) to publicize the laws, regulations, rules and policies of social insurance fund supervision;

(5) Other matters stipulated by laws and regulations. Eleventh human resources and social security administrative departments shall supervise the following matters of social insurance agencies:

(a) the implementation of laws, regulations, rules and policies related to the income and expenditure and management of social insurance funds;

(2) Budget implementation and final accounts of the social insurance fund;

(three) the opening, use and management of bank accounts such as income households and expenditure households of social insurance funds;

(four) social insurance benefits audit and fund payment;

(five) the conclusion, alteration, performance, dissolution or termination of the social insurance service agreement;

(6) Internal control of income and expenditure and management of social insurance funds;

(seven) other matters stipulated by laws and regulations. Article 12 The administrative department of human resources and social security shall supervise the following matters of social insurance service institutions:

(1) Abide by the laws, regulations, rules and policies concerning social insurance;

(two) the management and use of social insurance funds;

(3) Internal control over the management and use of social insurance funds;

(four) the implementation of the social insurance service agreement;

(5) Other matters stipulated by laws and regulations. Thirteenth human resources and social security administrative departments shall supervise the following matters of units directly related to the income and expenditure and management of social insurance funds:

(1) Approving early retirement;

(2) industrial injury identification (industrial injury identification);

(3) Appraisal of labor ability;

(4) Other matters stipulated by laws and regulations. Chapter III Supervision Authority Article 14 The administrative department of human resources and social security has the right to require the supervised entity to provide information related to the supervision matters, including but not limited to documents, financial information, business information, audit reports, meeting minutes, etc. Relating to the revenue and expenditure and management of social insurance funds.

The supervised unit shall provide the information required for supervision comprehensively and completely, explain the situation, and make a written commitment to the authenticity and completeness of the information provided. Article 15 The administrative department of human resources and social security has the right to consult, record and copy the accounting vouchers, account books, financial accounting reports, business files and other data and materials related to the income and expenditure and management of social insurance funds of the supervised unit, and has the right to inquire about the user management, authority control and data management of the social insurance information system of the supervised unit.