What are the types of social insurance funds?

There are five main types of social insurance funds, namely: basic pension insurance fund, medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund. According to China's Social Insurance Law, social insurance contributions are paid by the insured person's organization as a percentage of the employee's gross salary.

I. What are the types of social insurance funds?

The social insurance fund mainly consists of five categories, namely: basic pension insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund. The sources of China's social insurance fund can be roughly divided into four aspects:

(a) insurance premiums paid by the insured person according to a certain percentage of his wage income (the average wage of the employees if the wage income cannot be determined);

(b) insurance premiums paid by the insured person's unit according to a certain percentage of the total wages of the unit's employees;

(c) the government's financial subsidies to the social insurance fund;

(d) social insurance funds, the government's financial subsidies to the social insurance fund;

(e) social insurance funds and social insurance funds.

(d) bank interest or investment returns on the social insurance fund and social donations.

2. What are the relevant provisions on the Social Insurance Fund?

Methods for the Administration of Supervision and Reporting Work of the Social Insurance Fund

Article 1 In order to standardize the management of the social insurance fund report, and to strengthen the supervision of the social insurance fund, the formulation of these measures.

Article 2 The labor security administrative departments to accept and handle the social insurance fund supervision and reporting the application of these measures.

Article III

Citizens, legal persons and other social organizations have the right to the pension fund, medical insurance fund, unemployment insurance fund, industrial injury insurance fund, maternity insurance fund income and expenditure, management of illegal and disciplinary acts to report, accuse.

Citizens, legal persons and other social organizations on the acts listed in the preceding paragraph of this article, the labor security administrative department shall accept the report, complaint.

Article IV of the people's governments at or above the county level, the administrative department of labor security is responsible for the supervision of social insurance fund institutions (hereinafter referred to as the supervisory body) to specifically undertake the acceptance of the report and handle the work.

Responsible for the acceptance and handling of reported cases, the staff must be loyal to their duties, integrity and confidentiality.

Article V Social Insurance Fund shall accept social supervision. The legitimate rights and interests of whistleblowers are protected according to law.

No unit or individual shall not use any excuse to block, suppress or retaliate against whistleblowers.

Article 6

labor security administrative department shall open the social insurance fund supervision telephone number, to the public supervision of telephone number, fax number, mailing address, postal code and the scope of accepting reports, and for the whistle-blower to provide other convenient conditions.

Article VII of the supervisory body to accept face-to-face reports, shall designate a person to receive, make a good record, if necessary, can be recorded. Record shall be signed or sealed by the informer, but the informer can not leave his name or refused to record.

Receive telephone reports, should be recorded truthfully, with the consent of the informant, you can record.

Receive telegrams, faxes, letters and other written reports, should designate a person to open, register. The contents of the unspecified signature report, should promptly invite the informant interview or other means to obtain additional information.

Article VIII involves major issues and urgent matters of the report, the supervisory body shall immediately report to the relevant leadership, and within the scope of responsibility to take the necessary measures.

Article IX does not belong to the scope of the report, the supervisory body shall inform the informant to have the authority to reflect the unit, or the reporting material will be transferred to the unit with the authority to deal with timely.

Article 10 Where the scope of acceptance of this report, the supervisory body shall be accepted from the date of completion within 30 days. Complexity of the situation can be appropriately extended, but the maximum shall not exceed 60 days.

Article XI of the lower labor security administrative departments of the higher labor security administrative departments referred to the reported cases, should be handled in a timely manner, and to the referral unit to report in writing to the investigation and handling of opinions.

Article XII of the higher labor security administrative department found that the lower labor security administrative departments of the reported cases of handling errors, should be instructed to lower labor security administrative departments to re-deal, if necessary, can also be dealt with directly.

Article XIII of the whistleblower to respond to the results of the case I reported, the supervisory body shall be responsible for the results informed the whistleblower.

Article 14 The supervisory body shall strictly manage the direct handling of reported materials and reported materials referred to processing, piece by piece registration of the informant and the reported, the main content of the reported case and the results.

Article XV reporting materials and records should be included in the confidentiality of state management. Completion of the reporting case, should be filed.

Article XVI

Supervisory bodies should be reported to the case of a quarterly summary analysis, and the end of each quarter within 15 days after the summary report to the higher supervisory bodies. The higher supervisory bodies require special reports, the lower supervisory bodies shall promptly report the situation in accordance with the requirements.

Article XVII of the supervisory body and its staff to accept and handle reported cases, shall comply with the following confidentiality provisions:

(a) shall not be privately excerpted, copied, seized, destroyed reporting materials;

(b) is strictly prohibited to disclose the informant's name, unit, address and so on;

(c) shall not be investigated by the investigation of the unit and investigated by the presentation of reporting materials;

(d) on the Anonymous reporting materials shall not be identified handwriting;

(e) publicity and reward reporting meritorious persons, in addition to the consent of the informer, shall not disclose the informer's name and unit and other content.

Article 18

report acceptance, handling staff and their responsible persons, shirking, perfunctory, delayed report processing or favoritism, by the administrative department of labor security to give criticism and education; the circumstances are serious, shall be given administrative sanctions; constitutes a crime, by the judicial organs shall be investigated for criminal responsibility.

Article 19 Provinces, autonomous regions and municipalities directly under the Central Labor Security Administration can be based on these measures to develop implementation details.

Article 20 These Measures shall come into force on the date of publication.

In our daily lives, the social insurance fund is mainly composed of a part of the employer's contribution, a part of the employee's contribution, and a part of the government's financial subsidies, and the social insurance fund is strictly speaking state property. The social insurance fund is strictly a state property. The social insurance fund is collected by the social security agency or the tax authorities.