China's social security policy

Chapter I General Provisions

Chapter II Basic Endowment Insurance

Chapter III Basic Medical Insurance

Chapter IV Industrial Injury Insurance

Chapter V Unemployment Insurance

Chapter VI Maternity Insurance

Chapter VII Collection and Payment of Social Insurance Fees

Chapter VIII Social Insurance Fund

Chapter IX Handling of Social Insurance

Chapter X Social Insurance Supervision

Chapter II XI Legal Liability

Chapter XII Supplementary Provisions

Chapter I General Principles

Article 1 This Law is formulated in accordance with the Constitution for the purpose of regulating social insurance relations, safeguarding the legitimate rights and interests of social insurance participants, ensuring citizens to share the fruits of development and promoting social harmony and stability.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to protect citizens' right to get material help in old age, illness, industrial injury, unemployment and childbirth.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law; Individuals enjoy social insurance benefits according to law.

Fifth people's governments at or above the county level shall incorporate social insurance into the national economic and social development plan.

The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance.

The state supports social insurance through preferential tax policies.

Article 6 The State exercises strict supervision over social insurance funds.

The State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the supervision and management system of social insurance funds to ensure the safe and effective operation of social insurance funds.

People's governments at or above the county level shall take measures to encourage and support all sectors of society to participate in social insurance supervision.

Article 7 The administrative department of social insurance in the State Council is responsible for the management of social insurance throughout the country. The social insurance administrative department of the local people's government at or above the county level shall be responsible for the social insurance management in this administrative region.

Article 8 Trade unions shall safeguard the legitimate rights and interests of employees according to law, and have the right to participate in the research on major social insurance issues and supervise matters involving employees' social insurance rights and interests.

Chapter II Basic Endowment Insurance

Ninth employees should participate in the basic old-age insurance, the basic old-age insurance premiums paid by the employer and employees.

Individual industrial and commercial households and part-time employees without employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for civil servants and staff members who are managed according to the Civil Service Law to participate in the basic old-age insurance shall be formulated by the State Council.

Tenth basic old-age insurance is a combination of social pooling and individual accounts.

The basic old-age insurance fund consists of contributions from employers and individuals and government subsidies.

Article 11 The employing unit shall pay the basic old-age insurance premium in proportion to the total wages of employees stipulated by the state.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees and part-time employees who participate in the basic old-age insurance shall pay the basic old-age insurance premium in accordance with the proportion stipulated by the state, and shall be credited to the basic old-age insurance social pooling fund and individual account respectively according to the regulations.

Twelfth employees of state-owned enterprises and institutions to participate in the basic old-age insurance, the basic old-age insurance premiums payable during the payment period shall be borne by the government.

When the basic old-age insurance fund is insufficient to pay, the government gives subsidies.

Thirteenth personal account pension may not be withdrawn in advance; The bookkeeping interest rate is determined with reference to the bank deposit interest rate and price index in the same period of each year, and is exempt from interest tax. If an individual dies, the pension balance in the individual account can be inherited.

Fourteenth individuals who participate in the basic old-age insurance meet the following conditions, and receive the basic pension on a monthly basis until their death:

(a) to pay the basic old-age insurance premium in accordance with the provisions of the state, and the payment has reached the fixed number of years stipulated by the state;

(2) Reaching the minimum age set by the state for receiving the basic pension.

Fifteenth individuals pay the basic old-age insurance premium according to the fixed number of years stipulated by the state, and when they have not reached the minimum age stipulated by the state, they can receive disability allowance if they are completely incapacitated due to illness or non-work-related disability; In case of death due to illness or non-work-related, the survivors can receive a one-time funeral subsidy and survivors' pension. The required funds are paid from the basic old-age insurance fund.

Article 16 The state establishes a normal adjustment mechanism for basic pensions. According to the average wage increase of employees, rising prices and the affordability of the basic old-age insurance fund, the level of basic old-age insurance benefits will be improved in a timely manner.

Seventeenth individuals cross-regional employment, the basic old-age insurance relationship with my transfer. When an individual retires, the basic pension is calculated by each payment place according to the basic pension standard and payment period of each payment place at the time of retirement, and is uniformly distributed by the retirement place.

Article 18 The State shall gradually establish and improve the basic old-age insurance system for urban residents and the basic old-age insurance system for rural residents, and the specific measures shall be formulated by the State Council.

Chapter III Basic Medical Insurance

Nineteenth basic medical insurance includes basic medical insurance for employees, basic medical insurance for urban residents and new rural cooperative medical care.

Twentieth employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premium.

The employer shall pay the basic medical insurance premium according to the proportion of the total wages of employees stipulated by the state.

Employees shall pay the basic medical insurance premium in accordance with the proportion of wages stipulated by the state.

Twenty-first basic medical insurance for urban residents and new rural cooperative medical care shall be combined with family contributions and government subsidies. Payment and subsidy standards shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

People who enjoy the minimum living guarantee, severely disabled people who have lost their ability to work, and elderly people over 60 years old from low-income families are subsidized by the government.

Twenty-second employees and their employers have paid the basic medical insurance premiums, and the medical expenses of employees are paid from the basic medical insurance fund in accordance with the relevant provisions of the State Council.

Twenty-third employees after retirement, the cumulative payment reached the fixed number of years stipulated by the state. Do not pay the basic medical insurance premium after retirement, and enjoy the basic medical insurance benefits in accordance with state regulations.

Article 24 The basic medical insurance for urban residents and the standards for new rural cooperative medical care shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation, combine the basic medical insurance for urban residents with the unified standard of new rural cooperative medical care.

Twenty-fifth in line with the provisions of the state basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards, as well as emergency and rescue medical expenses paid by the basic medical insurance fund.

The basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and medical expenses settlement management measures shall be implemented in accordance with the relevant provisions of the state.

Twenty-sixth the following medical expenses are not included in the basic medical insurance fund payment:

(a) shall be paid by the industrial injury insurance fund;

(two) shall be paid from the maternity insurance fund;

(3) It shall be borne by a third party;

(4) Occurred during the stay abroad.

Twenty-seventh social insurance agencies can sign service agreements with medical institutions and pharmaceutical trading units according to the needs of social insurance management services.

Medical institutions shall provide reasonable and necessary medical services for the insured and protect the legitimate rights and interests of the insured.

Twenty-eighth individuals who are employed across regions, their basic medical insurance relationship is transferred with themselves, and the payment period is calculated cumulatively.

Chapter IV Industrial Injury Insurance

Twenty-ninth employees should participate in work-related injury insurance, the employer should pay work-related injury insurance premiums, and employees do not pay work-related injury insurance premiums.

Article 30 The state determines the differential rates of different industries according to the degree of industrial injury risk, and determines a number of rate grades in each industry according to the use of industrial injury insurance premiums and the incidence of industrial injuries. Industry differential rates and intra-industry rates shall be formulated by the administrative department of social insurance of the State Council, and promulgated and implemented after being approved by the State Council.

The social insurance agency shall determine the employer's payment rate according to the employer's use of work-related injury insurance premiums, the incidence of work-related injuries and the industry rate level.

Article 31 The employing unit shall pay work-related injury insurance premiums according to the total wages of employees and the rates and grades determined by social insurance agencies.

Thirty-second employees who are injured by accidents or suffer from occupational diseases due to work are recognized as work-related injuries and enjoy work-related injury insurance benefits; Those who lose their ability to work after the appraisal of their ability to work shall enjoy disability treatment.

The identification of work-related injuries and occupational diseases and the identification of labor ability should be simple and easy. The standards and procedures for identification and appraisal shall be implemented in accordance with the relevant provisions of the State Council.

Thirty-third due to one of the following circumstances, resulting in work-related injuries, not as work-related injuries:

Criminal;

(2) Being punished by administrative detention for violating the administration of public security;

(3) drunkenness;

(4) Self-mutilation or suicide.

Article 34 The following expenses incurred due to work-related injuries shall be paid by the work-related injury insurance fund:

(a) medical expenses and rehabilitation expenses for the treatment of work-related injuries;

(two) the cost of installing and configuring assistive devices for the disabled;

(three) life can not take care of themselves, confirmed by the labor ability appraisal committee of life care costs;

(four) to receive a one-time disability allowance and a monthly disability allowance in accordance with state regulations;

(5) Funeral grants, dependent relatives' pensions and one-time work-related death grants received by their survivors in accordance with state regulations;

(six) the labor ability appraisal fee.

The disability allowance standard shall not be lower than the local minimum wage standard.

Article 35 The following expenses incurred due to work-related injuries shall be paid by the employer:

(a) wages and benefits during the treatment of work-related injuries;

(two) in accordance with the provisions of the payment of hospital food subsidies;

(three) transportation and accommodation expenses for medical treatment outside the overall planning area according to regulations;

(four) when the labor contract is terminated or dissolved, the one-time medical subsidy and disability employment subsidy that should be enjoyed according to the regulations.

Thirty-sixth workers who meet the conditions for receiving basic old-age pension will stop paying disability allowance and enjoy basic old-age insurance benefits. If the basic old-age insurance benefits are lower than the disability allowance, the difference will be made up by the industrial injury insurance fund.

Article 37 If the employer where the employee works fails to pay the work-related injury insurance premium according to law, it will not affect the individual's enjoyment of work-related injury insurance benefits. In the event of an industrial accident, the employer shall pay the medical expenses; If the employer refuses to pay, it shall pay in advance from the industrial injury insurance fund.

The medical expenses paid by the industrial injury insurance fund shall be reimbursed by the employer. If the employing unit fails to repay, the social insurance agency may recover the money according to the procedures stipulated in the second and third paragraphs of Article 60 of this Law.

Thirty-eighth injured workers in any of the following circumstances, stop enjoying the benefits of work-related injury insurance:

(1) Losing the conditions for enjoying treatment;

(two) refused to accept the labor ability appraisal;

(3) refusing treatment;

(4) being sentenced to fixed-term imprisonment.

Chapter V Unemployment Insurance

Article 39 Employees shall participate in unemployment insurance, and the unemployment insurance premium shall be paid jointly by the employer and employees.

Article 40 The employing unit shall pay unemployment insurance premiums in proportion to the total wages of employees as stipulated by the state.

Workers should pay unemployment insurance premiums in accordance with the proportion of wages stipulated by the state.

Article 41 Unemployed persons who meet the following conditions shall receive unemployment insurance money from the unemployment insurance fund:

(a) I and the employer have paid unemployment insurance premiums for one year before unemployment;

(two) the employment is not interrupted because of my will;

(three) registered unemployed and have job requirements.

Forty-second unemployed people before unemployment, the employer and I in accordance with the provisions of the cumulative payment time of more than one year but less than five years, the longest period of receiving unemployment insurance benefits is twelve months; If the accumulated payment time is over five years but less than ten years, the maximum period for receiving unemployment insurance benefits is eighteen months; If the accumulated payment time is more than ten years, the longest period for receiving unemployment insurance benefits is twenty-four months. If you are unemployed again after re-employment, the payment time will be recalculated, and the period of receiving unemployment insurance benefits will be combined with the period of unemployment insurance benefits that should have been received but not yet received in the previous unemployment, and the longest period shall not exceed 24 months.

Article 43 The standard of unemployment insurance benefits shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the average monthly salary and support coefficient of individuals in the twelve months before unemployment, but unemployment insurance benefits shall not be lower than the minimum living standard for urban residents.

Forty-fourth unemployed people participate in the basic medical insurance for employees and enjoy the basic medical insurance benefits during the period of receiving unemployment insurance benefits.

The basic medical insurance premium payable by the unemployed shall be paid from the unemployment insurance fund.

Forty-fifth unemployed people who die during the period of receiving unemployment insurance benefits shall be given a one-time funeral grant and pension to their survivors with reference to the local regulations on the death of on-the-job workers.

Personal death, in line with the basic old-age insurance one-time funeral subsidies, industrial injury insurance funeral subsidies and unemployment insurance funeral subsidies, their survivors can only choose to receive one of them.

Article 46 The employing unit shall issue a certificate of termination or dissolution of labor relations for the unemployed in time, and inform the social insurance agency of the list of unemployed persons within 15 days from the date of termination or dissolution of labor relations.

Unemployed persons shall, with the certificate of termination or rescission of labor relations issued by their own units, go to the designated public employment service institutions for unemployment registration in time.

Unemployed persons shall go through the formalities of receiving unemployment insurance benefits at social insurance agencies with unemployment registration certificates and personal identification certificates. The time limit for receiving unemployment insurance benefits shall be calculated from the date of unemployment registration.

Forty-seventh unemployed people in any of the following circumstances during the period of receiving unemployment insurance benefits, stop receiving unemployment insurance benefits, and at the same time stop enjoying other unemployment insurance benefits:

(1) Re-employment;

(2) Those who should be conquered for military service;

(3) Having emigrated;

(four) enjoy the basic old-age insurance benefits or reach the statutory retirement age;

(5) refusing to accept the job or training provided by the department or institution designated by the local people's government without justifiable reasons.

Forty-eighth individuals cross-regional employment, the unemployment insurance relationship will be transferred, and the payment period will be calculated cumulatively.

Chapter VI Maternity Insurance

Forty-ninth employees should participate in maternity insurance in accordance with state regulations, the employer should pay maternity insurance premiums, and employees do not pay maternity insurance premiums.

Article 50 The employing unit shall pay maternity insurance premiums in proportion to the total wages of employees stipulated by the state.

Article 51 If an employer has paid maternity insurance premiums, its employees and unemployed spouses shall enjoy maternity insurance benefits. The required funds are paid from the maternity insurance fund.

Maternity insurance benefits include maternity medical expenses and maternity allowance.

Fifty-second maternity medical expenses include the following:

(1) Maternity medical expenses;

(two) family planning medical expenses;

(3) Other project expenses stipulated by laws and regulations.

Article 53 An employee may enjoy maternity allowance under any of the following circumstances:

(a) female workers enjoy maternity leave in accordance with state regulations;

(two) in accordance with the provisions of the state to enjoy family planning surgery vacation period;

(3) Other circumstances stipulated by laws and regulations.

Maternity allowance is calculated according to the average monthly salary of employees in the previous year of the employer where the employees are located and paid from the maternity insurance fund.

Article 54 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may combine maternity insurance with basic medical insurance for employees according to actual conditions.

Chapter VII Collection and Payment of Social Insurance Fees

Article 55 State organs, social organizations, enterprises, institutions, private non-enterprise units, individual economic organizations and other employing units shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration with their business licenses, registration certificates or unit seals. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

The administrative department for industry and commerce, the civil affairs department and the organization management organ shall promptly notify the social insurance agency of the establishment and cancellation of the employing unit, and the public security organ shall promptly notify the social insurance agency of the birth, death, household registration, transfer and cancellation of the individual, so as to realize the sharing of social insurance-related information.

Article 56 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. Individual industrial and commercial households and part-time employees without employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 57 People's governments at or above the county level shall strengthen the collection and payment of social insurance premiums.

The institutions and measures for the collection of social insurance premiums shall be formulated by the State Council.

Fifty-eighth social insurance premiums shall be declared by the employer and paid in full and on time, and shall not be postponed or reduced except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households and part-time employees without employees can directly declare and pay social insurance premiums to social insurance premium collection agencies.

Article 59 If the employer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance premium collection agency shall determine the amount payable according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall settle the accounts according to the regulations.

If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency may know the account number of the employer participating in social insurance from banks and other financial institutions, and banks and other financial institutions shall provide assistance.

Article 60 If an employer fails to register for social insurance, the social insurance premium collection agency shall verify the social insurance premium it should pay. If the employer fails to pay or pay the social insurance premium in full, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or make up the social insurance premium that should be paid within the time limit, the social insurance premium collection agency may, with the consent of its competent department, notify its bank in writing to deduct the social insurance premium from its account; If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court to detain and seal up the property whose value is equivalent to the social insurance premium that should be paid, and use the auction proceeds to offset the social insurance premium.

Article 61 If an enterprise meets the statutory bankruptcy conditions and cannot pay social insurance premiums on time, the social insurance premium collection agency may apply to the people's court for bankruptcy liquidation of the enterprise.

Chapter VIII Social Insurance Fund

Article 62 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. Social insurance funds shall be accounted for separately according to the types of social insurance, and shall not be misappropriated or misappropriated.

The accounting of social insurance funds shall implement the unified accounting system of the state.

The social insurance fund is earmarked for special purposes, and no organization or individual may misappropriate it or use it for other purposes.

The basic old-age insurance fund shall be co-ordinated at the provincial level, and the national co-ordination shall be gradually realized. The time and steps of other social insurance funds at the provincial level shall be stipulated by the State Council.

Sixty-third social insurance funds through the budget to achieve the balance of income and expenditure of social insurance funds.

When the social insurance fund is insufficient to pay, the people's governments at or above the county level shall give subsidies.

Article 64 The social insurance fund shall set up its budget according to the overall level. The budget of the social insurance fund shall be compiled separately according to the social insurance items.

Article 65 The budget and final accounts of the social insurance fund in the overall planning area shall be compiled by the social insurance administrative department in the overall planning area, audited by the financial department at the same level and reported to the people's government at the same level for approval.

The budget and final accounts of the National Social Insurance Fund shall be compiled by the administrative department of social insurance of the State Council, audited by the financial department of the State Council and submitted to the State Council for approval.

Article 66 Social insurance funds shall be deposited in special financial accounts, and specific management measures shall be formulated by the State Council.

Article 67 On the premise of ensuring safety, the social insurance fund shall maintain and increase its value through investment and operation in accordance with the relevant regulations of the State Council.

Sixty-eighth social insurance agencies shall regularly announce the income and expenditure, balance and income of social insurance funds to the public.

Chapter IX Handling of Social Insurance

Sixty-ninth social insurance agencies should be established in the overall planning area. According to the needs of work, social insurance agencies may, with the approval of local social insurance administrative departments and organization management organs, set up branches in overall planning areas and set up work sites in communities, streets and towns to form a social insurance service network.

The personnel expenses of social insurance agencies and the basic operating expenses and management expenses incurred in handling social insurance shall be guaranteed by the finance at the same level in accordance with the relevant provisions of the state.

Article 70 Social insurance agencies shall establish and improve business, financial, safety and risk management systems.

Social insurance agencies shall pay social insurance benefits in full and on time.

Seventy-first social insurance agencies through business handling, statistics, investigation and other means to obtain the data needed for social insurance work, the relevant units and individuals should provide timely and truthful.

The social insurance agency shall establish a file for the employer who participates in social insurance in a timely manner, completely and accurately record the social insurance data such as the personnel who participate in social insurance and the payment, and properly keep the original vouchers for registration and declaration and the accounting vouchers for payment and settlement.

The social insurance agency shall timely, completely and accurately record the rights and interests of individuals participating in social insurance payment and receiving social insurance benefits, and send the Personal Rights and Interests Record Form to me free of charge according to individual requirements.

Employers and individuals can inquire about social insurance agencies free of charge, inquire about their payment records and receive social insurance benefits, and require social insurance agencies to provide social insurance consulting and other related services.

Article 72 The national social insurance information system shall be jointly built by the people's governments at or above the county level in accordance with the unified national planning.

Chapter X Social Insurance Supervision

Article 73 The social insurance administrative department of the people's government at or above the county level shall strengthen the supervision and inspection of the employers and individuals' compliance with social insurance laws and regulations.

When the administrative department of social insurance carries out supervision and inspection, the employer and individual under inspection shall truthfully provide information related to social insurance, and shall not refuse to inspect or make false reports or conceal. The administrative department of social insurance shall keep confidential the employers and individuals who pay the fees.

Article 74 The administrative department of social insurance shall supervise and inspect the income and expenditure, management and investment operation of social insurance funds, and perform the following duties:

(1) Accepting and investigating the reported matters;

(two) found that there are problems in the management and use of social insurance funds, it shall put forward rectification opinions and suggestions to the relevant administrative departments;

(three) regularly publish the results of social insurance fund inspection to the public.

Seventy-fifth social insurance administrative departments have the right to take the following measures when implementing social insurance supervision and inspection:

(a) to consult, record and copy the information related to the income and expenditure, management and investment operation of social insurance funds, and to seal up the information that may be transferred, hidden or lost;

(two) ask the units and individuals related to the investigation, and ask them to explain the problems related to the investigation and provide relevant certification materials;

(three) to stop the concealment, transfer and occupation of social insurance funds and order them to make corrections.

Article 76 The financial department and the auditing organ shall, according to their respective functions and duties, supervise the revenue and expenditure and management of the social insurance fund.

Article 77 The people's government in the overall planning area shall set up a social insurance supervision committee composed of representatives of employers and individuals who participate in social insurance, trade union representatives, legal experts and actuarial experts to master and analyze the income and expenditure, management and investment operation of social insurance funds, put forward opinions and suggestions on social insurance work and implement social supervision.

The social insurance agency shall report to the Social Insurance Supervision Committee on the revenue and expenditure, management and investment operation of the social insurance fund every quarter. The social insurance supervision committee may employ an accounting firm to conduct annual and special audits on the income and expenditure, management and investment operation of social insurance funds. The audit results shall be made public.

Seventy-eighth any organization or individual has the right to report and complain about violations of social insurance laws and regulations.

Social insurance administrative departments, social insurance premium collection agencies, social insurance agencies, financial departments and audit institutions shall promptly verify, deal with and reply to reports and complaints within the scope of their respective functions and duties; If it is not within the scope of responsibilities of the department or institution, it shall promptly notify the department or institution that has the right to handle it.

Chapter II XI Legal Liability

Article 79 If an employer fails to register for social insurance, the administrative department of social insurance shall order it to make corrections within a time limit; If no correction is made within the time limit, the employer shall be fined between one and three times the amount of social insurance premiums payable, and the directly responsible person in charge and other directly responsible personnel shall be fined between 500 yuan and 3,000 yuan.

Article 80 If the employing unit fails to pay or underpays the social insurance premium on schedule, the relevant competent department shall order it to pay the unpaid amount within a time limit, and from the date of default, an additional 0.5% late fee shall be imposed on a daily basis; Failing to pay within the time limit, a fine of more than two times and less than five times the amount owed shall be imposed.

Article 81 Where a social insurance fund is defrauded by fraud, forged certification materials or other means, the social insurance administrative department shall order it to return the defrauded social insurance money and impose a fine of not less than two times but not more than five times the amount defrauded; If it belongs to a social insurance service institution, the service agreement shall be terminated; If the directly responsible person in charge and other directly responsible personnel have the qualification, their qualification shall be revoked.

Article 82 Where a person defrauds social insurance benefits by fraud, forgery of certification materials or other means, the social insurance administrative department shall order him to return the defrauded social insurance benefits and impose a fine of not less than two times but not more than five times the amount defrauded.

Eighty-third social insurance agencies and their staff have one of the following acts, the social insurance administrative department shall order it to make corrections; If losses are caused to social insurance funds, employers or individuals, they shall be liable for compensation according to law; The directly responsible person in charge and other directly responsible personnel shall be punished according to law:

(a) failing to perform the statutory duties of participating in social insurance in accordance with the provisions;

(two) failing to deposit the social insurance fund into the financial special account in accordance with the provisions;

(3) Deducting or refusing to pay social insurance benefits on time;

(four) lost or tampered with the payment records, social insurance benefits records and other social insurance data, rights records;

(5) disclosing the information of the employer or individual;

(six) other violations of social insurance laws and regulations.

Eighty-fourth social insurance fee collection agencies arbitrarily change the social insurance premium payment base and rate, resulting in underpayment or overpayment of social insurance premiums, the relevant competent departments shall order them to recover the social insurance premiums that should be paid or return the social insurance premiums that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.

Eighty-fifth misappropriation of social insurance funds, the social insurance administrative departments, financial departments and audit institutions shall be ordered to recover the misappropriated funds; Illegal income, confiscate the illegal income; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.

Article 86 Any functionary of a state organ who abuses his power, neglects his duty or engages in malpractices for personal gain in the management and supervision of social insurance shall be punished according to law.

Article 87 Whoever violates the provisions of this Law and constitutes a crime shall be investigated for criminal responsibility according to law.

Article 88 If an employing unit or individual thinks that the behavior of a social insurance fee collection agency infringes upon its lawful rights and interests, it may apply for administrative reconsideration or bring an administrative lawsuit according to law.

Individuals who fail to pay social insurance benefits or social insurance agencies infringe upon other social insurance rights and interests may apply for administrative reconsideration or bring an administrative lawsuit according to law.

If there is a social insurance dispute between an individual and an employer, they may apply for arbitration or bring a lawsuit according to law. If an employer infringes upon an individual's social insurance rights and interests, the individual may also request the social insurance administrative department or the social insurance premium collection agency to deal with it according to law.

Chapter XII Supplementary Provisions

Article 89 Rural residents who work in cities shall participate in social insurance in accordance with the provisions of this Law.