Circular on Reducing Social Insurance Premium Rates for a Period of Time
关于阶段性降低社会保险费率的通知
China lowers employers' contribution rates to social insurance premiums.
(Issued by the Ministry of Human Resources and Social Security and the Ministry of Finance on April 14 2016, and effective as of May 1 2016.)
（人力资源社会保障部、财政部于二零一六年四月十四日发布，自二零一六年五月一日起施行。）
Ren She Bu Fa [2016] No.36
人社部发〔2016〕36号
Human resources and social security departments (bureaus) and finance departments (bureaus) of the provinces, autonomous regions, municipalities directly under the central government and the Xinjiang Production and Construction Corps:
各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、财政（财务）厅（局）：
With a view to reducing enterprises'costs and enhancing their vitality we, pursuant to relevant provisions of the PRC Social Insurance Law and following the consent of the State Council, hereby notify you of matters relevant to the reduction of social insurance premium rates for a period of time as follows:
为降低企业成本，增强企业活力，根据《中华人民共和国社会保险法》等有关规定，经国务院同意，现就阶段性降低社会保险费率有关事项通知如下：
1. Commencing from May 1 2016, provinces (regions, municipalities) in which the percentage of basic old-age insurance premiums of enterprise employees paid by the enterprise exceeds 20%, such ratio shall be reduced to 20%; in those provinces (regions, municipalities) where such payment ratio is 20% and the cumulative balance of the basic old-age insurance fund of enterprise employees as at the end of 2015 can cover more than nine months of payments, the payment ratio may be reduced to 19% for a period of time, with the reduction period provisionally set at two years. The specific plan shall be determined by the province (region, municipality).
一、从2016年5月1日起，企业职工基本养老保险单位缴费比例超过20％的省（区、市），将单位缴费比例降至20％；单位缴费比例为20％且2015年底企业职工基本养老保险基金累计结余可支付月数高于9个月的省（区、市），可以阶段性将单位缴费比例降低至19%，降低费率的期限暂按两年执行。具体方案由各省（区、市）确定。
2. Commencing from May 1 2016, the total unemployment insurance premium rate may be reduced for a period of time to 1% – 1.5% on the basis of the reduction of 1% in 2015, of which the personal premium rate shall not exceed 0.5%. The reduction period is provisionally set at two years. The specific plan shall be determined by the province (region, municipality).
二、从2016 年5月1日起，失业保险总费率在2015年已降低1个百分点基础上可以阶段性降至1％—1.5％，其中个人费率不超过0.5％，降低费率的期限暂按两年执行。具体方案由各省（区、市）确定。
3. Every place shall continue to thoroughly implement the State Council's 2015 decision and relevant policy provisions to reduce the average work-related injury insurance premium rate by 0.25% and the maternity insurance premium rate by 0.5%, and ensure that the policies are fully implemented. The work of implementing consolidation of maternity insurance and basic medical insurance shall await the formulation and issuance of relevant provisions by the State Council, following which implementation thereof shall be centrally arranged.
三、各地要继续贯彻落实国务院2015年关于降低工伤保险平均费率0.25个百分点和生育保险费率0.5个百分点的决定和有关政策规定，确保政策实施到位。生育保险和基本医疗保险合并实施工作，待国务院制定出台相关规定后统一组织实施。
The work associated with the reduction of social insurance premium rates is of a strong policy nature and closely watched by the public. Every place shall unify its thought and actions on the decision arrangements of the Central Committee of the Communist Party of China and the State Council, strengthen organization and leadership, and meticulously arrange for implementation. It shall improve the basic old-age insurance incentive and restraint mechanism, ensure that all of the premiums collectable by the fund are collected, realize sustainable development and a long-term actuarial balance, and ensure that the rates of social insurance benefits of enrollees do not drop and that such benefits are paid punctually and in full. It shall strengthen the publicization of the policies and correctly guide public opinion. The specific premium rate revision plan of each place shall be implemented after approval by the provincial-level people's government, and shall be filed with the Ministry of Human Resources and Social Security and the Ministry of Finance for the record.
社会保险费率调整工作政策性强，社会关注度高。各地要把思想和行动统一到党中央、国务院决策部署上来，加强组织领导，精心组织实施。要健全基本养老保险激励约束机制，确保基金应收尽收，实现可持续发展和长期精算平衡，并确保参保人员各项社会保险待遇标准不降低和待遇按时足额支付。要加强政策宣传，正确引导社会舆论。各地具体调整费率方案，经省级人民政府批准后执行，并报人力资源社会保障部、财政部备案。
You are asked to promptly report to the Ministry of Human Resources and Social Security and the Ministry of Finance on the thorough implementation of this Circular at your place and any issues encountered in the course of the associated work.
clp reference:2400/16.04.14 prc reference:人社部发〔2016〕36号 issued:2016-04-14 effective:2016-05-01各地贯彻落实本通知的情况以及工作中遇到的问题，请及时向人力资源社会保障部、财政部报告。
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