【英文专栏】国务院办公厅关于印发降低社会保险费率综合方案的通知

国务院办公厅关于印发降低社会保险费率综合方案的通知

Notice of the General Office of the State Council on Issuing the Comprehensive Plan of Reducing Social Insurance Premium Rates

（国办发〔2019〕13号）

(No. 13 [2019] of the General Office of the State Council) 

各省、自治区、直辖市人民政府，国务院各部委、各直属机构：

The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government, all ministries and commissions of the State Council, and all institutions directly under the State Council:

《降低社会保险费率综合方案》已经国务院同意，现印发给你们，请认真贯彻执行。

The Comprehensive Plan of Reducing Social Insurance Premium Rates has been approved by the State Council, and is hereby issued to you for your earnest implementation.

降低社会保险费率，是减轻企业负担、优化营商环境、完善社会保险制度的重要举措。各地区各有关部门要以习近平新时代中国特色社会主义思想为指导，全面贯彻党的十九大和十九届二中、三中全会精神，坚持稳中求进工作总基调，坚持新发展理念，统筹考虑降低社会保险费率、完善社会保险制度、稳步推进社会保险费征收体制改革，密切协调配合，抓好工作落实，确保企业特别是小微企业社会保险缴费负担有实质性下降，确保职工各项社会保险待遇不受影响、按时足额支付。

Reducing social insurance premium rates is an important step to ease the corporate burden, create a better business environment, and improve the social insurance system. The relevant departments of all regions shall, under the guidance of Xi Jinping's Thoughts on Socialism with Chinese Characteristics for a New Era, make all-out efforts to fulfill the spirit of the 19th CPC National Congress and the Second and Third Sessions of the 19th CPC Central Committee, follow the general principle of seeking progress while maintaining stability, and uphold the new concepts of development; take full consideration of such issues as reducing social insurance premium rates, improving the social insurance system, and steadily advancing the reform of social insurance premiums collection system; and encourage close cooperation and coordination, put into practice relevant tasks, and ensure that the burdens for enterprises (particularly micro and small-sized enterprise) in paying social insurance premiums be substantially lightened and that the social insurance benefits for employees not be affected and be paid on time in full amount.

国务院办公厅

General Office of the State Council

2019年4月1日

April 1, 2019

降低社会保险费率综合方案

Comprehensive Plan of Reducing Social Insurance Premium Rates 

为贯彻落实党中央、国务院决策部署，降低社会保险（以下简称社保）费率，完善社保制度，稳步推进社保费征收体制改革，制定本方案。

The Plan is developed to implement the decisions and arrangements of the CPC Central Committee and the State Council, lower the social insurance premium rates, improve the social insurance system, and steadily promote the reform of social insurance premium collection system.

一、降低养老保险单位缴费比例

I. Reducing the employers' contribution rates to the basic pension insurance premiums

自2019年5月1日起，降低城镇职工基本养老保险（包括企业和机关事业单位基本养老保险，以下简称养老保险）单位缴费比例。各省、自治区、直辖市及新疆生产建设兵团（以下统称省）养老保险单位缴费比例高于16%的，可降至16%；目前低于16%的，要研究提出过渡办法。各省具体调整或过渡方案于2019年4月15日前报人力资源社会保障部、财政部备案。

As of May 1, 2019, the employers' contribution rates to the basic employees' pension insurance premiums in urban areas (including the basic employees' pension insurance premiums in enterprises, Party and government offices, and public institutions, hereinafter referred to as “basic pension insurance”) shall be lowered. In provinces, autonomous regions, municipalities directly under the Central Government, and Xinjiang Production and Construction Corp. (hereinafter referred to as “provinces”) where the employers' contribution rates are higher than 16%, such rates may be reduced to 16%; and in provinces where such rates are lower than 16%, transitional measures shall be put forward upon deliberation. The specific adjustments or transitional plans of these provinces shall be reported to the Ministry of Human Resources and Social Security and the Ministry of Finance for record before April 15, 2019.

二、继续阶段性降低失业保险、工伤保险费率

II. Continuing to reduce unemployment insurance and work-related injury insurance premium rates by stages

自2019年5月1日起，实施失业保险总费率1%的省，延长阶段性降低失业保险费率的期限至2020年4月30日。自2019年5月1日起，延长阶段性降低工伤保险费率的期限至2020年4月30日，工伤保险基金累计结余可支付月数在18至23个月的统筹地区可以现行费率为基础下调20%，累计结余可支付月数在24个月以上的统筹地区可以现行费率为基础下调50%。

As of May 1, 2019, in provinces where the total unemployment insurance premium rate is 1%, the period of reducing premium rates by stages shall be extended until April 30, 2020. As of May 1, 2019, the period of reducing the work-related injury insurance premium rates by stages shall be extended until April 30, 2020; in a region under the overall coordination where the accumulated balance of the work-related injury insurance fund can afford the payments for 18-23 months, the current premium rate may be lowered by 20%; and in a region under the overall coordination where such accumulated balance can afford the payments for 24 months or more, the current premium rate may be lowered by 50%.

三、调整社保缴费基数政策

III . Adjusting the policy of social insurance payment base

调整就业人员平均工资计算口径。各省应以本省城镇非私营单位就业人员平均工资和城镇私营单位就业人员平均工资加权计算的全口径城镇单位就业人员平均工资，核定社保个人缴费基数上下限，合理降低部分参保人员和企业的社保缴费基数。调整就业人员平均工资计算口径后，各省要制定基本养老金计发办法的过渡措施，确保退休人员待遇水平平稳衔接。

Adjusting the criteria of calculating the average salary of employees. In each province, the average salary of all employees in the urban areas shall be determined using a weighted calculation of the average salary of the employees in non-private sector and the average salary of the employees in private sector, based on which the upper and lower limits of employees' payment base to the social insurance premiums shall be verified, and the social insurance premium payment bases of certain insured persons and enterprises shall be reasonably reduced. After adjusting the criteria, all provinces shall introduce transitional measures for the calculation rules of basic pension insurance premiums to ensure the retirees enjoy the right to their due benefits.

完善个体工商户和灵活就业人员缴费基数政策。个体工商户和灵活就业人员参加企业职工基本养老保险，可以在本省全口径城镇单位就业人员平均工资的60%至300%之间选择适当的缴费基数。

Improving the policy of payment bases for the self-employed businesses and the persons in flexible employment. The self-employed businesses and the persons in flexible employment that participate in the basic employees' pension insurance may choose an appropriate payment base between 60% and 300% of the average salary of the employees working in the urban areas of the province where they are living.

四、加快推进养老保险省级统筹

IV . Speeding up the coordination of pension insurance at the provincial level

各省要结合降低养老保险单位缴费比例、调整社保缴费基数政策等措施，加快推进企业职工基本养老保险省级统筹，逐步统一养老保险参保缴费、单位及个人缴费基数核定办法等政策，2020年底前实现企业职工基本养老保险基金省级统收统支。

The provinces shall, in accordance with such measures as reducing the employers' contribution rates to basic pension insurance premiums and adjusting the policy of social insurance payment base, speed up the coordination of pension insurance at the provincial level, gradually consolidate such policies as payment of pension insurance premiums and verification of employers' and employees' payment bases, and support the centralized arrangement of revenue and expenditure for the basic pension insurance funds of employees at the provincial level before the end of 2020.

五、提高养老保险基金中央调剂比例

V . Raising the percentage of central adjustment in pension insurance funds

加大企业职工基本养老保险基金中央调剂力度，2019年基金中央调剂比例提高至3.5%，进一步均衡各省之间养老保险基金负担，确保企业离退休人员基本养老金按时足额发放。

Efforts shall be made to step up the central adjustment in pension insurance funds of employees. In 2019, the percentage of central adjustment shall be raised to 3.5% so as to further balance the pension burdens of different provinces and ensure the basic pensions be paid on time in full amount to the retirees of enterprises.

六、稳步推进社保费征收体制改革

VI . Steadily promoting the reform of social insurance premiums collection system

企业职工基本养老保险和企业职工其他险种缴费，原则上暂按现行征收体制继续征收，稳定缴费方式，“成熟一省、移交一省”；机关事业单位社保费和城乡居民社保费征管职责如期划转。人力资源社会保障、税务、财政、医保部门要抓紧推进信息共享平台建设等各项工作，切实加强信息共享，确保征收工作有序衔接。妥善处理好企业历史欠费问题，在征收体制改革过程中不得自行对企业历史欠费进行集中清缴，不得采取任何增加小微企业实际缴费负担的做法，避免造成企业生产经营困难。同时，合理调整2019年社保基金收入预算。

The basic pension insurance and other insurances of employees shall, in principle, continue to be paid according to the current collection system for the time being, the payment method shall be kept stable, and the reform in a province shall not be carried out until its conditions permit; and the responsibilities for collecting social insurance premiums of Party and government offices and public institutions as well as urban and rural residents shall be transferred on schedule. The departments of human resources and social security, taxation, finance, and medical insurance shall move faster to press ahead with such tasks as the construction of an information-sharing platform so as to strengthen the information sharing and ensure the collection work be completed in an orderly way. The issue of enterprises' historical arrears shall be properly handled, the enterprises' historical outstanding accounts shall not be cleared or removed in the reform process; and no actual payment burden shall be added to micro and small-sized enterprises so as to prevent causing any difficulty to their business operations. In the meanwhile, the income and budget of social insurance funds in 2019 shall be properly adjusted.

七、建立工作协调机制

 VII . Establishing a work coordination system

国务院建立工作协调机制，统筹协调降低社保费率和社保费征收体制改革相关工作。县级以上地方政府要建立由政府负责人牵头，人力资源社会保障、财政、税务、医保等部门参加的工作协调机制，统筹协调降低社保费率以及征收体制改革过渡期间的工作衔接，提出具体安排，确保各项工作顺利进行。

The State Council shall build a work coordination system to make overall arrangements for such tasks as reducing social insurance premium rates and carrying out the reform on social insurance premiums collection system. The local governments at county level or above shall establish a work coordination system headed by responsible persons from the governments and joined by the departments of human resources and social security, finance, taxation, and medical insurance, coordinate the work during the transition period of reducing social insurance premium rates and carrying out the reform on social insurance premium collection system, make concrete plans, and ensure all tasks move ahead smoothly.

八、认真做好组织落实工作

 VIII. Taking effective actions in organization and implementation

各地区各有关部门要加强领导，精心组织实施。人力资源社会保障部、财政部、税务总局、国家医保局要加强指导和监督检查，及时研究解决工作中遇到的问题，确保各项政策措施落到实处。

The relevant departments of all regions shall strengthen the leadership and make elaborate plans for organization and implementation. The Ministry of Human Resources and Social Security, the Ministry of Finance, the General Administration of Taxation, and the State Medical Insurance Administration shall step up efforts in guidance, supervision and inspection, work out solutions for challenges during the work, and ensure all policies and measures be put in place.

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