The Notice of the Ministry of Finance and the Ministry of Human Resources and Social Security on Management of the Application of Employment Special Fund and Relevant Issues

财政部、人力资源和社会保障部关于就业专项资金使用管理及有关问题的通知

Promulgating Institution:Ministry of Finance; Ministry of Human Resources and Social Security

Document Number:Cai She [2008] No.269

Promulgating Date:11/19/2008

Effective Date: 11/19/2008

 

颁布机关: 财政部; 人力资源和社会保障部

文      号: 财社[2008]269号

颁布时间: 11/19/2008

实施时间: 11/19/2008

Text

正文

To all provinces, autonomous regions, municipalities directly under the Central Government, the people's governments of cities specifically designated in the State plan, Xin Jiang Production and Construction Corps: 

For the purpose of implementing the Employment Promotion Law of the People's Republic of China and the Notice of the State Council on Accomplishing the Work of Employment Promotion (Guo Fa [2008] No. 5), and upon approval of the State Council, this Notice on management of the application of employment special fund and relevant matters is hereby promulgated as follows:

    各省、自治区、直辖市、计划单列市人民政府,新疆生产建设兵团:

    为贯彻落实《中华人民共和国就业促进法》和《国务院关于做好促进就业工作的通知》(国发[2008]5号),经国务院同意,现就就业专项资金使用管理及有关事宜通知如下:

1. Fund Arrangement. A people's government above county level shall, in accordance with its employment status and work target, arrange special funds for employment promotion use in its financial budget. 

Relevant provisions of the State shall be applicable to the expenditure of unemployment insurance fund for employment promotion.

       一、资金安排。县级以上人民政府要根据就业状况和就业工作目标,在财政预算中安排就业专项资金用于促进就业工作。

    失业保险基金用于促进就业的支出,按国家有关规定执行。

2. Scope of Fund Application. The scope of application of the employment special fund shall cover job introduction subsidy, vocational training subsidy, social insurance subsidy, subsidy to public welfare positions, subsidy to vocational skill appraisal, subsidy of particular employment policies, guarantee fund of small-amount loan, interest discount to small-amount secured fund, support to public employment service, etc,.    

Where a place is in actual need to add new expenditure items, it shall be approved by a provincial people's government and submitted to the Ministry of Finance and the Ministry of Human Resources and Social Security for record.

       二、资金使用范围。就业专项资金用于职业介绍补贴、职业培训补贴、社会保险补贴、公益性岗位补贴、职业技能鉴定补贴、特定就业政策补助、小额贷款担保基金和小额担保贷款贴息,以及扶持公共就业服务等。

    各地确需增加新的支出项目的,须经省级人民政府批准,并报财政部、人力资源社会保障部备案。

3. Central Government Subsidy. With regard to the job introduction subsidy, vocational training subsidy, social insurance subsidy, subsidy to public welfare positions, subsidy for vocational skill appraisal, subsidy of particular employment policies and the fund to support public employment service at all places, the Central finance shall offer adequate assistance by way of transfer payment of the special fund and especially support central and western regions and old industrial bases. The distribution of the fund from Central finance especially for employment use shall depend on the employment situation, local financial input (including the guarantee situation of public employment service), employment work performance and other factors. The subsidy fund shall be allocated and paid twice a year, at the beginning of the year and in the middle of the year respectively. Measures of annual overall evaluation and all-year key follow-up supervision shall be implemented thereof. The Central finance shall, considering the actual situation, offer interest discount for qualified small-amount secured loan in accordance with the relevant provisions.

       三、中央财政补助。对各地职业介绍补贴、职业培训补贴、社会保险补贴、公益性岗位补贴、职业技能鉴定补贴、特定就业政策补助,以及扶持公共就业服务资金,中央财政通过专项转移支付的方式给予适当补助,并对中西部地区和老工业基地给予重点支持。中央财政就业专项转移支付资金的分配与各地就业状况、地方财政投入(包括公共就业服务保障情况)、就业工作绩效等因素挂钩,补助资金实行年初和年中分两次拨付、年度全面考评、全年重点跟踪检查的办法。中央财政对符合条件的小额担保贷款按规定据实贴息。

4. Budget Management. Human resources and social security departments at all levels shall, based on the budgeting requirements as specified by finance departments, apply to finance departments at the same level for the annual budgeting of employment special fund. The budgeting shall be included in the annual financial budget and submitted to a People's Congress at the same level for approval after the application being examined and verified by the finance department at the same level. The budgeting of the employment special fund shall be strictly implemented in accordance with the approved budgeting plan. In the case of an actual need to adjust the budgeting, relevant provisions on State budget management system shall be applicable.

       四、预算管理。各级人力资源社会保障部门要根据财政部门规定的预算编制要求,向同级财政部门申请就业专项资金年度预算,经同级财政部门审核后列入年度财政预算并报同级人民代表大会批准。就业专项资金要严格按照批准的预算执行。执行中确需调整预算的,要按照国家预算管理制度的有关规定办理。

5. Management of Fund Application and Payment 

(1) Job Introduction Subsidy. A job agency may, in accordance with the number of its registered unemployed persons who have sought actual employment through the service it provides, apply to local human resources and social security departments for a job introduction subsidy. When making such an application, the calculation of subsidy shall be subject to that each person who meets free service conditions being entitled to the subsidy once a year and the job agency shall not make another application. The application materials for job introduction subsidy shall include: the name list of the above-mentioned registered persons; signature of the persons who receive employment service and the photocopies of the applicants' Resident Identity Cards; photocopies of their Employment and Unemployment Registration Certificates (hereinafter, the Registration Certificates); photocopies of their labor contracts and other evidential documents; basic bank accounts of job agencies and other credential materials. The fund shall be paid, in accordance with relevant provisions, to the basic bank accounts of job agencies after the above-mentioned application materials being examined and verified by the human resources and social security departments and double checked by the finance departments.  

With regard to public employment service providers covered by financial subsidy, local finance departments at all levels shall, in accordance with the actual number of persons who are entitled to financial subsidy and considering the workload of free public employment service of their own, arrange persons expenses, operational expenses (including equipment purchase, maintenance, fundamental construction and other expenses) and project expenses. The arrangement of these expenses shall be made by a finance department at equal level in its department budget on an overall basis (including the service charge income turned over to the finance department by public employment service providers). With regard to the public employment service providers uncovered by financial subsidy, application for job introduction subsidy shall be temporarily subject to the provisions on job agencies' applying for job introduction subsidy. The time limit for execution of the policies on public employment service providers being entitled to job introduction subsidy shall not extend beyond the end of 2011. A public employment service provider shall refer to an institution set up by a local people's government above county level and offering free employment service to laborers in accordance with Article 35 of the Employment Promotion Law of the People's Republic of China. A public employment service provider shall not engage in business activities. Local people's governments at all levels shall, adhering to the principle of unification, standardization and efficiency, integrate assets, persons, service, information and other resources of all public employment service providers to have a rational arrangement thereof.  

The specific standards for job introduction subsidy shall be determined by the finance departments and human resources and social security departments at the provincial level.  

(2) Vocational Training Subsidy. When attending vocational training, a registered unemployed person or a rural laborer seeking employment in urban areas may, in accordance with his or her employment situation and situation in attending training, file an application to the human resources and social security departments at the place where the training is offered for vocational training subsidy. Each such person shall be entitled to the subsidy once a year and shall not make another application. The time limit of a training being entitled to the subsidy shall not extend beyond 12 months. 

Where a registered unemployed person or a rural laborer seeking employment in urban areas applies for vocational training subsidy after attending the training, he or she may, by right of his or her application materials, file an application to the local human resources and social security departments. The subsidy fund shall be directly paid to the applicant himself/herself after the application being examined and verified by human resources and social security departments and doubled checked by finance departments. Certain vocational training subsidy shall be granted to an employer who admits rural laborers seeking employment in urban areas, signs labor contracts of over six months and organizes the laborers to attend training provided by vocational training institutions within six months from the signature date of the labor contracts. The employer shall, by virtue of the right of application materials, file an application to the local human resources and social security departments. The fund shall be directly allocated into the basic bank account of the employer by the finance department after the application has been examined and verified by the human resources and social security department and double checked by the finance department. The finance department shall also send a copy of the fund payment to the human resources and social security department at the same time. With regard to a rural laborer seeking employment in urban areas who is a junior or senior high school graduate of the current year, his/her application for vocational training subsidy may be proxied by a vocational training institution, but the institution shall sign an application proxy agreement with the applicant. The vocational training institution shall, by virtue of the right of its application materials, file an application to the human resources and social security department at the place where it is situated and the fund shall be directly allocated into its basic bank account by the finance department after the application has been examined and verified by the human resources and social security department and double checked by the finance department. The finance department shall also send a copy of the fund payment to the human resources and social security department at the same time. The application materials of the vocational training subsidy shall include: photocopies of the applicant's Resident Identity Cards and Registration Certificates; photocopies of the vocational training qualified certificates (vocational skills qualified certificates) or labor contracts or other training or employment evidential documents; administrative or institutional charge bills (or tax invoice) issued by the vocational training institutions. In the case of an employer making centralized application, the application materials shall also include the name list of trainees, photocopies of labor contracts, etc,. In the case of an application being proxied by a vocational training institution, the application materials shall include the name list of trainees, application proxy agreement and other documents. 

All places shall determine standards for vocational training subsidy in accordance with training specialties (types of work). Where a registered unemployed person or a rural laborer seeking employment in urban areas obtains a vocational training qualification certificate (vocational skills qualification certificate) after attending the training, but fails to find a job within six months from attending the training, a subsidy of not more than 60% of training expense in accordance with vocational training subsidy standard shall be granted; with regard to those who procure employment within six months, a 100% subsidy in accordance with vocational training subsidy standard shall be granted. Where an employer organizes its employees to attend training by vocational training institutions and the trainees obtain vocational training qualification certificate (vocational skills qualified certificate), the maximum subsidy shall not exceed 50% of the training expense. Specific measures and standards for vocational training subsidy shall be determined by the finance departments and the human resources and social security departments at provincial levels. All places shall, adhering to the principle of openness, equity and fairness and considering all kinds of vocational training institutions at all levels in the society, determine those undertaking training tasks by way of bidding and bidding invitation. All places shall also establish a dynamic operation mechanism and exit mechanism for vocational training institutions to strengthen the supervision and management thereupon. 

(3) Social Insurance Subsidy. The measure of "payment prior to subsidy" shall be adopted in respect of persons having difficulty in obtaining employment. The persons having difficulty in obtaining employment shall refer to those determined by a provincial people's government in accordance with Article 52 of the Employment Promotion Law of the People's Republic of China.  

(a)   Social insurance subsidy for an enterprise (organization) admitting the persons having difficulty in employment. With regard to the enterprises (organizations) of all types that employ, sign contracts with and pay social insurance fees for the persons having employment difficulty, and that assign the persons to public welfare positions and pay social insurance fees for them, subsidies shall be granted to them in accordance with the actual payment of the basic endowment insurance fees, basic medical insurance fees and unemployment insurance fees for the persons having employment difficulty. Nevertheless, the subsidies shall not cover the basic endowment insurance fees, basic medical insurance fees and unemployment insurance fees that shall be paid by individuals and other social insurance fees that shall be paid by enterprises (organizations) and individuals. The time limit of social insurance subsidy for persons, having difficulty in employment and attain the age of less than five years from their legal retirement age, may be extended to the time of retirement and the maximum time limit for others shall not extend beyond three years.  

An enterprise (organization) shall timely pay the full-amount various social insurance fees in accordance with the relevant provisions and shall separately list the payment situation of the persons satisfying social insurance subsidy conditions when making the payment declaration. The enterprise (organization) shall, after each quarter, also file an application to the local human resources and social security departments seeking subsidy in respect of the social insurance fees paid in previous quarter. The application materials for social insurance subsidy fund shall include: the name list of the persons meeting social insurance subsidy conditions; photocopies of their Registration Certificates, labor contracts and other employment evidential documents; detailed accounts (bills) issued by social insurance collection and payment institutions on the relevant social insurance fees paid by enterprises (organizations) for the persons in the previous quarter; bank accounts of enterprises (organizations) and other credential materials. The fund shall be paid, in accordance with the relevant provisions to the bank accounts of the enterprises (organizations) after the above-mentioned materials have been examined and verified by the human resources and social security departments and double checked by the finance departments. 

(b)   Social insurance subsidy to the persons who have difficulty in employment and seek employment in flexible manners. Certain amount of social insurance subsidy shall be granted to the persons having difficulty in employment after they seek employment in a flexible manner, make employment declaration and pay social insurance fees in individual names. In principle, the subsidy amount shall not exceed beyond two-thirds of the actual payment. Specific subsidy standards shall be determined by the finance departments and the human resources and social security departments at provincial levels. The time limit of social insurance subsidy for the persons, who have difficulty in employment and attain the age of less than five years from their legal retirement age, may be extended to the time of retirement and the maximum time limit for others shall not extend beyond three years. All places shall strengthen the examination, verification and management over the social insurance subsidy to the persons having employment difficulty who seek employment in a flexible manner. 

A person having difficulty in employment shall make an employment declaration to his or her sub-district office (community) after obtaining flexible employment. These persons shall in time pay full-amount social insurance fees and after each quarter, file an application to local human resources and social security departments for a subsidy to the social insurance fees paid in last quarter in accordance with the relevant provisions. The application materials for social insurance subsidy fund shall include: relevant evidential documents signed by the applicant, confirmed by the seal of a human resources and social security department, and accomplished with a clear indication of the employer, position, address and other content; photocopy of the applicant's Resident Identity Cards; photocopy of Registration Certificate; bills and other credential documents issued by a social insurance collection and payment institution on the social insurance payment in last quarter. The fund shall be paid, in accordance with relevant provisions, to the applicant after the above-mentioned materials being examined and verified by the human resources and social security department and double checked by the finance department.  

(4) Guarantee Fund of Small-amount Loan and Interest Discount for Small-amount Secured Loan. Relevant provisions of the Ministry of Finance and the People's Bank of China shall be applicable to the specific management of the guarantee fund of small-amount loan and interest discount for small-amount secured loan. 

(5) Subsidy to Public Welfare Positions. Organizations that assign persons having difficulty in employment to welfare positions, shall be granted adequate amount of position subsidy based on the actual number of such persons. The time limit of public welfare positions for the persons who have difficulty in employment and attain the age of less than five years from their legal retirement age may be extended to the time of retirement and the maximum time limit for others shall not extend beyond three years. 

Organizations that assign persons having employment difficulty to public welfare positions may file an application to the local human resources and social security departments for public welfare position subsidy. The application materials for public welfare position subsidy shall include: the name list of the persons meeting welfare position n subsidy conditions; photocopies of their Registration Certificates; detail account (bills) of salary payment for the persons in previous quarter; bank accounts of the organizations and other credential documents. The fund shall be paid to the bank accounts of the organizations in accordance with relevant provisions after the above-mentioned materials have been examined and verified by the human resources and social security departments and double checked by the finance departments. 

Specific standards of public welfare position subsidy shall be determined by the finance departments and the human resources and social security departments at provincial levels.  

(6) Subsidy to Vocational Skill Appraisal. Where a person having employment difficulty or a migrant laborer from rural area passes initial skill appraisal (limited to the work types designated by State provisions in implementing employment access system) and obtains vocational qualification certificate, he or she may file an application to a human resources and social security department at the place where the vocational skill appraisal is made for a one-off subsidy to vocational skill appraisal. The application materials for the subsidy to vocational skill appraisal shall include: a photocopy of the applicant's Resident Identity Card; photocopy of his/her Registration Certificate; photocopy of his or her vocational qualification certificate; administrative and institutional charge bills (or tax invoices) and other credential documents issued by a vocational skill appraisal institution. The fund shall be paid, in accordance with the relevant provisions, to the applicant after the above-mentioned materials have been examined and verified by the human resources and social security department and the finance department. 

Specific standards of subsidy to vocational skill appraisal shall be determined by the finance departments and the human resources and social security departments at provincial levels. 

(7) Subsidy of Particular Employment Policies. The current employment policy shall refer to the policies approved by the State Council involving that people's governments at all levels shall grant economic compensation as subsidy to State-owned difficult enterprises terminating labor relationship with laid-off workers and offer subsidy to the social insurance payment of "4050" laid-off workers in State-owned enterprises with difficult situations. The policy of economic compensation as subsidy shall be implemented through the end of 2008 and the implementing time limit of subsidy to social insurance payment shall not extend beyond the end of 2011. Specific measures concerning local State-owned difficult enterprises being entitled to particular employment policies shall be determined by the finance departments and the human resources and social security departments at provincial levels. Specific measures concerning Central difficult enterprises being entitled to particular employment policies shall be otherwise formulated. 

(8) Support to Public Employment Service. Finances above county levels may arrange funds to assist public employment services and offer necessary support to public employment service institutions at lower levels in assisting their expenditure in the information network of the human resources market (specifically including the expenses of computer, network hardware and software purchase, development and applications thereof). The fund to support public employment services, as a part of employment special fund, shall be separately planned, examined, calculated and managed, and shall not be applied interchangeably with other special funds as an adjustment. The expenditure to support public employment service of finance departments at all levels in 2008 shall be categorized under the Subject "Labor Force Market Construction" of Item 2080701 of the 2008 Governmental Revenue and Expenditure Classification. Commencing in 2009, expenditure of finance departments at all levels to support public employment services shall be categorized under the Subject "Support Public Employment Service" of Item 2080701 of the 2009 Governmental Revenue and Expenditure Classification. Where any change is made to annual governmental revenue and expenditure classification after 2009, the expenditure to support public employment service shall be categorized correspondingly under the altered subject.  

All places shall gradually establish and improve a healthy network system of human resource information, realize an information network between public employment service institutions at all levels to offer convenient and prompt information service to job applicants, employers and others, in the light of which supervision and management over all kinds of vocational training institutions, job agencies, public employment service providers at all levels, employers and the employment situation of the persons being entitled to governmental employment supporting policies so as to eliminate all falsification acts and practice. 

Relevant provisions on the management system of State financial treasury shall be applicable to the payment and management of all the above-mentioned funds.

       五、资金申请及支付管理。

    (一)职业介绍补贴。职业中介机构可按经其就业服务后实际就业的登记失业人员人数向当地人力资源社会保障部门申请职业介绍补贴。职业中介机构在申请职业介绍补贴时,按每位符合免费服务条件的人员每年享受一次职业介绍补贴计算,不得重复申请。职业介绍补贴资金申请材料应附:经职业中介机构就业服务后已实现就业的登记失业人员名单、接受就业服务的本人签名及《居民身份证》复印件、就业失业登记证(以下简称登记证)复印件、劳动合同等就业证明材料复印件、职业中介机构在银行开立的基本账户等凭证材料。经人力资源社会保障部门审核、财政部门复核后,按规定将资金支付到职业中介机构在银行开立的基本账户。

    对纳入财政补助的公共就业服务机构,地方各级财政部门要根据其享受财政补助编制内实有人数,并结合考虑其承担的免费公共就业服务工作量,安排人员经费、工作经费(含设备购置、修缮、基本建设等支出)和项目经费,上述经费由同级财政在部门预算中统筹安排(包括公共就业服务机构上缴财政的服务收费收入)。对未纳入财政补助的公共就业服务机构,可暂按职业中介机构申领职业介绍补贴的规定申请职业介绍补贴。公共就业服务机构享受职业介绍补贴政策的执行期限不超过2011年底。公共就业服务机构是指县级以上地方人民政府设立的,依据《中华人民共和国就业促进法》第三十五条规定,为劳动者提供免费就业服务的机构。公共就业服务机构不得从事经营活动。地方各级人民政府要按照统一、规范和效能的原则,整合公共就业服务机构、资产、人员、服务和信息等资源,合理布局公共就业服务机构。

    职业介绍补贴的具体标准由省级财政、人力资源社会保障部门确定。

    (二)职业培训补贴。登记失业人员、进城求职农村劳动者参加职业培训的,根据其参加培训和就业状况,可向职业培训所在地人力资源社会保障部门申请职业培训补贴。每人每年只能享受一次职业培训补贴,不得重复申请。享受职业培训补贴的培训期限最长不超过12个月。

    登记失业人员、进城求职的农村劳动者培训后申请职业培训补贴的,可凭借职业培训补贴申请材料,向当地人力资源社会保障部门提出申请,经人力资源社会保障部门审核、财政部门复核后,直接将补贴资金支付给申请者本人。对用人单位吸纳进城求职的农村劳动者并与其签订6个月以上期限劳动合同,在劳动合同签订之日起6个月内由用人单位组织到职业培训机构进行培训的,对用人单位给予一定的职业培训补贴。用人单位凭借职业培训补贴资金申请材料,向当地人力资源社会保障部门提出申请,经人力资源社会保障部门审核、财政部门复核后,由财政部门将资金直接拨入用人单位在银行开立的基本账户,并同时将资金支付情况抄送人力资源社会保障部门。对进城求职农村劳动者中的应届初高中毕业生申请职业培训补贴的,可采取由职业培训机构代为申请的办法,职业培训机构代为申请必须与申请人签订代为申请协议书。职业培训机构凭借职业培训补贴资金申请材料,向所在地人力资源社会保障部门提出申请,经人力资源社会保障部门审核、财政部门复核后,由财政部门将资金直接拨入职业培训机构在银行开立的基本账户,并同时将资金支付情况抄送人力资源社会保障部门。职业培训补贴资金申请材料应附:本人《居民身份证》、登记证等复印件、职业培训合格证书(职业技能资格证书)或劳动合同复印件等培训或就业证明等材料、职业培训机构开具的行政事业性收费票据(或税务发票)等。对用人单位集中申请的,申请材料还应附培训人员名单、劳动合同复印件等。对职业培训机构代为申请的,申请材料还应附培训人员名单、代为申请协议等。

    各地要根据培训专业(工种),合理确定职业培训补贴标准。对登记失业人员、进城求职农村劳动者参加职业培训后,取得职业培训合格证书(职业技能资格证书),6个月内没有实现就业的,按最高不超过职业培训补贴标准的60%给予补贴;对6个月内实现就业的,按职业培训补贴标准的100%给予补贴。对用人单位组织到职业培训机构进行培训,并取得职业培训合格证书(职业技能资格证书)的,职业培训补贴标准最高不超过培训费用的50%。职业培训补贴具体办法和标准由省级财政、人力资源社会保障部门确定。各地要按照公开、公平、公正的原则,面向社会各级各类职业培训机构,通过招投标方式确定承担培训任务的职业培训机构。要建立职业培训机构动态管理机制和退出机制,加强对职业培训机构的监督管理。

    (三)社会保险补贴。对就业困难人员的社会保险补贴实行先缴后补的办法。就业困难人员是指由省级人民政府依据《中华人民共和国就业促进法》第五十二条确定的人员。

    1.企业(单位)吸纳就业困难人员的社会保险补贴。对各类企业(单位)招用就业困难人员,与之签订劳动合同并缴纳社会保险费的;以及在公益性岗位安排就业困难人员,并缴纳社会保险费的,按其为就业困难人员实际缴纳的基本养老保险费、基本医疗保险费和失业保险费给予补贴,不包括就业困难人员个人应缴纳的基本养老保险费、基本医疗保险费和失业保险费,以及企业(单位)和个人应缴纳的其他社会保险费。社会保险补贴期限,除对距法定退休年龄不足5年的就业困难人员可延长至退休外,其余人员最长不超过3年。

    企业(单位)应按规定按时足额缴纳各项社会保险费,在申报缴费时应将符合享受社会保险补贴条件人员的缴费情况单独列出。每季度终了后,按规定向当地人力资源社会保障部门申请对上季度已缴纳的社会保险费给予补贴。社会保险补贴资金申请材料应附:符合享受社会保险补贴条件的人员名单及登记证复印件、劳动合同等就业证明材料复印件、社会保险征缴机构出具的上季度企业(单位)为这部分人员缴纳有关社会保险费的明细账(单)、企业(单位)在银行开立的账户等凭证材料,经人力资源社会保障部门审核、财政部门复核后,按规定将资金支付到企业(单位)银行账户。

    2.对灵活就业的就业困难人员的社会保险补贴。对就业困难人员灵活就业后申报就业并以个人身份缴纳社会保险费的,给予一定数额的社会保险补贴,补贴数额原则上不超过其实际缴费的2/3。具体补贴标准由省级财政、人力资源社会保障部门确定。社会保险补贴期限,除对距法定退休年龄不足5年的就业困难人员可延长至退休外,其余人员最长不超过3年。各地要加强对灵活就业人员社会保险补贴的审核管理。

    就业困难人员实现灵活就业后,要向街道(社区)申报就业。灵活就业人员应按规定按时足额缴纳社会保险费。每季度终了后,按规定向当地人力资源社会保障部门申请对上季度已缴纳的社会保险费给予补贴。社会保险补贴资金申请材料应附:由本人签字、人力资源社会保障部门盖章确认的、注明具体从事灵活就业的单位、岗位、地址等内容的相关证明材料,本人《居民身份证》复印件、登记证复印件、社会保险征缴机构出具的上季度社会保险费缴费单据等凭证材料,经人力资源社会保障部门审核、财政部门复核后,按规定将资金支付给申请者本人。

    (四)小额贷款担保基金和小额担保贷款贴息。有关小额贷款担保基金和小额担保贷款贴息资金的具体管理办法按财政部、人民银行有关规定执行。

    (五)公益性岗位补贴。对在公益性岗位安排就业困难人员就业的单位,按其实际安排就业困难人员人数给予适当额度的岗位补贴。公益性岗位补贴期限,除对距法定退休年龄不足5年的就业困难人员可延长至退休外,其余人员最长不超过3年。

    在公益性岗位安排就业困难人员就业的单位,可按规定向当地人力资源社会保障部门申请公益性岗位补贴。公益性岗位补贴资金申请材料应附:符合享受公益性岗位补贴条件的人员名单及登记证复印件、上季度为这部分人员发放工资的明细账(单)、单位在银行开立的账户等凭证材料,经人力资源社会保障部门审核、财政部门复核后,按规定将资金支付到单位在银行开立的账户。

    公益性岗位补贴的具体标准由省级财政、人力资源社会保障部门确定。

    (六)职业技能鉴定补贴。就业困难人员、进城务工的农村劳动者通过初次技能鉴定(限国家规定实行就业准入制度的指定工种)、取得职业资格证书的,可向职业技能鉴定所在地人力资源社会保障部门申请一次性职业技能鉴定补贴。职业技能鉴定补贴资金申请材料应附:本人《居民身份证》复印件、登记证复印件、职业资格证书复印件、职业技能鉴定机构开具的行政事业性收费票据(或税务发票)等凭证材料,经人力资源社会保障部门审核、财政部门复核后,按规定将资金支付给申请者本人。

    职业技能鉴定补贴的具体标准由省级财政、人力资源社会保障部门确定。

    (七)特定就业政策补助。现行特定就业政策是指经国务院批准,各级人民政府对国有困难企业与下岗职工解除劳动关系给予的经济补偿金补助和为国有困难企业“4050”下岗职工缴纳社会保险费给予补助的政策。其中经济补偿金补助政策执行到2008年底,社会保险费补助政策的执行期限不超过2011年底。地方国有困难企业享受特定就业政策的具体办法由省级财政、人力资源社会保障部门确定。中央困难企业享受特定就业政策的具体办法另行制定。

    (八)扶持公共就业服务。县级以上财政可安排扶持公共就业服务资金,对下级公共就业服务机构用于加强其人力资源市场信息网络方面的支出(具体包括计算机及网络硬件、软件购置,以及开发应用支出)给予必要支持。扶持公共就业服务资金作为就业专项资金的组成部分,必须单独安排,单独核算,单独管理,不得与其他就业专项资金相互调剂使用。2008年各级财政用于扶持公共就业服务的支出,列入《2008年政府收支分类科目》中第2080701项“劳动力市场建设”科目。2009年开始,各级财政用于扶持公共就业服务的支出列入《2009年政府收支分类科目》中第2080701项“扶持公共就业服务”科目。以后年度政府收支分类科目如有修改,扶持公共就业服务的支出相应列入每年修改后的科目中。

    各地应逐步建立健全人力资源信息网络系统,实现各级公共就业服务机构的信息联网,为求职者、用人单位等提供方便快捷的信息服务。要以此加强对各级各类职业培训、职业中介、公共就业服务等机构、用人单位和享受政府就业扶持政策人员就业状况的监督管理,杜绝各种弄虚作假行为的发生。

    上述各项资金的支付管理,按照国家财政国库管理制度的有关规定执行。

6. Final Accounts Management. Human resources and social security departments at all places shall earnestly and smoothly carry out the clear-up and check-up of the employment special account, and submit the annual application situation and statement of employment special fund to finance departments at equal levels. The application statement of the fund shall have complete content, actual data and shall be delivered promptly. Human resources and social security departments and finance departments at all places shall timely submit the consolidated annual final accounts of the employment special fund, after examination and verification thereof, to human resources and social security departments and finance departments at higher levels. 

Where a balance is generated from the employment special fund at the end of a year, detailed and specific reasons shall be stated. Balance of the fund may be rounded over to the next year upon approval of the finance departments.

       六、决算管理。各地人力资源社会保障部门在年度终了后,要认真做好就业专项资金的清理和对账工作,并按规定向同级财政部门报送就业专项资金年度资金使用情况和说明,就业专项资金使用说明要做到内容完整、数据真实、报送及时。各地人力资源社会保障、财政部门要将审核汇总后的就业专项资金年度决算及时报送上级人力资源社会保障、财政部门。

    就业专项资金年度终了如有结余,需详细说明原因,经财政部门批准后,按规定结转下一年度继续使用。

7. Account Management. Finance departments at all places shall in time transfer, in accordance with the relevant provisions, the employment special fund planned in the financial budget into "the Special Financial Account for Social Security Fund" and conduct independent accounting in accordance with its specific applications.

       七、账户管理。各地财政部门要按规定将财政预算安排的就业专项资金及时转入“社会保障基金财政专户”,按具体用途进行分账核算。

8. Supervision and Management. A principle of special fund for particular purpose shall be adhered to in the application of the employment special fund. The fund shall be strictly used in accordance with the range, standards and procedures specified by the provisions and shall not be used for the payment of personnel expenses, public expenses, travel expenses, convention expenses and other expenditure to be duly planned in the department budget. The fund is strictly prohibited to be used for or to be used in a disguised form for expenses of house and building construction and purchases, or vehicle purchase or any other infrastructure expenditure. Finance departments at all levels shall practically fulfill their functions and duties in strengthening financial management and supervision, establishing and perfecting the evaluation mechanism of expenditure performance of employment special fund, making efforts to improve the standardization, safety and efficiency of application management over employment special fund. 

The finance departments and the human resources and social security departments at all places shall establish and improve their financial management regulations and systems, enhance internal financial management and audit supervision. The focus shall be on setting up and perfecting the machine accounts placement of job introduction subsidy, vocational training subsidy, social insurance subsidy and all other employment special funds to further strengthen fundamental work on fund application and management. Falsification acts and practice shall be prevented by establishing basic information and data systems of the persons or organizations being entitled to subsidy and assistance policies in effectively identifying the truthfulness thereof.    In the middle of each year, human resources and social security departments at all places shall, through adequate ways, make public to the society the previous-year management situation of the application of all employment special funds at local places (involving names of organizations entitled to subsidies, number of persons entitled to subsidies, concrete subsidy amount, etc,.). They shall also self-consciously receive the supervision and inspection of the supervision and audit departments. Organizations and individuals involved in falsely declaring, illegally obtaining, privately distributing and misappropriating any subsidy funds or any other illegal acts shall be handled seriously in accordance with relevant provisions. In the case of crude examination and verification or irregular operation, liability shall be imposed on the concerned departments and organizations pursuant to relevant provisions. Where a circumstance is the suspected cause of committing a crime, the case shall be transferred to a judicial department for further handling in accordance with the law.

Finance departments and the human resources and social security departments at all places shall closely coordinate and cooperate to be promptly aware of and inform each other of the relevant situations. They shall report the quantity of employment and the management and application of the employment special fund to finance departments and human resources and social security departments at higher levels on a regular basis. They shall also regularly conduct inspection on the management and application of employment special fund to jointly study on and settle the actual problems existing therein.

       八、监督管理。就业专项资金必须坚持专款专用的原则,严格按照规定的范围、标准和程序使用,不得用于人员经费、公用经费、差旅费、会议费等应由部门预算安排的支出,严禁用于或变相用于房屋建筑物购建、交通工具购置等各项基本建设支出。各级财政部门要切实履行职能,加强财政管理和监督,建立和完善就业专项资金支出绩效评估机制,努力提高就业专项资金使用管理的规范性、安全性和有效性。

    各地财政、人力资源社会保障部门要建立健全财务管理规章制度,强化内部财务管理和审计监督。要以建立和完善职业介绍补贴、职业培训补贴、社会保险补贴等各项就业专项资金发放台账为重点,进一步加强资金使用管理的基础工作。通过建立享受各项补贴补助政策人员、单位的基础信息和数据系统,有效甄别享受补贴政策人员、单位的真实性,防止出现造假行为。每年年中,各地人力资源社会保障部门要通过适当方式向社会公开本地上年度各项就业专项资金的使用管理情况(包括享受补助的单位名称、享受补助的人数、具体补助数额等),并自觉接受监察、审计部门的监督检查。对有虚报、套取、私分、挪用各种补贴资金等行为的单位和个人,要按有关规定严肃处理。对审核不严,违规操作的,要按有关规定追究相关部门和单位的责任。涉嫌犯罪的,要依法移交司法部门处理。

    各地财政、人力资源社会保障部门要密切配合、通力合作,及时掌握和通报有关情况,定期向上级财政、人力资源社会保障部门报告就业人数、就业专项资金管理使用等有关情况,定期对就业专项资金管理使用情况进行检查,共同研究解决就业专项资金管理使用中存在的实际问题。

9. The provisions in the Notice of the State Council on Further Strengthening the Work of Reemployment (Guo Fa [2005] No. 36) regarding the social insurance subsidy policies and subsidy policies to public welfare positions for the persons possessing the Reemployment Preferential Certificates shall continue to be implemented. The examination and approval thereof shall be closed at the end of 2008 and the maximum time limit thereof shall not extend beyond three years. Relevant provisions of this Notice shall be applicable to the matters specified thereof involving management of social insurance subsidy and subsidy to public welfare positions.

       九、《国务院关于进一步加强就业再就业工作的通知》(国发[2005]36号)规定的对持《再就业优惠证》人员的社会保险补贴、公益性岗位补贴政策继续执行,审批截止到2008年底,期限最长不超过3年。其所涉及的社会保险补贴、公益性岗位补贴资金管理事宜,按本通知有关规定执行。

10. Finance departments (bureaus), human resources and social security departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan shall, in accordance with the provisions of this Notice and considering actual situations at their own places, formulate and submit specific implementing measures to the Ministry of Finance, the Ministry of Human Resources and Social Security for record.

       十、各省、自治区、直辖市以及计划单列市财政、人力资源社会保障厅(局)可根据本通知规定,结合本地实际制定具体实施办法,并报财政部、人力资源社会保障部备案。

11. This Notice shall be implemented from the promulgation date. The Notice of the Ministry of Financeand the Ministry of Labor Security on Relevant issues concerning Further Strengthening Reemployment Fund Management (Cai She [2006] No. 1) shall be simultaneously repealed. 

The Ministry of Finance    

The Ministry of Human Resources and Social Security 

November 19, 2008

       十一、本通知自发布之日起执行。《财政部劳动保障部关于进一步加强就业再就业资金管理有关问题的通知》（财社[2006]1号）同时废止。

    财政部

   人力资源社会保障部

    二○○八年十一月十九日