Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance, State Administration of Taxation on Issues Relevant to Adopting Active Measures to Lessen the Burden of Enterprises and Stabilize Employment Situation

人力资源和社会保障部、财政部、国家税务总局关于采取积极措施减轻企业负担稳定就业局势有关问题的通知

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

Document Number: Ren She Bu Fa [2008] No. 117

Promulgating Date: 12/20/2008

Effective Date: 12/20/2008

颁布机关: 人力资源和社会保障部; 财政部; 国家税务总局

文      号: 人社部发[2008]117号

颁布时间: 12/20/2008

实施时间: 12/20/2008

To the departments (bureaus) of human resources, the departments (bureaus) of labor security, the departments (bureaus) of finance, national taxation administrations and local taxation administrations of all provinces, autonomous regions, municipalities directly under the Central Government and the cities with independent budgetary status, to the Personnel Administration, the Labor Security Administration and the Administration of Finance of Xinjiang Production and Construction Corps: 

The Current international financial crisis has increasing influence on the enterprises in China, leading to some enterprises encountering difficulties in their production and operation, evidently increased employment pressure and increasingly severe employment situation. In order to uphold the spirits of the Central Economic Work Conference help enterprises which are comparatively suffering greater influence of the financial crisis, encourage enterprises with difficulties to minimize staff reduction, stabilize employment posts and employment situation, active measures must be adopted to practically reduce the burden of enterprises so as to ensure employment, growth and stability. This Notice is hereby promulgated as follows upon consent of the State Council:

    各省、自治区、直辖市和计划单列市人事、劳动保障、财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团人事局、劳动保障局、财务局:

    当前,国际金融危机对我国企业的影响加深,部分企业生产经营遇到困难,就业压力明显增大,就业形势日趋严峻。为贯彻中央经济工作会议精神,帮助受金融危机影响较大的困难企业渡过难关,鼓励困难企业尽量不裁员或少裁员,稳定用工岗位,稳定就业局势,必须采取积极措施,切实减轻企业负担,保就业、保增长、保稳定。经国务院同意,现就有关问题通知如下:

1. Enterprises with difficulties are allowed to postpone the payment of social insurance premium within certain time limits on condition of ensuring the on time full payment of social insurance treatment as well as non-deficiency of social insurance funds. A region under overall insurance planning may permit enterprises with difficulties which are temporarily unable to pay social insurance premium, to postpone the payment of insurance premium within certain time limits. The execution period for payment delay is within year 2009 and the maximum period shall be at most 6 months. In an approved period for delay in payment, an enterprise shall continue to declare the social insurance premium payable on monthly basis; the number of years for which the payment was made by enterprise and employees combined are calculated. For postponed social insurance premium, the overdue fine is not required. An enterprise which approved to postpone the payment of social insurance premium shall conclude agreements of delay in payment and supplementary payment of social insurance premium with a social insurance premium collection agency and the latter may require the enterprise to provide security and mortgage. Enterprises with difficulties relevant conditions may file an application for postponing the payment of social insurance premium; the application shall be submitted to the people's government at equal level by the labor security department (human resources and social security department) at the place under overall insurance planning in conjunction with relevant departments such as financial department; upon consent of the people's government at equal level, the application shall be submitted to the provincial people's government for approval.

       一、允许困难企业在一定期限内缓缴社会保险费。统筹地区在确保社会保险待遇按时足额支付、社会保险基金不出现缺口的前提下,可以对暂时无力缴纳社会保险费的困难企业,允许在一定期限内缓缴保险费。缓缴执行期为2009年内,缓缴期限最长不超过6个月。经核准缓缴期间,企业应继续按月申报应缴的社会保险费,企业和职工缴费年限连续计算。缓缴的社会保险费不计收滞纳金。经核准缓缴社会保险费的企业,应与社会保险费征收机构签订缓缴及补缴社会保险费的协议,社会保险费征收机构可以要求企业提供担保、抵押。符合条件的困难企业可以提出缓缴社会保险费的申请,经统筹地区劳动保障部门(人力资源社会保障部门,下同)会同财政等有关部门报同级人民政府同意后,报省级人民政府批准。

2. Reducing the rates of the four social insurance premiums phase by phase. Under the precondition of ensuring the level of the social insurance treatment for insurance participants, the steady operation of social insurance system and non-deficiency of insurance funds, a people's government of a place under overall insurance planning may adequately lower the rates of the basic medical insurance, the unemployment insurance, the occupational injury insurance and the maternity insurance for urban employees and the maximum time limit shall be no more than 12 months. No place shall reduce the rate of endowment insurance without authorization. For a place practicing overall insurance planning at regional (city) or county level, the implementing plan shall be submitted to a people's government at the same level by the labor security department at the place under overall insurance planning in conjunction with financial department; upon consent of the people's government at the same level, the plan to be implemented shall be submitted to the provincial people's government for approval. A plan involving unified adjustment to the rates within a whole province (autonomous region, municipality directly under the Central Government) shall be submitted to the provincial people's government for approval by the provincial labor security department in conjunction with the financial department. Implementing plans of all places on reducing the rates shall be submitted to the Ministry of Human Resources and Social Security and the Ministry of Finance for record-filing by provincial labor security departments in conjunction with financial departments.

       二、阶段性降低四项社会保险费率。统筹地区人民政府在确保参保人员社会保险待遇水平不降低、保证社会保险制度平稳运行、基金不出现缺口的前提下,可在2009年之内适当降低城镇职工基本医疗保险、失业保险、工伤保险、生育保险的费率,期限最长不超过12个月。各地不得擅自降低养老保险费率。实行地(市)或县级统筹的,实施方案由统筹地区劳动保障部门会同财政部门报同级人民政府同意后,报省级人民政府批准;涉及全省(自治区、直辖市)统一调整费率的方案,由省级劳动保障部门会同财政部门报省级人民政府批准。各地降低费率的实施方案,由省级劳动保障部门会同财政部门及时报人力资源和社会保障部、财政部备案。

3. Making use of unemployment insurance fund to help enterprises with difficulties to stabilize their employment posts. Places under overall insurance planning and with comparatively sufficient balance of unemployment insurance premiums may, under the precondition of ensuring the timely full payment of unemployment insurance treatment in the current and the future periods as well as by way of developing pilot programs for expanding the application and scope of unemployment insurance fund, make use of unemployment insurance fund to pay enterprises with difficulties that adopt ways such as on-post training, shift work and remuneration negotiation to stabilize the staff team as well as guarantee the minimization of staff reduction social insurance subsidy and post subsidy. The execution period for such subsidy is year 2009 and the maximum subsidy period shall be no more than 6 months. Standard for social insurance subsidy is implemented by reference to local standard of employment fund subsidizing the social insurance for persons with employment difficulties while standard for post subsidy is determined by reference to local standard of unemployment insurance premium. An enterprise can only be entitled to one of the above-mentioned subsidies. Enterprises that have enjoyed the delay in payment of social insurance premium shall not be entitled to social insurance subsidy at the same time. To obtain the above-mentioned subsidies, an enterprise shall file an application to the labor security department at the place under overall insurance planning on monthly basis; the application shall be accompanied with plans and measures to stabilize the staff team as well as relevant supporting documents; these documents shall be subject to the examination and approval of the labor security department in conjunction with economy and trade (national assets) department, financial department and other departments. Each month fund for post subsidies is transferred into enterprise account while fund for social insurance subsidies is transferred into the account of social insurance administrative agency.  

The labor security department at a place under overall insurance planning shall formulate well-conceived plan on the application of unemployment insurance fund in conjunction with the financial department; the plan shall be submitted to the local people's government for approval as well as to the provincial labor security department and the financial department for record-filing. The examination, approval, allocation, supervision and management of the fund shall be rigorously enforced. The application situations about subsidizing enterprises with the fund shall be publicized to the society; supervision and inspection thereof shall be strengthened to ensure that the fund is applied in accordance with provisions and free from problems. Specific implementing measures shall be formulated by the people's government at a place under overall insurance planning and then submitted to the provincial people's government for record-filing.

       三、使用失业保险基金帮助困难企业稳定就业岗位。失业保险基金结余较多的统筹地区在确保当前和今后一个时期按时足额支付失业保险待遇的前提下,可通过开展扩大失业保险基金使用范围试点,对采取在岗培训、轮班工作、协商薪酬等办法稳定员工队伍,并保证不裁员或少裁员的困难企业,使用失业保险基金支付社会保险补贴和岗位补贴。补贴执行期为2009年之内,补贴期限最长不超过6个月。社会保险补贴标准参照当地就业资金对就业困难人员的社会保险补贴标准执行,岗位补贴标准参照当地失业保险金标准确定。上述两项补贴,同一企业只能享受一项。已享受缓缴社会保险费的企业不能同时享受社会保险补贴。上述两项补贴由企业按月向统筹地区劳动保障部门提出申请,并附稳定员工队伍计划措施和相关凭证,由劳动保障部门会同经贸(国资)、财政等部门审核批准。岗位补贴资金按月划入企业账户,社会保险补贴资金按月划入社会保险经办机构账户。

    统筹地区劳动保障部门要会同财政部门制定周密的失业保险基金使用计划,报当地人民政府批准,并报省级劳动保障部门和财政部门备案。严格基金使用的审批、拨付和监督管理。要将向企业补贴的基金使用情况向社会公布,加强监督和检查,确保基金按规定使用,不出问题。具体实施办法由统筹地区人民政府制定,并报省级人民政府备案。

4. Encouraging enterprises with difficulties to stabilize their staff teams through various ways such as developing on-duty training. The funds necessary for developing an on-duty training shall be withdrawn from the enterprise funds for employee education in accordance with provisions; under the precondition of strictly enforcing standards and procedures, the insufficient part may be appropriately supported by the special employment fund. The specific measures are formulated by provincial labor security departments and financial departments.

       四、鼓励困难企业通过开展职工在岗培训等方式稳定职工队伍。开展在岗培训所需资金按规定从企业职工教育经费中列支,不足部分可严格标准和程序的前提下,由就业专项资金予以适当支持。具体办法由省级劳动保障部门、财政部门制定。

5. Properly settling the issues of enterprises with difficulties in paying economic compensation. Employees and enterprises shall be encouraged and guided to conduct fair negotiation in accordance with the law as well as adopt various measures to come over difficulties together. Where an enterprise with difficulties still has to conduct economic staff reduction in spite of all efforts, the enterprise may conclude agreements on economic compensation by way of payment in installment or another way with its employees upon consent of its trade union or employees through fair negotiation.

       五、妥善解决困难企业支付经济补偿问题。鼓励和引导职工和企业依法平等协商,采取多种措施共渡难关。对于困难企业经过多方努力仍不得不实行经济性裁员的,可在企业与工会或职工依法平等协商一致后,签订分期支付或以其他方式支付经济补偿的协议。

6. Strictly defining the scope of enterprises with difficulties. For the purpose of this Notice, "an enterprise with difficulties" must concurrently satisfy the conditions in the following aspects: enterprises that are facing temporary production and operation difficulties due to influence of current financial crisis and will hopefully recover; enterprises that have formulated measures to stabilize the employment as well as have not conducted reduction or minimize the staff; enterprises of which the production and operation activities satisfy the industrial and environmental protection policies of the State and the places of their locations (excluding the trades and the enterprises subject to restrictions of the State); enterprises that have participated in social insurances and performed payment obligations in accordance with provisions; other conditions as specified by provincial people's governments. Under the precondition of emphasizing on key points, controlling the total number, strictly commanding and dynamic supervision and by fully considering the payment capability of fund, provincial people's governments shall determine the specific recognition conditions, the scope, the number and the proportion of enterprises with difficulties. Labor security departments at all places under overall insurance planning, in conjunction with departments such as financial, economy and trade, national assets and taxation shall be responsible for specific determination work. 

Relevant departments of all provinces, autonomous regions, municipalities directly under the Central Government including human resources and social security departments as well as financial departments shall, under the unified leadership of provincial people's governments, practically integrate their thoughts and acts with the decision and deployment of the Central Government, by decreasing the burden of enterprises to stabilize employment situation as an important mission of the current time; they shall consider the actual situations of their local places, both focusing on current circumstances and taking the future into account; they shall formulate specific implementing measures on the basis of serious calculation and sufficient demonstration. All places under overall insurance planning shall seek the truth from facts, suit measures to local conditions; practically implement the spirits hereof so as to ensure the effect of policy implementation. All places shall promptly report their situations of implementing this Notice as well as the problems encountered in their work to the Ministry of Human Resources and Social Security as well as the Ministry of Finance.

       六、严格界定困难企业范围。本通知所指“困难企业”须同时符合以下几个方面条件:受当前金融危机影响面临暂时性生产经营困难且恢复有望的,已制定稳定就业岗位措施且没有裁员或少裁员的,生产经营活动符合国家及所在区域产业和环保政策的(国家限制的行业和企业除外),已依法参加社会保险并按规定履行缴费义务的,其他由省级人民政府规定的条件。具体认定条件和范围、数量、比例由省级人民政府充分考虑基金支付能力,在突出重点、总量控制、严格把握、动态监管的前提下确定。具体认定工作由统筹地区劳动保障部门会同财政、经贸、国资、税务等部门负责。

    各省、自治区、直辖市人力资源社会保障、财政等有关部门要在省级人民政府的统一领导下,切实把思想和行动统一到中央的决策部署上来,把减轻企业负担稳定就业局势作为当前重要工作任务,结合本地实际,既要着眼当前,又要考虑长远,在认真测算、充分论证的基础上,制定具体实施办法。各统筹地区要实事求是,因地制宜,切实贯彻落实好本《通知》精神,确保政策实施效果。各地贯彻落实本《通知》的情况以及工作中遇到的问题,请及时向人力资源和社会保障部、财政部报告。