四川省關(guān)于階段性降低社會(huì)保險(xiǎn)費(fèi)率的通知
2016年四川省階段性降低社會(huì)保險(xiǎn)費(fèi)率有關(guān)問題通知
根據(jù)《人力資源社會(huì)保障部、財(cái)政部關(guān)于階段性降低社會(huì)保險(xiǎn)費(fèi)率的通知》(人社部發(fā)〔2016〕36號(hào))，現(xiàn)就階段性降低我省社會(huì)保險(xiǎn)費(fèi)率有關(guān)問題通知如下，請(qǐng)遵照?qǐng)?zhí)行。
一、經(jīng)省政府同意，從2016年5月1日起至2018年4月30日止，我省企業(yè)職工基本養(yǎng)老保險(xiǎn)單位繳費(fèi)比例從20%降低為19%。請(qǐng)各地盡快調(diào)整征收系統(tǒng)，確保從2016年5月1日起按調(diào)整后的費(fèi)率收繳用人單位繳費(fèi)。
降低失業(yè)保險(xiǎn)費(fèi)率有關(guān)事宜另行通知。
二、各統(tǒng)籌地區(qū)工傷保險(xiǎn)基金累計(jì)結(jié)存(含儲(chǔ)備金，下同)超過12個(gè)月左右平均支付水平的，其行業(yè)基準(zhǔn)費(fèi)率的具體標(biāo)準(zhǔn)不得高于《人力資源社會(huì)保障部、財(cái)政部關(guān)于調(diào)整工傷保險(xiǎn)費(fèi)率政策的通知》(人社部發(fā)〔2015〕71號(hào))規(guī)定的全國(guó)工傷保險(xiǎn)行業(yè)基準(zhǔn)費(fèi)率;累計(jì)結(jié)存超過18個(gè)月左右平均支付水平的，要通過適時(shí)調(diào)整行業(yè)基準(zhǔn)費(fèi)率具體標(biāo)準(zhǔn)或下調(diào)費(fèi)率等措施壓減過多結(jié)存，切實(shí)減輕用人單位繳費(fèi)負(fù)擔(dān)。
繼續(xù)執(zhí)行《人力資源社會(huì)保障部、財(cái)政部關(guān)于適當(dāng)降低生育保險(xiǎn)費(fèi)率的通知》(人社部發(fā)〔2015〕70號(hào))規(guī)定，生育保險(xiǎn)基金累計(jì)結(jié)余大于9個(gè)月支付額度的統(tǒng)籌地區(qū)，繳費(fèi)費(fèi)率原則上調(diào)整到0.5%以內(nèi)。
三、階段性降低社會(huì)保險(xiǎn)費(fèi)率是應(yīng)對(duì)當(dāng)前經(jīng)濟(jì)下行壓力，全力“穩(wěn)增長(zhǎng)”，切實(shí)推進(jìn)“供給側(cè)”改革的重大舉措，各地一定要高度重視，站在講政治、顧大局的`高度，確保把國(guó)家和省的決策部署及時(shí)貫徹到位。同時(shí)，要加大擴(kuò)面征繳力度，嚴(yán)格稽核用人單位參保人數(shù)和繳費(fèi)基數(shù)，在降低費(fèi)率的同時(shí)，做到應(yīng)保盡保，應(yīng)收盡收，確保參保人員社保待遇水平不受影響，努力實(shí)現(xiàn)社會(huì)保險(xiǎn)制度的長(zhǎng)遠(yuǎn)可持續(xù)發(fā)展。
【相關(guān)鏈接】
《關(guān)于階段性降低社會(huì)保險(xiǎn)費(fèi)率的通知》
背景材料
(2016年4月15日)
人力資源和社會(huì)保障部
社會(huì)保險(xiǎn)法規(guī)定國(guó)家建立基本養(yǎng)老保險(xiǎn)、基本醫(yī)療保險(xiǎn)、失業(yè)保險(xiǎn)、工傷保險(xiǎn)和生育保險(xiǎn)等社會(huì)保險(xiǎn)制度，用人單位和個(gè)人依法繳納社會(huì)保險(xiǎn)費(fèi)，其中前三項(xiàng)保險(xiǎn)由單位和職工共同繳費(fèi)，后兩項(xiàng)保險(xiǎn)僅由單位繳費(fèi)。2014年底五項(xiàng)保險(xiǎn)費(fèi)率合計(jì)41%，其中單位費(fèi)率30%、個(gè)人費(fèi)率11%。
社會(huì)保障制度是重要的經(jīng)濟(jì)社會(huì)制度，社會(huì)保險(xiǎn)費(fèi)率直接涉及社會(huì)保障籌資規(guī)模。黨中央、國(guó)務(wù)院高度重視完善社會(huì)保險(xiǎn)費(fèi)率政策問題。黨的十八屆三中、五中全會(huì)提出,要適時(shí)適當(dāng)降低社會(huì)保險(xiǎn)費(fèi)率。2015 年，國(guó)務(wù)院先后決定適當(dāng)降低失業(yè)、工傷和生育三項(xiàng)社會(huì)保險(xiǎn)的費(fèi)率，五項(xiàng)社會(huì)保險(xiǎn)總費(fèi)率由41%降至39.25%(單位28.75%，個(gè)人10.5%)，其中，失業(yè)保險(xiǎn)費(fèi)率由3%降至2%，工傷和生育保險(xiǎn)費(fèi)率分別降至0.75%和0.5%，三項(xiàng)保險(xiǎn)合計(jì)每年可降低企業(yè)成本550億元。
為進(jìn)一步貫徹落實(shí)黨的十八屆三中、五中全會(huì)精神，推進(jìn)供給側(cè)結(jié)構(gòu)性改革，降低企業(yè)成本，激發(fā)企業(yè)活力，推動(dòng)經(jīng)濟(jì)持續(xù)健康發(fā)展， 4月13日國(guó)務(wù)院第129次常務(wù)會(huì)研究原則通過了《關(guān)于階段性降低社會(huì)保險(xiǎn)費(fèi)率的通知》(以下簡(jiǎn)稱《通知》)。主要有幾個(gè)方面的內(nèi)容:
一是階段性降低企業(yè)職工基本養(yǎng)老保險(xiǎn)單位繳費(fèi)比例，企業(yè)職工基本養(yǎng)老保險(xiǎn)單位繳費(fèi)比例超過20%的省(區(qū)、市)，將單位繳費(fèi)比例降至20%;單位繳費(fèi)比例為20%且2015年底企業(yè)職工養(yǎng)老保險(xiǎn)基金累計(jì)結(jié)余可支付月數(shù)高于9個(gè)月的省(區(qū)、市)，可以階段性將單位繳費(fèi)比例降低至19%。
二是進(jìn)一步階段性降低失業(yè)保險(xiǎn)費(fèi)率，失業(yè)保險(xiǎn)總費(fèi)率在2015年已降低1個(gè)百分點(diǎn)基礎(chǔ)上可以階段性降至1%-1.5%，其中個(gè)人費(fèi)率不超過0.5%。
從2016年5月1日起，降低費(fèi)率的期限暫按兩年執(zhí)行。具體方案由各省(區(qū)、市)確定。
《通知》提出，各地要繼續(xù)貫徹落實(shí)國(guó)務(wù)院2015年關(guān)于降低工傷保險(xiǎn)平均費(fèi)率0.25個(gè)百分點(diǎn)和生育保險(xiǎn)費(fèi)率0.5個(gè)百分點(diǎn)的決定和政策規(guī)定，確保政策實(shí)施到位。
《通知》要求確保參保人員各項(xiàng)社會(huì)保險(xiǎn)待遇標(biāo)準(zhǔn)不降低和待遇按時(shí)足額支付。要健全基本養(yǎng)老保險(xiǎn)激勵(lì)約束機(jī)制，確保基金應(yīng)收盡收，實(shí)現(xiàn)可持續(xù)發(fā)展和長(zhǎng)期精算平衡。
《通知》規(guī)定，企業(yè)職工基本養(yǎng)老保險(xiǎn)基金累計(jì)結(jié)余可支付月數(shù)高于9個(gè)月的省份才可以降低費(fèi)率，主要是考慮目前我國(guó)不同地區(qū)基金支付能力差距很大。2015年，基金累計(jì)結(jié)余3.4萬億元，相當(dāng)于 17.7個(gè)月的支付額，總體看有一定的降費(fèi)空間，但目前尚未實(shí)施基礎(chǔ)養(yǎng)老金全國(guó)統(tǒng)籌，統(tǒng)籌層次仍為省級(jí)統(tǒng)籌，基金結(jié)余分布很不均衡，東部省份結(jié)余較多，而中西部部分省份已經(jīng)出現(xiàn)當(dāng)期收支赤字，中長(zhǎng)期支付壓力較大，暫時(shí)還不具備全國(guó)統(tǒng)一普降費(fèi)率的條件。據(jù)測(cè)算，多數(shù)降低費(fèi)率省份在降低費(fèi)率1個(gè)百分點(diǎn)后仍將保持基金當(dāng)期收大于支，少數(shù)當(dāng)期收不抵支的省份也完全可以使用累計(jì)結(jié)余保證待遇支付。
社會(huì)保險(xiǎn)費(fèi)率調(diào)整工作政策性強(qiáng)，社會(huì)關(guān)注度高。各地要準(zhǔn)確把握政策要求，抓緊貫徹落實(shí)。同時(shí)，加強(qiáng)基金監(jiān)測(cè)分析，防范基金運(yùn)行風(fēng)險(xiǎn)。
Background document
Progressively lowering social insurance contribution rates
Ministry of Human Resources and Social Security
(April 15, 2016,)
Social Insurance Law of China establishes five social insurance schemes in the country-old-age insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance, among which the first three schemes require joint contributions by employers and employees, and the latter two schemes require only contributions by employers. Up to March 2015, the aggregated contribution rate of the five social insurances totaled 41%, of which 30% were from the employer and 11% from the employee.
As social security system is a major social economic system, policy about social insurance contribution rate is also an important economic policy. Central Committee of the Communist Party of China and the State Council attach great importance to the policy on refining social insurance contribution rates. At the Third and Fifth Plenary Sessions of the 18th Central Committee of CPC, it was proposed to properly lower the social insurance contribution rates. In 2015, the State Council successively decided to lower the contribution rates of. unemployment insurance, work injury insurance and maternity insurance. The total contribution rate of five insurance schemes decreased from 41% to 39.25% ( 28.75% from employer and 10.5% from employee), among which the unemployment insurance contribution rate decreased from 3% to 2%, the work injury and maternity insurance contribution rates reduced respectively to 0.75% and 0.5%. The changes in the rates of the three insurances can save enterprises 55 billion Yuan of social insurance contributions every year.
To further implement the decisions of the Third and Fifth Plenary Sessions of the 18th Central Committee of CPC, promote the supply-side structural reform, save costs for enterprises, boost enterprises’ vitality and promote the continuous and sound economic development, the 129th Standing Committee of the State Council convened on April 13 adopted in principle the “Notice on Progressively Lowering Social Insurance Contribution Rates” (referred to hereinafter as Notice). The main content is as follows.
First, progressively lowering contribution rate from employers to the basic old-age insurance. In those provinces/ cities/municipalities, where the employer’s contribution rate surpasses 20%, it shall be lowered to 20%. In those provinces/ cities/municipalities, where the employer’s rate is 20%, and the insurance fund balance is able to pay benefits of over 9 months by the end of 2015, the rate shall be lowered to 19%.
Second, further progressively lowering unemployment insurance contribution rate. The total unemployment insurance contribution rate, which had been cut by 1 percent point in 2015, can be progressively lowered to 1%-1.5%, among which the rate from employee is no more than 0.5%.
From May 1, 2016, the time frame for lowering contribution rate is set for two years. The concrete plans shall be made by different provinces/cities or municipalities.
The Notice provides that the local governments should continue to implement with genuine efforts the decision and policy made by the State Council in 2015 to lower average contribution rate of work injury insurance by 0.25 percent point and maternity insurance by 0.5 percent point.
The Notice also made additional requirements on lowering contribution rates, i.e. maintaining the benefit level of all social insurance schemes and ensuring payment of benefits on time and in full. We will improve the incentive and regulatory mechanisms of basic old-age insurance scheme to ensure the collection of all contribution arrears so as to realize sustainable development and long-term actuary balance.
Taking into account the payment capacity gap of local funds, the Notice provides that only those provinces whose accumulative balance of basic old-age insurance fund could cover benefits due of more than 9 months may lower contribution rate. In 2015, the accumulative balance stood at 3.4 trillion Yuan, equaling the benefit payment of 17.7 months. Generally Speaking, there is room for rate reduction. Yet, at present, coordination of basic old-age insurance is still on the provincial level instead of national level. The distribution of fund balance is quite uneven. While the eastern provinces enjoys sufficient surplus, some of the central and western provinces are seeing deficits coupled with the challenge of slower revenue growth and aging population. These provinces face substantial pressure on mid-long term payment, and thus we do not have mature condition for nationwide reduction of contribution rates. According to estimation, most of the provinces could keep the fund in surplus even after lowering the rate by 1%, and others could use accumulative balance to ensure the payment of benefits.
Social insurance rate adjustment is a work with strong policy significance and a high degree of social awareness. All local governments need to have accurate understanding of the policy requirements and make timely efforts for their implementation. Meanwhile, we will strengthen fund monitoring and analysis to prevent fund operational risks.
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