The Regulations on Unemployment Insurance in Zhejiang Province was adopted at the fifth meeting of the Standing Committee of the Tenth People's Congress of Zhejiang Province on September 4, 2003. It is hereby promulgated and shall come into force as of June 65438+ 10/day, 2004.
Regulations of Zhejiang Province on Unemployment Insurance
Chapter I General Provisions
Article 1 In order to ensure the basic livelihood of the unemployed during unemployment and promote their re-employment, these Regulations are formulated in accordance with the provisions of the Labor Law of People's Republic of China (PRC), the Regulations on Unemployment Insurance, the Provisional Regulations on the Collection and Payment of Social Insurance Fees and other laws and regulations, combined with the actual situation of this province.
Article 2 Enterprises, institutions, social organizations, private non-enterprise units, urban individual industrial and commercial households with employees and employees who have formed labor relations with them within the administrative area of this province shall participate in unemployment insurance in accordance with the provisions of these Regulations.
State organs and contract workers who form labor relations with them shall participate in unemployment insurance in accordance with the provisions of these regulations.
Article 3 The local people's governments at or above the county level shall strengthen their leadership over unemployment insurance, guarantee the raising of unemployment insurance funds and the payment of unemployment insurance benefits, and incorporate unemployment insurance into the national economic and social development plan of the region.
Article 4 The administrative department of labor and social security of the people's governments at or above the county level (hereinafter referred to as the administrative department of labor and social security) shall be in charge of the unemployment insurance within their respective administrative areas. The unemployment insurance agency established by the administrative department of labor security in accordance with the provisions of the state (hereinafter referred to as the agency) specifically undertakes unemployment insurance work.
Other relevant government departments and trade unions and other organizations shall, according to their respective responsibilities, do a good job in unemployment insurance.
Article 5 Unemployment insurance premiums shall be collected by local tax authorities according to law.
Chapter II Unemployment Insurance Fund
Article 6 The unemployment insurance fund consists of the following items:
(1) Unemployment insurance premiums paid by enterprises, state organs, institutions, social organizations, private non-enterprise units, urban individual industrial and commercial households with employees (hereinafter referred to as employers) and employees and employees (hereinafter referred to as employees);
(two) the unemployment insurance fund interest and other value-added income;
(3) financial subsidies;
(4) Failing to pay unemployment insurance premiums;
(5) social donations;
(six) other funds incorporated into the unemployment insurance fund according to law.
Seventh unemployment insurance funds shall be borne by the city level and county (city) respectively.
The municipal people's government with districts may decide to implement the overall planning of the whole city.
Eighth the establishment of provincial unemployment insurance swap system. The provincial unemployment insurance adjustment fund is based on the unemployment insurance premium that should be levied according to law in the overall planning area, raised in accordance with the prescribed proportion, and remitted by the state treasury at all levels to the financial special account of the provincial unemployment insurance adjustment fund.
When the unemployment insurance fund in the overall planning area is insufficient, the balance of payments shall be adjusted by the provincial unemployment insurance adjustment fund and the regional finance in accordance with the prescribed proportion.
The specific measures for raising, managing and using the provincial unemployment insurance transfers shall be formulated by the provincial people's government.
Article 9 The unemployment insurance fund shall be used for the following expenses:
(1) unemployment insurance benefits;
(2) Medicaid during the period of receiving unemployment insurance benefits;
(3) Funeral grants for the unemployed who died during the period of receiving unemployment insurance benefits and pensions for their spouses and immediate family members;
(four) vocational training, employment introduction and other subsidies to promote re employment;
(five) other expenses that can be spent as stipulated by the state.
The funds used in item (4) of the preceding paragraph to promote reemployment subsidies shall not exceed 20% of the total amount of unemployment insurance funds raised in that year, and the specific measures for their use shall be formulated by the provincial people's government.
Tenth unemployment insurance funds must be deposited in the financial accounts of social security funds opened by the financial department, and two lines of revenue and expenditure management shall be implemented, which shall be supervised by the financial department according to law.
Unemployment insurance funds deposited in banks and purchased bonds in accordance with state regulations shall bear interest at a rate not lower than the deposit rate and debt interest of urban and rural residents in the same period, and the interest shall be incorporated into the unemployment insurance fund.
The unemployment insurance fund is earmarked for special purposes, and no unit or individual may use it for other purposes, nor may it be used to balance fiscal revenue and expenditure.
Eleventh unemployment insurance funds shall be exempted from taxes and fees.
Chapter III Collection and Payment of Unemployment Insurance Premium
Article 12 The employing unit shall, in accordance with the provisions of the Interim Regulations on the Collection and Payment of Social Insurance Fees, register unemployment insurance at the agency.
At the same time of tax registration, the employer shall go through the registration formalities for unemployment insurance payment with the local tax authorities.
If the registered items of the unemployment insurance of the employing unit change or the employing unit terminates according to law, it shall go through the formalities of change or cancellation of registration at the handling institution in accordance with the regulations.
The agency shall promptly notify the local tax authorities of the registration, change and cancellation.
Thirteenth enterprises, institutions, social organizations, private non-enterprise units, urban individual industrial and commercial households, according to the total wages of all employees to pay unemployment insurance; State organs pay unemployment insurance premiums at 2% of the total wages of employees under the labor contract system.
Individual workers pay unemployment insurance premium according to 1% of their salary, among which farmers' contract workers do not pay unemployment insurance premium.
With the approval of the State Council, the provincial people's government can adjust the unemployment insurance rate appropriately according to the income and expenditure of the unemployment insurance fund in this province and the water equality factor of the basic living expenses of the society.
Article 14 The employing unit must report the amount of unemployment insurance premium payable to the agency and the local tax authorities on a monthly basis, and pay the unemployment insurance premium to the local tax authorities within the prescribed time limit after the agency and the local tax authorities have approved it.
The unemployment insurance premium paid by individual employees shall be withheld and remitted by the employer from the employees' wages.
Fifteenth unemployment insurance premiums paid by the employer shall be included in the management expenses.
Unemployment insurance premiums paid by individual employees are not included in the taxable income of individual income tax.
Article 16 If the employer forges, alters, intentionally destroys account books and materials, or does not keep account books, which makes it impossible to determine the unemployment insurance premium that should be paid, the local tax authorities shall determine it according to 1 10% of the amount paid by the unit last month. If there is no payment amount last month, the payable amount shall be determined according to the relevant industries and the number of employees in this unit.
Seventeenth unemployment insurance premiums shall be paid in full in cash, and shall not be reduced or exempted, and shall not be paid in kind or in other forms.
Article 18 Where an employer is divided or merged, the separated or merged employer shall continue to pay unemployment insurance premiums.
Article 19 Where an employing unit goes bankrupt, is dissolved or is revoked according to law, the liquidation organization or the competent authority shall notify the dispatched offices and local tax authorities where the employing unit is located. The unemployment insurance premium, interest and overdue fine owed by the employer shall be paid in the first order.
Article 20 The employing unit shall announce the payment of unemployment insurance premiums by itself and individual employees to the employees every year, and issue payment vouchers to the employees themselves, and accept their inquiries and supervision.
If the employee terminates or terminates the labor relationship with the employer, the employer shall issue the employee's own payment certificate to the employee at the same time.
Workers have the right to go to the agency to inquire about the payment of unemployment insurance premiums by employers and themselves, and the agency shall provide them in time.