Insurance料の計算 | 人力資源・社会保障部 Official Information

Title: Social Insurance in China: A Comprehensive Guide

1. Overview

Social insurance in China is a fundamental component of the national social security system, designed to provide citizens with essential economic protection and support during specific life events. It is a mandatory, state-administered program that plays a critical role in promoting social equity, ensuring basic living standards, and maintaining social stability. The system is primarily funded by contributions from employers, employees, and government subsidies, operating under the principle of "broad coverage, basic protection, multi-level, and sustainability." Proper management and participation in social insurance are not only a legal obligation for employers and eligible individuals but also a crucial safeguard for personal and family welfare.

2. Applicable Objects & Scenarios

Social insurance in China is mandatory for the following groups:

Urban Employees: All employees in enterprises, public institutions, social organizations, private non-enterprise units, and individual economic organizations with an employment relationship must participate. This includes both Chinese nationals and foreign nationals employed in China, where legally required.
Flexible Employees and Urban Non-employed Residents: Individuals with flexible employment and urban residents without formal employment can participate in basic pension and medical insurance on a voluntary basis.
Scenarios for Benefits: The insurance provides coverage for specific risks, including retirement (pension), illness/injury (medical insurance), work-related injuries, unemployment, and childbirth (maternity insurance).

3. Core Conclusions

Mandatory Participation: For eligible employers and employees, participation is a legal requirement, not an option.
Five Core Insurances: The system typically encompasses five types: Basic Pension Insurance, Basic Medical Insurance, Work-Related Injury Insurance, Unemployment Insurance, and Maternity Insurance.
Shared Contribution: Costs are shared between employers (who bear a larger proportion) and employees, with specific contribution bases and rates set by local governments.
Portable Benefits: Efforts are ongoing to improve the portability of insurance relationships and benefits across different regions within China.
Long-Term Security: Benefits like pensions and medical insurance are designed for long-term protection, with eligibility often tied to reaching a minimum contribution period.

4. Procedures & Steps

Step 1: Preparation

For Employers (Entity Registration): Obtain the business license, organization code certificate, and bank account information. Designate a dedicated social insurance administrator.
For Individuals (New Employee Registration): Prepare identification documents (ID card or passport), recent passport-sized photos, and relevant employment contract.
Determine Local Rates: Check with the local Municipal Social Insurance Fund Management Center for the current year's contribution base and rates for each insurance type, as they vary by city.

Step 2: Application & Submission

Employers must complete the "Social Insurance Registration Application Form" and submit it, along with all required corporate and employee documentation, to the local Social Insurance Administration agency. This is often done at a designated government service hall or via the local online social insurance service platform.
For new employees, the employer handles the addition to the company's social insurance account. Individuals participating voluntarily (e.g., flexible workers) apply directly at the community service center or online portal.

Step 3: Review & Confirmation

The social insurance agency reviews the submitted materials. Upon approval, it opens a social insurance account for the entity and/or individual.
The agency issues a Social Insurance Registration Certificate to the employer and a Social Security Card to the insured individual.
Monthly contributions are calculated automatically based on declared salaries. Employers are responsible for deducting the employee's portion from their salary and remitting the total contribution to the designated social insurance fund account before the stipulated deadline each month.

5. Frequently Asked Questions (FAQ)

Q1: What is the difference between social insurance and commercial insurance? A: Social insurance is mandatory, public welfare-oriented, non-profit, and established by law to provide basic protection. Commercial insurance is voluntary, market-operated, for-profit, and offers supplemental, customizable coverage.

Q2: Can I pay social insurance contributions by myself if I am between jobs? A: Yes. You can continue participating in Basic Pension and Medical Insurance as a "flexible employment personnel" by paying the full contribution yourself at the local social insurance service center, ensuring your benefits are not interrupted.

Q3: What happens to my social insurance when I move to work in a different city in China? A: Your social insurance relationship can be transferred. You need to obtain a "Social Insurance Relationship Transfer Document" from your former参保地 (place of participation) and submit it to the agency in your new city to merge your contribution history.

Q4: How long must I contribute to receive a pension upon retirement? A: To be eligible for a monthly basic pension, you must have reached the statutory retirement age and made cumulative contributions for a minimum number of years (e.g., 15 years is a common baseline, but policies are subject to change). Please verify the latest requirements with local authorities.

Q5: How do I use my medical insurance? A: Present your Social Security Card at designated hospitals and pharmacies for direct settlement of eligible medical expenses. The insurance covers a portion of the costs within the specified catalog, with the rest paid out-of-pocket or by supplementary insurance.

Q6: What should I do if my employer refuses to pay social insurance for me? A: You can report the violation to the local Labor Inspection Brigade or the Social Insurance Administration. Employers are legally obligated to enroll employees and face penalties for non-compliance.

6. Risks & Compliance

Legal Risk for Non-Payment: Employers failing to enroll employees or make contributions face fines, late payment penalties, and may be held liable for any losses incurred by employees as a result.
Gap in Protection for Individuals: Choosing not to participate, especially in medical and pension insurance, leaves individuals and families exposed to significant financial risk from healthcare costs and lack of retirement income.
Accurate Declaration: Employers must declare employees' actual monthly salary as the contribution base truthfully. Under-declaration to reduce costs is illegal and can affect future benefit levels for employees.
Disclaimer: This article provides general guidance based on national policies. Specific contribution rates, bases, procedures, and benefit calculations are determined by local regulations and are subject to change. Always consult official local sources for the most current and actionable information.

7. References & Sources

Ministry of Human Resources and Social Security (MOHRSS): The primary national regulator. Official Website: http://www.mohrss.gov.cn/
State Taxation Administration (STA): Responsible for the collection of social insurance premiums. Official Website: http://www.chinatax.gov.cn/
National Healthcare Security Administration (NHSA): Oversees medical and maternity insurance. Official Website: http://www.nhsa.gov.cn/
Key Regulation: Social Insurance Law of the People's Republic of China (中华人民共和国社会保险法). Available on the MOHRSS website.
Local Agencies: Always refer to the website of your local Municipal Human Resources and Social Security Bureau or Social Insurance Fund Management Center for localized implementation rules.

8. Related Topics

Housing Fund (住房公积金): Another mandatory employer-employee contribution scheme for housing purposes.
Individual Income Tax (个人所得税): Understanding how social insurance contributions affect taxable income.
Labor Contract Law (劳动合同法): Stipulates the employer's obligations regarding social insurance.
Commercial Health Insurance (商业健康保险): Supplemental insurance to enhance medical coverage beyond the basic plan.
Enterprise Annuity (企业年金): A voluntary supplementary pension scheme established by employers.