四川省關于階段性降低社會保險費率的通知
2016年四川省階段性降低社會保險費率有關問題通知
根據(jù)《人力資源社會保障部、財政部關于階段性降低社會保險費率的通知》(人社部發(fā)〔2016〕36號)，現(xiàn)就階段性降低我省社會保險費率有關問題通知如下，請遵照執(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)老保險單位繳費比例從20%降低為19%。請各地盡快調整征收系統(tǒng)，確保從2016年5月1日起按調整后的費率收繳用人單位繳費。
降低失業(yè)保險費率有關事宜另行通知。
二、各統(tǒng)籌地區(qū)工傷保險基金累計結存(含儲備金，下同)超過12個月左右平均支付水平的，其行業(yè)基準費率的具體標準不得高于《人力資源社會保障部、財政部關于調整工傷保險費率政策的通知》(人社部發(fā)〔2015〕71號)規(guī)定的全國工傷保險行業(yè)基準費率;累計結存超過18個月左右平均支付水平的，要通過適時調整行業(yè)基準費率具體標準或下調費率等措施壓減過多結存，切實減輕用人單位繳費負擔。
繼續(xù)執(zhí)行《人力資源社會保障部、財政部關于適當降低生育保險費率的通知》(人社部發(fā)〔2015〕70號)規(guī)定，生育保險基金累計結余大于9個月支付額度的統(tǒng)籌地區(qū)，繳費費率原則上調整到0.5%以內(nèi)。
三、階段性降低社會保險費率是應對當前經(jīng)濟下行壓力，全力“穩(wěn)增長”，切實推進“供給側”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，確保把國家和省的決策部署及時貫徹到位。同時，要加大擴面征繳力度，嚴格稽核用人單位參保人數(shù)和繳費基數(shù)，在降低費率的同時，做到應保盡保，應收盡收，確保參保人員社保待遇水平不受影響，努力實現(xiàn)社會保險制度的長遠可持續(xù)發(fā)展。
【相關鏈接】
《關于階段性降低社會保險費率的通知》
背景材料
(2016年4月15日)
人力資源和社會保障部
社會保險法規(guī)定國家建立基本養(yǎng)老保險、基本醫(yī)療保險、失業(yè)保險、工傷保險和生育保險等社會保險制度，用人單位和個人依法繳納社會保險費，其中前三項保險由單位和職工共同繳費，后兩項保險僅由單位繳費。2014年底五項保險費率合計41%，其中單位費率30%、個人費率11%。
社會保障制度是重要的經(jīng)濟社會制度，社會保險費率直接涉及社會保障籌資規(guī)模。黨中央、國務院高度重視完善社會保險費率政策問題。黨的十八屆三中、五中全會提出,要適時適當降低社會保險費率。2015 年，國務院先后決定適當降低失業(yè)、工傷和生育三項社會保險的費率，五項社會保險總費率由41%降至39.25%(單位28.75%，個人10.5%)，其中，失業(yè)保險費率由3%降至2%，工傷和生育保險費率分別降至0.75%和0.5%，三項保險合計每年可降低企業(yè)成本550億元。
為進一步貫徹落實黨的十八屆三中、五中全會精神，推進供給側結構性改革，降低企業(yè)成本，激發(fā)企業(yè)活力，推動經(jīng)濟持續(xù)健康發(fā)展， 4月13日國務院第129次常務會研究原則通過了《關于階段性降低社會保險費率的通知》(以下簡稱《通知》)。主要有幾個方面的內(nèi)容:
一是階段性降低企業(yè)職工基本養(yǎng)老保險單位繳費比例，企業(yè)職工基本養(yǎng)老保險單位繳費比例超過20%的省(區(qū)、市)，將單位繳費比例降至20%;單位繳費比例為20%且2015年底企業(yè)職工養(yǎng)老保險基金累計結余可支付月數(shù)高于9個月的省(區(qū)、市)，可以階段性將單位繳費比例降低至19%。
二是進一步階段性降低失業(yè)保險費率，失業(yè)保險總費率在2015年已降低1個百分點基礎上可以階段性降至1%-1.5%，其中個人費率不超過0.5%。
從2016年5月1日起，降低費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)貫徹落實國務院2015年關于降低工傷保險平均費率0.25個百分點和生育保險費率0.5個百分點的決定和政策規(guī)定，確保政策實施到位。
《通知》要求確保參保人員各項社會保險待遇標準不降低和待遇按時足額支付。要健全基本養(yǎng)老保險激勵約束機制，確保基金應收盡收，實現(xiàn)可持續(xù)發(fā)展和長期精算平衡。
《通知》規(guī)定，企業(yè)職工基本養(yǎng)老保險基金累計結余可支付月數(shù)高于9個月的省份才可以降低費率，主要是考慮目前我國不同地區(qū)基金支付能力差距很大。2015年，基金累計結余3.4萬億元，相當于 17.7個月的支付額，總體看有一定的降費空間，但目前尚未實施基礎養(yǎng)老金全國統(tǒng)籌，統(tǒng)籌層次仍為省級統(tǒng)籌，基金結余分布很不均衡，東部省份結余較多，而中西部部分省份已經(jīng)出現(xiàn)當期收支赤字，中長期支付壓力較大，暫時還不具備全國統(tǒng)一普降費率的條件。據(jù)測算，多數(shù)降低費率省份在降低費率1個百分點后仍將保持基金當期收大于支，少數(shù)當期收不抵支的省份也完全可以使用累計結余保證待遇支付。
社會保險費率調整工作政策性強，社會關注度高。各地要準確把握政策要求，抓緊貫徹落實。同時，加強基金監(jiān)測分析，防范基金運行風險。
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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