四川省关于阶段性降低社会保险费率的通知
2016年四川省阶段性降低社会保险费率有关问题通知
根据《人力资源社会保障部、财政部关于阶段性降低社会保险费率的通知》(人社部发〔2016〕36号)，现就阶段性降低我省社会保险费率有关问题通知如下，请遵照执行。
一、经省政府同意，从2016年5月1日起至2018年4月30日止，我省企业职工基本养老保险单位缴费比例从20%降低为19%。请各地尽快调整征收系统，确保从2016年5月1日起按调整后的费率收缴用人单位缴费。
降低失业保险费率有关事宜另行通知。
二、各统筹地区工伤保险基金累计结存(含储备金，下同)超过12个月左右平均支付水平的，其行业基准费率的具体标准不得高于《人力资源社会保障部、财政部关于调整工伤保险费率政策的通知》(人社部发〔2015〕71号)规定的全国工伤保险行业基准费率;累计结存超过18个月左右平均支付水平的，要通过适时调整行业基准费率具体标准或下调费率等措施压减过多结存，切实减轻用人单位缴费负担。
继续执行《人力资源社会保障部、财政部关于适当降低生育保险费率的通知》(人社部发〔2015〕70号)规定，生育保险基金累计结余大于9个月支付额度的统筹地区，缴费费率原则上调整到0.5%以内。
三、阶段性降低社会保险费率是应对当前经济下行压力，全力“稳增长”，切实推进“供给侧”改革的重大举措，各地一定要高度重视，站在讲政治、顾大局的`高度，确保把国家和省的决策部署及时贯彻到位。同时，要加大扩面征缴力度，严格稽核用人单位参保人数和缴费基数，在降低费率的同时，做到应保尽保，应收尽收，确保参保人员社保待遇水平不受影响，努力实现社会保险制度的长远可持续发展。
【相关链接】
《关于阶段性降低社会保险费率的通知》
背景材料
(2016年4月15日)
人力资源和社会保障部
社会保险法规定国家建立基本养老保险、基本医疗保险、失业保险、工伤保险和生育保险等社会保险制度，用人单位和个人依法缴纳社会保险费，其中前三项保险由单位和职工共同缴费，后两项保险仅由单位缴费。2014年底五项保险费率合计41%，其中单位费率30%、个人费率11%。
社会保障制度是重要的经济社会制度，社会保险费率直接涉及社会保障筹资规模。党中央、国务院高度重视完善社会保险费率政策问题。党的十八届三中、五中全会提出,要适时适当降低社会保险费率。2015 年，国务院先后决定适当降低失业、工伤和生育三项社会保险的费率，五项社会保险总费率由41%降至39.25%(单位28.75%，个人10.5%)，其中，失业保险费率由3%降至2%，工伤和生育保险费率分别降至0.75%和0.5%，三项保险合计每年可降低企业成本550亿元。
为进一步贯彻落实党的十八届三中、五中全会精神，推进供给侧结构性改革，降低企业成本，激发企业活力，推动经济持续健康发展， 4月13日国务院第129次常务会研究原则通过了《关于阶段性降低社会保险费率的通知》(以下简称《通知》)。主要有几个方面的内容:
一是阶段性降低企业职工基本养老保险单位缴费比例，企业职工基本养老保险单位缴费比例超过20%的省(区、市)，将单位缴费比例降至20%;单位缴费比例为20%且2015年底企业职工养老保险基金累计结余可支付月数高于9个月的省(区、市)，可以阶段性将单位缴费比例降低至19%。
二是进一步阶段性降低失业保险费率，失业保险总费率在2015年已降低1个百分点基础上可以阶段性降至1%-1.5%，其中个人费率不超过0.5%。
从2016年5月1日起，降低费率的期限暂按两年执行。具体方案由各省(区、市)确定。
《通知》提出，各地要继续贯彻落实国务院2015年关于降低工伤保险平均费率0.25个百分点和生育保险费率0.5个百分点的决定和政策规定，确保政策实施到位。
《通知》要求确保参保人员各项社会保险待遇标准不降低和待遇按时足额支付。要健全基本养老保险激励约束机制，确保基金应收尽收，实现可持续发展和长期精算平衡。
《通知》规定，企业职工基本养老保险基金累计结余可支付月数高于9个月的省份才可以降低费率，主要是考虑目前我国不同地区基金支付能力差距很大。2015年，基金累计结余3.4万亿元，相当于 17.7个月的支付额，总体看有一定的降费空间，但目前尚未实施基础养老金全国统筹，统筹层次仍为省级统筹，基金结余分布很不均衡，东部省份结余较多，而中西部部分省份已经出现当期收支赤字，中长期支付压力较大，暂时还不具备全国统一普降费率的条件。据测算，多数降低费率省份在降低费率1个百分点后仍将保持基金当期收大于支，少数当期收不抵支的省份也完全可以使用累计结余保证待遇支付。
社会保险费率调整工作政策性强，社会关注度高。各地要准确把握政策要求，抓紧贯彻落实。同时，加强基金监测分析，防范基金运行风险。
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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