Circular of the General Office of the State Council on Issuing the Comprehensive Plan for Lowering Social Insurance Premium Rates (Guo Ban Fa [2019] No. 13)

01 April 2019

The General Office of the State Council issued the above circular on 1 April 2019 concerning the issuance of a comprehensive plan for lowering reducing social insurance premium rates. The circular mainly includes adjusting the pension insurance contribution payable by businesses units to 16% from 1 May 2019 onwards, and allowing individual industrial and commercial households and persons in flexible employment to select their social insurance contributions base within 60% to 300% of their average salary in their respective provinces, in order to lower their payment burden.

Abstract

The General Office of the State Council issued the above circular concerning the issuance of a comprehensive plan for lowering social insurance premium rates on 1 April 2019.

The circular mainly includes the following:

From 1 May 2019 onwards, the basic pension insurance for urban employees, including the basic pension insurance for enterprises, state bodies and public institutions will be adjusted to 16%.

From 1 May 2019 onwards, the 1% unemployment insurance premium rate policy will be extended to 30 April 2020. The time limit for the reduced premium rate for work-related injury insurance will also be extended to 30 April 2020.

Individual industrial and commercial households and persons in flexible employment (ie. temporary and flex-hour workers) covered by the basic pension insurance scheme for enterprise employees may select their social insurance contributions base within 60% to 300% of their average salary in their respective provinces, in order to lower their payment burden.

In 2019, the central adjustment ratio for basic pension funds has been raised to 3.5%, in order to ensure that basic pensions are paid in full and on time.

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