Text interpretation： Text interpretation of the floating method of industrial injury insurance rate
Notice of Jiangmen Municipal Bureau of Human Resources and Social Security, Jiangmen Municipal Bureau of Finance and State Taxation Administration of The People’s Republic of China Jiangmen Municipal Taxation Bureau on Printing and Distributing the Measures for the Administration of the Floating Rate of Industrial Injury Insurance in Jiangmen City
Illustration: Illustration of floating method of industrial injury insurance rate
I. Purpose and basis
Purpose:In order to promote the prevention of work-related injuries, strengthen the management of work-related injury insurance funds and improve work-related injuries.Premium rateFloating mechanism.
Policy basis:
1. Regulations on Industrial Injury Insurance
2. Regulations of Guangdong Province on Industrial Injury Insurance.
3. Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Adjusting the Industrial Injury Insurance Rate Policy (No.71 [2015] of the Ministry of Human Resources and Social Security)
4. Notice of guangdong provincial department of human resources and social security Guangdong Provincial Department of Finance and State Taxation Administration of The People’s Republic of China Guangdong Provincial Taxation Bureau on Printing and Distributing the Provincial Overall Implementation Plan of Guangdong Industrial Injury Insurance Fund (Guangdong People’s Social Regulation [2019] No.20)
5. Notice of guangdong provincial department of human resources and social security Guangdong Provincial Department of Finance and State Taxation Administration of The People’s Republic of China Guangdong Provincial Taxation Bureau on Relevant Matters Concerning the Implementation of Provincial Industrial Injury Insurance Industry Benchmark Rate Standard (Guangdong People’s Social Regulation [2021] No.4)
Second, the scope of application
In addition to the construction industry that participates in industrial injury insurance according to construction projects, these Measures shall apply to the employers (including individual industrial and commercial households with employees) that participate in industrial injury insurance within the administrative area of Jiangmen City (including three districts and four cities under its jurisdiction).
Three, the industrial injury insurance industry benchmark rate standard
Implementation in our cityProvincial levelCoordinate the benchmark rate standard of industrial injury insurance industry.
The standard rates of the first to eighth industries are 0.2%, 0.4%, 0.6%, 0.8%, 0.9%, 1.0%, 1.2% and 1.4% respectively.
According to the national and provincial arrangements,To April 30, 2022, the employer’s work-related injury insurance premium rate unified stage in our city.Down by 50%.
Fourth, the basic concepts
Industrial injury insurance rate floating, refers to the social security agencies on the basis of the employer’s implementation of the industry benchmark rate to pay work-related injury insurance premiums, according to the employer’s expenditure rate of work-related injury insurance premiums in the previous natural year (January 1 to December 31), production safety and occupational disease hazards, and other factors, the proportion of work-related injury insurance contributions that should be floating in the current social security year (July 1 of that year to June 30 of the following year) is approved.
Expenditure rate of industrial injury insurance premium, refers to the last natural year, the industrial injury insurance fund actually paid to the employer’s work-related injury insurance benefits (based on the time when the social security agency paid the work-related injury insurance benefits) accounted for the proportion of the actual work-related injury insurance premiums paid by the unit. The employer who is not insured for the first time in the previous natural year and whose payment month is less than one year shall calculate the expenditure rate of work-related injury insurance premium in the previous natural year according to the actual payment month.
Payment method of industrial injury insurance:Work-related injury insurance is paid by the employer, but not by individual employees.
The amount of work-related injury insurance payment paid by the employer = the total wages of the employees of the unit × the unit payment rate.
Five, not included in the statistical scope of work-related injury insurance expense rate.
1 employees are injured in activities such as emergency rescue and disaster relief to safeguard national interests and public interests;
2. The employee was formerly in the army, was injured and disabled due to war or work, and has obtained a revolutionary disabled soldier’s certificate, and the old injury recurred after going to the employer;
3. Workers are infected with epidemic diseases when they are assigned by the employing unit to work in places declared as epidemic areas according to law.
Six, industrial injury insurance rate floating standard
A kind of industryThe floating standard of the employer’s industrial injury insurance rate:
1. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is below 100% (including 100%) shall pay the work-related injury insurance premium in the social security year according to the industry benchmark rate;
2. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is more than 100% and less than 120% (including 120%) shall pay the work-related injury insurance premium in the current social security year according to 120% of the benchmark rate of this industry (up one step);
3. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is more than 120% shall pay the work-related injury insurance premium in the current social security year according to 150% of the benchmark rate of this industry (floating second gear).
Class II to Class VIII industriesThe floating standard of the employer’s industrial injury insurance rate:
1. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year was below 10% (including 10%) shall pay the work-related injury insurance premium in the current social security year according to 50% of the benchmark rate of this industry (down the second gear);
2. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is more than 10% and less than 50% (including 50%) shall pay the work-related injury insurance premium in the current social security year according to 80% of the industry benchmark rate (down one file);
3. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is more than 50% and less than 100% (including 100%) shall pay the work-related injury insurance premium in the current social security year according to the industry benchmark rate;
4. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is more than 100% and less than 120% (including 120%) shall pay the work-related injury insurance premium in the current social security year according to 120% of the benchmark rate of this industry (up one step);
5. The employer whose expenditure rate of work-related injury insurance premium in the previous natural year is more than 120% shall pay the work-related injury insurance premium in the current social security year according to 150% of the benchmark rate of this industry (floating second gear).
Seven, other floating factors of industrial injury insurance rate.
1. For the first-class and second-class safety production standardization within the validity period, the employer will reduce the work-related injury insurance rate by 0.03 percentage points on the basis of the original approved work-related injury insurance rate, but the reduced payment rate is not lower than the benchmark rate of a risk industry.
2. If the employer is insured for the first time in our city in the last natural year and the payment period is less than one year, it will not participate in the floating rate of that year, and still pay according to the industry benchmark rate.
3. In the last natural year, it was listed as a joint disciplinary object in the field of safety production, and then it was raised by two rates; If the floating rate has reached the highest rate in the industry, it will no longer float.
Eight, industrial injury insurance rate floating cycle
The employer’s industrial injury insurance rate fluctuates.In principle, it should be adjusted once a year.The social security agency shall evaluate the industrial injury risk of each employer every year to determine whether the rate is floating or not. When the employer floats the rate again, it still floats on the basis of the industry benchmark rate.
employerChange the industrial injury risk category, in the process of change.Next monthPay according to the newly approved rate, but the original floating rate level will continue to be implemented during the floating period.
employerObtain the certificate of standardization grade of safety production.After receiving the original or photocopy of the relevant certificate submitted by the social security agency.Next monthEnjoy the rate reduction.
IX. Implementation Time
The "Administrative Measures" will be implemented from March 1, 2022 and will be valid for five years.
If you need to know more about the Measures for the Administration of Industrial Injury Insurance Rate Fluctuation in Jiangmen City, please call the Industrial Injury Insurance Section of Jiangmen Human Resources and Social Security Bureau at 0750-3935236.
jiangmen human resources and social security bureau
February 20, 2022