{0>国有企业职工待业保险规定<}0{>Regulations on Unemployment Insurance for Staff and Workers of State-owned Enterprises <0}

{0>第一章　总则<}0{>Chapter I General Provisions <0}

{0>第一条　为了完善国有企业的劳动制度，保障待业职工的基本生活，维护社会安全，制定本规定。<}0{>Article 1. These Regulations are formulated in order to improve the labor system of State-owned enterprises, guarantee a minimum standard of living for the staff and workers waiting for employment, and maintain social stability. <0}

{0>第二条　本规定所称待业职工，是指因下列情形之一，失去工作的国有企业（以下简称企业）职工：<}0{>Article 2. The "staff and workers waiting for employment" referred to in these Regulations shall be the staff and workers of the State-owned enterprises (hereinafter referred to as the "Enterprises"), who fit the following criteria:<0}

{0>（一）依法宣告破产的企业的职工；<}0{>(1) Staff and workers of the Enterprises which have legally declared bankruptcy; <0}

{0>（二）濒临破产的企业在法定整顿期间被精减的职工；<}0{>(2) Staff and workers of the Enterprises facing bankruptcy laid off during the statutory streamlining period; <0}

{0>（三）按照国家有关规定被撤销、解散企业的职工；<}0{>(3) Staff and workers of the Enterprises closed or dissolved in accordance with relevant regulations of the State; <0}

{0>（四）按照国家有关规定停产整顿企业被精减的职工；<}0{>(4) Staff and workers laid off in periods during which the Enterprises ceased production in order to be streamlined in accordance with relevant regulations of the State; <0}

{0>（五）终止或者解除劳动合同的职工；<}0{>(5) Staff and workers who have terminated or canceled their labor contracts; <0}

{0>（六）企业辞退、除名或者开除的职工；<}0{>(6) Staff and workers who have been dismissed or fired by the Enterprises; or <0}

{0>（七）依照法律、法规规定或者按照省、自治区、直辖市人民政府规定，享受待业保险的其他职工。<}0{>(7) Other staff and workers entitled to unemployment insurance in accordance with the laws and regulations or the regulations of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government. <0}

{0>第三条　待业保险工作应当与职业介绍、就业训练和生产自救等就业服务工作紧密结合，统筹安排。 <}0{>Article 3. Unemployment insurance shall be closely incorporated with such employment services as vocational introductions, employment training and self-reliance, and shall be organized in an overall plan. <0}

{0>第二章　待业保险基金的筹集和管理 <}0{>Chapter II Raising and Management of the Unemployment Insurance Fund <0}

{0>第四条　待业保险基金的来源：<}0{>Article 4. The resources of the unemployment insurance funds shall come from the following sources: <0}

{0>（一）企业缴纳的待业保险费；<}0{>(1) Unemployment insurance premiums paid by the Enterprises; <0}

{0>（二）待业保险费的利息收入；<}0{>(2) The proceeds of the interest accrued by the unemployment insurance premiums; and <0}

{0>（三）财政补贴。<}0{>(3) Financial subsidies. <0}

{0>第五条　企业按照全部职工工资总额的百分之零点六缴纳待业保险费。待业保险基金不足或者结余较多的，经省、自治区、直辖市人民政府决定，可以适当增加或者减少企业缴纳的待业保险费，<}0{>Article 5. The Enterprises shall pay unemployment insurance premiums on the basis of 0.6% of the payroll of all staff and workers. Where unemployment insurance funds are insufficient, or where there is a cash surplus in such unemployment insurance funds, upon the approval by the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government, such premiums paid by the Enterprises shall be reasonably increased or reduced. <0}

{0>但是企业缴纳的待业保险费总额最多不得超过企业职工工资总额的百分之一。<}0{>However, the maximum amount of such premiums shall not exceed 1% of the payroll of all staff and workers of the respective Enterprises. <0}

{0>企业缴纳的待业保险费在缴纳所得税前列支，由企业的开户银行按月代为扣缴。<}0{>Unemployment insurance premiums shall be paid before the Enterprises pay their income taxes, and shall be withheld on a monthly basis by the banks in which the Enterprises open their accounts. <0}

{0>第六条　企业缴纳的待业保险费转入企业所在地的待业保险机构在银行开设的“待业保险基金专户”，专项储存，专款专用，任何部门、单位和个人不得挪用。<}0{>Article 6. Unemployment insurance premiums paid by the Enterprises shall be transferred into "unemployment insurance fund special accounts" opened in banks by insurance institutions in the locales of the Enterprises, deposited into banks as special deposits, and spent for authorized purposes only. No institutions, units or individuals shall be allowed to embezzle these funds. <0}

{0>待业保险基金存入银行后，按照城乡居民储蓄存款利率计息，所得利息纳入待业保险基金。<}0{>After unemployment insurance funds are deposited into banks, their interest shall be calculated in accordance with the interest rate of urban and rural residents' deposits. The proceeds of the interest shall be transferred into unemployment insurance funds. <0}

{0>第七条　待业保险基金实行市、县统筹，省、自治区可以集中部分待业保险基金调剂使用。直辖市根据需要，可以统筹使用全部或者部分待业保险基金。<}0{>Article 7. Unemployment insurance funds shall be organized in an overall manner at the city and county level. The provinces or autonomous regions may focus part of the unemployment insurance fund to be regulated for use while the municipalities directly under the Central Government may, in light of need, use all or part of the unemployment insurance funds in an overall plan. <0}

{0>第八条　待业保险基金及其管理费收支的预算、决算，按照统筹范围，由劳动行政主管部门负责编制，经同级财政行政主管部门审核汇总后，纳入本级预算、决算，报本级人民政府审定，并且不得用于平衡财政收支。<}0{>Article 8. The competent labor administrative institutions shall, in accordance with the scope of the overall plan, be responsible for preparing the budget and final settlement of the proceeds of unemployment insurance funds and their management fees, which shall, upon the examination, verification and compilation by the competent financial administrative institutions at the same level, be incorporated into the budget and final settlement at the corresponding level and then submitted to the people's government at the corresponding level for examination and approval, and shall not be used for balancing financial revenues and expenditures. <0}

{0>财政行政主管部门、审计部门应当加强对待业保险基金及其管理费收支的监督。<}0{>The competent financial administrative institutions and the auditing institutions shall increase supervision of the proceeds of unemployment insurance funds and their management fees. <0}

{0>第九条　待业保险基金及其管理费不计征税、费。 <}0{>Articl

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