各省、自治區、直轄市及新疆生(shēng)産建設兵團人力資源社會保障廳(局)、财政(财務)廳(局)：

　　爲降低企業成本，增強企業活力，根據《中(zhōng)華人民共和國社會保險法》等有關規定，經國務院同意，現就階段性降低社會保險費率有關事項通知(zhī)如下(xià)：

　　一(yī)、從2016年5月1日起，企業職工(gōng)基本養老保險單位繳費比例超過20%的省(區、市)，将單位繳費比例降至20%;單位繳費比例爲20%且2015年底企業職工(gōng)基本養老保險基金累計結餘可支付月數高于9個月的省(區、市)，可以階段性将單位繳費比例降低至19%，降低費率的期限暫按兩年執行。具體方案由各省(區、市)确定。

　　二、從2016年5月1日起，失業保險總費率在2015年已降低1個百分(fēn)點基礎上可以階段性降至1%—1.5%，其中(zhōng)個人費率不超過0.5%，降低費率的期限暫按兩年執行。具體方案由各省(區、市)确定。

　　三、各地要繼續貫徹落實國務院2015年關于降低工(gōng)傷保險平均費率0.25個百分(fēn)點和生(shēng)育保險費率0.5個百分(fēn)點的決定和有關政策規定，确保政策實施到位。生(shēng)育保險和基本醫療保險合并實施工(gōng)作，待國務院制定出台相關規定後統一(yī)組織實施。

　　社會保險費率調整工(gōng)作政策性強，社會關注度高。各地要把思想和行動統一(yī)到黨中(zhōng)央、國務院決策部署上來，加強組織領導，精心組織實施。要健全基本養老保險激勵約束機制，确保基金應收盡收，實現可持續發展和長期精算平衡，并确保參保人員各項社會保險待遇标準不降低和待遇按時足額支付。要加強政策宣傳，正确引導社會輿論。各地具體調整費率方案，經省級人民政府批準後執行，并報人力資源社會保障部、财政部備案。

　　各地貫徹落實本通知(zhī)的情況以及工(gōng)作中(zhōng)遇到的問題，請及時向人力資源社會保障部、财政部報告。

　　人力資源社會保障部

　　财政部

　　2016年4月14日

Human resources and social security departments (bureaus) and Finance (Finance) departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and Xinjiang production and Construction Corps:

In order to reduce the cost of enterprises and enhance the vitality of enterprises, in accordance with the social insurance law of the people's Republic of China and other relevant provisions, and with the consent of the State Council, the matters related to the phased reduction of social insurance rates are hereby notified as follows:

1、 From May 1, 2016, provinces (autonomous regions and cities) where the payment proportion of basic old-age insurance units for enterprise employees exceeds 20% will reduce the payment proportion of units to 20%; The proportion of the payment period of the provincial and municipal pension insurance units can be reduced by 19% to the end of 2015, and the payment rate of the provincial and municipal pension insurance units can be reduced by 19% to the end of 2015. The specific scheme shall be determined by each province (district and city).

2、 From May 1, 2016, the total rate of unemployment insurance can be reduced to 1% - 1.5% in stages on the basis of 1% reduction in 2015, of which the individual rate shall not exceed 0.5%. The period for reducing the rate shall be temporarily implemented for two years. The specific scheme shall be determined by each province (district and city).

3、 All localities should continue to implement the decision of the State Council in 2015 on reducing the average rate of work-related injury insurance by 0.25 percentage points and the rate of maternity insurance by 0.5 percentage points and relevant policies and regulations to ensure that the policies are implemented in place. The combined implementation of maternity insurance and basic medical insurance shall be uniformly organized and implemented after the relevant regulations are formulated and promulgated by the State Council.

The adjustment of social insurance premium rate has strong policy and high social attention. All localities should unify their thoughts and actions with the decisions and arrangements of the Party Central Committee and the State Council, strengthen organizational leadership and carefully organize their implementation. We should improve the incentive and restraint mechanism of basic old-age insurance, ensure that all fund receivables are collected, achieve sustainable development and long-term actuarial balance, and ensure that the standards of social insurance benefits of insured personnel are not reduced and the benefits are paid in full and on time. We should strengthen policy publicity and correctly guide public opinion. The specific rate adjustment schemes of all localities shall be implemented after being approved by the provincial people's government and reported to the Ministry of human resources and social security and the Ministry of Finance for the record.

Please report to the Ministry of human resources and social security and the Ministry of Finance on the implementation of this notice and the problems encountered in the work.

Ministry of human resources and social security

treasury department

April 14, 2016