Social Insurance Law of the People's Republic of China
Social Insurance Law of the People's Republic of China (Adopted at the 17th Meeting of the Standing Committee of the Eleventh National People's Congress on October 28, 2010; amended in accordance with the "Decision on Amending the Social Insurance Law of the People's Republic of China" at the 7th Meeting of the Standing Committee of the Thirteenth National People's Congress on December 29, 2018)
Table of Contents Chapter I General Provisions
Chapter II Basic Pension Insurance
Chapter III Basic Medical Insurance
Chapter IV Work-Related Injury Insurance
Chapter V Unemployment Insurance
Chapter VI Maternity Insurance
Chapter VII Collection and Payment of Social Insurance Premiums
Chapter VIII Social Insurance Funds
Chapter IX Social Insurance Administration
Chapter X Social Insurance Supervision
Chapter XI Legal Liability
Chapter XII Supplementary Provisions
Chapter I General Provisions Article 1 This Law is enacted in accordance with the Constitution to standardize social insurance relationships, protect the legitimate rights and interests of citizens in participating in social insurance and enjoying social insurance benefits, enable citizens to share the fruits of development, and promote social harmony and stability.
Article 2 The State establishes a social insurance system including basic pension insurance, basic medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance to guarantee citizens' rights to legally obtain material assistance from the State and society in the event of old age, illness, work-related injuries, unemployment, and maternity.
Article 3 The social insurance system shall adhere to the guidelines of broad coverage, securing basic needs, multiple levels, and sustainability. The level of social insurance shall be commensurate with the level of economic and social development.
Article 4 Employers and individuals within the territory of the People's Republic of China shall pay social insurance premiums according to the law, and have the right to inquire about payment records and personal rights and interests records, and to require social insurance agencies to provide social insurance consultation and other relevant services. Individuals legally enjoy social insurance benefits and have the right to supervise the premium payments made on their behalf by their employers.
Article 5 People's governments at or above the county level shall incorporate social insurance undertakings into the national economic and social development plans. The State shall raise social insurance funds through multiple channels. People's governments at or above the county level shall provide necessary financial support for social insurance undertakings. The State supports social insurance undertakings through preferential tax policies.
Article 6 The State exercises strict supervision and administration over social insurance funds. The State Council and the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall establish and improve a supervision and administration system for social insurance funds to ensure their safe and effective operation. People's governments at or above the county level shall take measures to encourage and support all sectors of society to participate in the supervision of social insurance funds.
Article 7 The social insurance administrative department of the State Council is responsible for the administration of social insurance nationwide. Other relevant departments of the State Council are responsible for relevant social insurance work within their respective duties. The social insurance administrative departments of local people's governments at or above the county level are responsible for the administration of social insurance within their respective administrative areas. Other relevant departments of local people's governments at or above the county level are responsible for relevant social insurance work within their respective duties.
Article 8 Social insurance agencies provide social insurance services and are responsible for social insurance registration, recording personal rights and interests, paying social insurance benefits, and other related work.
Article 9 Trade unions safeguard the legitimate rights and interests of workers according to the law, have the right to participate in the study of major social insurance issues, participate in social insurance supervision committees, and supervise matters related to workers' social insurance rights and interests.
Chapter II Basic Pension Insurance Article 10 Employees shall participate in basic pension insurance, and the basic pension insurance premiums shall be jointly paid by employers and employees. Individual industrial and commercial households without employees, part-time employees who do not participate in basic pension insurance through employers, and other flexible employment personnel may participate in basic pension insurance, and the basic pension insurance premiums shall be paid by individuals. The pension insurance methods for civil servants and staff managed by reference to the Civil Servant Law shall be prescribed by the State Council.
Article 11 Basic pension insurance implements a combination of social pooling and personal accounts. The basic pension insurance fund is composed of employer and individual contributions, as well as government subsidies.
Article 12 Employers shall pay basic pension insurance premiums in a proportion of the total wages of their employees as prescribed by the State, which shall be credited to the basic pension insurance pooled fund. Employees shall pay basic pension insurance premiums in a proportion of their own wages as prescribed by the State, which shall be credited to their personal accounts. Individual industrial and commercial households without employees, part-time employees who do not participate in basic pension insurance through employers, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums as prescribed by the State, which shall be credited to the basic pension insurance pooled fund and personal accounts respectively.
Article 13 Before employees of state-owned enterprises and public institutions participate in basic pension insurance, the basic pension insurance premiums that should have been paid during their deemed contribution years shall be borne by the government. When the basic pension insurance fund experiences a payment shortfall, the government shall provide subsidies.
Article 14 Personal accounts shall not be drawn in advance. The accounting interest rate shall not be lower than the bank time deposit interest rate, and shall be exempt from interest tax. If an individual dies, the balance of the personal account can be inherited.
Article 15 The basic pension is composed of the pooled pension and the personal account pension. The basic pension is determined based on factors such as the individual's cumulative contribution years, contribution wage, local average wage of employees, personal account amount, and average life expectancy of the urban population.
Article 16 Individuals participating in basic pension insurance who have accumulated 15 years of contributions upon reaching the statutory retirement age shall receive a basic pension on a monthly basis. Individuals participating in basic pension insurance who have accumulated less than 15 years of contributions upon reaching the statutory retirement age may continue to pay until the 15-year mark and then receive the basic pension monthly; alternatively, they may transfer to the new rural social pension insurance or urban residents' social pension insurance and enjoy the corresponding pension insurance benefits as prescribed by the State Council.
Article 17 If an individual participating in basic pension insurance dies due to illness or non-work-related causes, their survivors may receive a funeral subsidy and a compassionate pension; if they become completely incapacitated due to illness or non-work-related causes before reaching the statutory retirement age, they may receive a disability allowance. The required funds shall be paid from the basic pension insurance fund.
Article 18 The State establishes a normal adjustment mechanism for basic pensions. Based on the growth of average wages of employees and price increases, the level of basic pension insurance benefits shall be raised appropriately.
Article 19 For individuals who cross pooling regions for employment, their basic pension insurance relations shall be transferred with them, and their contribution years shall be calculated cumulatively. When an individual reaches the statutory retirement age, the basic pension shall be calculated in segments and paid uniformly. Specific measures shall be prescribed by the State Council.
Article 20 The State establishes and improves the new rural social pension insurance system. The new rural social pension insurance implements a combination of individual contributions, collective subsidies, and government subsidies.
Article 21 The new rural social pension insurance benefits are composed of a basic pension and a personal account pension. Rural residents participating in the new rural social pension insurance who meet the conditions prescribed by the State shall receive new rural social pension insurance benefits on a monthly basis.
Article 22 The State establishes and improves the urban residents' social pension insurance system. Based on actual conditions, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may merge the implementation of the urban residents' social pension insurance and the new rural social pension insurance.
Chapter III Basic Medical Insurance Article 23 Employees shall participate in the basic medical insurance for employees, and the basic medical insurance premiums shall be jointly paid by employers and employees according to state regulations. Individual industrial and commercial households without employees, part-time employees who do not participate in basic medical insurance through employers, and other flexible employment personnel may participate in the basic medical insurance for employees, and the basic medical insurance premiums shall be paid by individuals according to state regulations.
Article 24 The State establishes and improves the new rural cooperative medical system. The management measures for the new rural cooperative medical system shall be prescribed by the State Council.
Article 25 The State establishes and improves the basic medical insurance system for urban residents. The basic medical insurance for urban residents implements a combination of individual contributions and government subsidies. The individual contribution portions required for people enjoying minimum living allowances, disabled persons without work capacity, elderly people over 60 in low-income families, and minors shall be subsidized by the government.
Article 26 The benefit standards for employee basic medical insurance, new rural cooperative medical care, and urban resident basic medical insurance shall be implemented according to state regulations.
Article 27 Individuals participating in employee basic medical insurance who have reached the statutorily required contribution years upon reaching the statutory retirement age shall no longer pay basic medical insurance premiums after retirement and shall enjoy basic medical insurance benefits according to state regulations; those who have not reached the required years may continue to pay until they meet the state-prescribed years.
Article 28 Medical expenses that meet the basic medical insurance drug catalog, medical treatment items, medical service facility standards, as well as emergency and rescue treatments, shall be paid from the basic medical insurance fund according to state regulations.
Article 29 The portion of medical expenses incurred by insured personnel that should be paid by the basic medical insurance fund shall be directly settled by social insurance agencies with medical institutions and drug dispensaries. Social insurance administrative departments and health administrative departments shall establish a settlement system for cross-regional medical expenses to facilitate insured personnel in enjoying basic medical insurance benefits.
Article 30 The following medical expenses shall not be included in the payment scope of the basic medical insurance fund:
Those that should be paid from the work-related injury insurance fund;
Those that should be borne by a third party;
Those that should be borne by public health;
Those incurred for medical treatment abroad. If medical expenses are legally supposed to be borne by a third party, and the third party fails to pay or cannot be identified, the basic medical insurance fund shall pay first. After paying, the fund has the right to recover the cost from the third party.
Article 31 Social insurance agencies may, based on management and service needs, sign service agreements with medical institutions and drug dispensaries to regulate medical service behavior. Medical institutions shall provide reasonable and necessary medical services for insured personnel.
Article 32 For individuals who cross pooling regions for employment, their basic medical insurance relations shall be transferred with them, and their contribution years shall be calculated cumulatively.
Chapter IV Work-Related Injury Insurance Article 33 Employees shall participate in work-related injury insurance. Employers shall pay the premiums, and employees do not pay work-related injury insurance premiums.
Article 34 The State determines different premium rates for different industries based on their degree of work-related injury risks, and determines rate tiers within each industry based on the use of the work-related injury insurance fund and the rate of work-related injuries. The differential industry rates and internal tiers shall be formulated by the social insurance administrative department of the State Council and promulgated for implementation after approval by the State Council. Social insurance agencies determine the premium rate for employers based on their use of the fund, injury rate, and the industry rate tier.
Article 35 Employers shall pay work-related injury insurance premiums based on the total wages of their employees and the premium rate determined by the social insurance agency.
Article 36 Employees who suffer accidental injuries or occupational diseases due to work reasons and are certified as having work-related injuries shall enjoy work-related injury insurance benefits; among them, those who are appraised as having lost work capacity shall enjoy disability benefits. Work-related injury certification and labor capacity appraisal shall be simple and convenient.
Article 37 If an employee is injured or dies at work due to any of the following circumstances, it shall not be recognized as a work-related injury:
Committing an intentional crime;
Drunkenness or drug use;
Self-mutilation or suicide;
Other circumstances prescribed by laws and administrative regulations.
Article 38 The following expenses incurred due to a work-related injury shall be paid from the work-related injury insurance fund according to state regulations:
Medical and rehabilitation expenses for treating the injury;
Hospitalization food allowance;
Transportation and accommodation expenses for medical treatment outside the pooling region;
Expenses required for installing and configuring disability auxiliary appliances;
Living nursing expenses confirmed by the labor capacity appraisal committee for those unable to care for themselves;
One-time disability subsidies and monthly disability allowances for employees with grade 1 to 4 disabilities;
One-time medical subsidies enjoyed upon termination or dissolution of the labor contract;
Funeral subsidies, pensions for dependent relatives, and one-time death subsidies for survivors in the event of death due to work;
Labor capacity appraisal fees.
Article 39 The following expenses incurred due to a work-related injury shall be paid by the employer according to state regulations:
Wage and welfare benefits during the treatment period;
Monthly disability allowances for employees with grade 5 and 6 disabilities;
One-time disability employment subsidies enjoyed upon termination or dissolution of the labor contract.
Article 40 If an injured employee meets the conditions for receiving a basic pension, the disability allowance shall be suspended, and they shall enjoy basic pension insurance benefits. If the basic pension benefits are lower than the disability allowance, the work-related injury insurance fund shall make up the difference.
Article 41 If an employer fails to pay work-related injury insurance premiums according to the law and a work-related injury accident occurs, the employer shall pay the work-related injury insurance benefits. If the employer fails to pay, the work-related injury insurance fund shall advance the payment. Benefits advanced by the fund shall be repaid by the employer. If not repaid, the social insurance agency may recover it in accordance with Article 63 of this Law.
Article 42 If a work-related injury is caused by a third party, and the third party fails to pay the medical expenses or cannot be identified, the work-related injury insurance fund shall advance the payment. After paying, the fund has the right to recover the cost from the third party.
Article 43 Employees with work-related injuries shall stop enjoying benefits under any of the following circumstances:
Losing the conditions for enjoying benefits;
Refusing to accept a labor capacity appraisal;
Refusing treatment.
Chapter V Unemployment Insurance Article 44 Employees shall participate in unemployment insurance, and the premiums shall be jointly paid by employers and employees according to state regulations.
Article 45 Unemployed persons meeting the following conditions shall receive unemployment insurance benefits from the unemployment insurance fund:
The employer and the individual have jointly paid unemployment insurance premiums for at least one year before unemployment;
The interruption of employment is not due to the individual's own will;
They have registered as unemployed and have job-seeking requirements.
Article 46 For unemployed persons whose employer and individual have cumulatively paid premiums for 1 to 5 years, the maximum period for receiving benefits is 12 months; for 5 to 10 years of cumulative payments, the maximum period is 18 months; for over 10 years of payments, the maximum period is 24 months. If unemployed again after re-employment, the payment period is recalculated, and the benefit period is combined with the unreceived portion of the previous period, up to a maximum of 24 months.
Article 47 The standard for unemployment insurance benefits shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and shall not be lower than the minimum living standard for urban residents.
Article 48 During the period of receiving unemployment insurance benefits, unemployed persons shall participate in employee basic medical insurance and enjoy basic medical insurance benefits. The basic medical insurance premiums that unemployed persons should pay shall be paid from the unemployment insurance fund; individuals do not pay these premiums.
Article 49 If an unemployed person dies while receiving benefits, a one-time funeral subsidy and compassionate pension shall be issued to their survivors with reference to local regulations for the death of in-service employees. The required funds shall be paid from the unemployment insurance fund. If an individual who dies simultaneously meets the conditions for funeral subsidies under basic pension insurance, work-related injury insurance, and unemployment insurance, their survivors may only choose to receive one of them.
Article 50 Employers shall promptly issue proof of termination or dissolution of labor relations for unemployed persons and inform the social insurance agency of the list of unemployed persons within 15 days from the date of termination or dissolution. Unemployed persons should bring this proof to designated public employment service institutions to register for unemployment promptly. Unemployed persons handle the procedures for receiving unemployment insurance benefits at the social insurance agency using their unemployment registration proof and personal identification. The period for receiving benefits is calculated from the date of unemployment registration.
Article 51 Unemployed persons shall stop receiving unemployment insurance benefits and other unemployment benefits concurrently under any of the following circumstances:
Re-employment;
Enlistment for military service;
Emigration abroad;
Enjoying basic pension insurance benefits;
Refusing, without proper reason, to accept appropriate jobs or training introduced by departments or agencies designated by the local people's government.
Article 52 For employees who cross pooling regions for employment, their unemployment insurance relations shall be transferred with them, and their contribution years shall be calculated cumulatively.
Chapter VI Maternity Insurance Article 53 Employees shall participate in maternity insurance. Employers shall pay maternity insurance premiums according to state regulations; employees do not pay maternity insurance premiums.
Article 54 For employers that have paid maternity insurance premiums, their employees enjoy maternity insurance benefits; the unemployed spouses of employees enjoy maternity medical expense benefits according to state regulations. The required funds shall be paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowances.
Article 55 Maternity medical expenses include:
Medical expenses for childbirth;
Medical expenses for family planning;
Other project expenses prescribed by laws and regulations.
Article 56 Employees may enjoy maternity allowances according to state regulations under any of the following circumstances:
Female employees taking maternity leave for childbirth;
Taking leave for family planning surgeries;
Other circumstances prescribed by laws and regulations. The maternity allowance is calculated and paid based on the average monthly wage of employees in the employer's unit for the previous year.
Chapter VII Collection and Payment of Social Insurance Premiums Article 57 Employers shall apply for social insurance registration with the local social insurance agency within 30 days from the date of establishment, presenting their business license, registration certificate, or unit seal. The agency shall review the application within 15 days of receipt and issue a social insurance registration certificate. If an employer's registration items change or the employer terminates according to the law, they shall handle the alteration or cancellation of social insurance registration within 30 days. Market regulation departments, civil affairs departments, and institutional staffing management agencies shall promptly notify social insurance agencies of the establishment and termination of employers. Public security organs shall promptly notify social insurance agencies of individual births, deaths, household registrations, migrations, and cancellations.
Article 58 Employers shall apply for social insurance registration for their employees within 30 days from the date of employment. If not registered, the social insurance agency shall assess the premiums they ought to pay. Individual industrial and commercial households without employees, part-time workers, and flexible employment personnel voluntarily participating in social insurance shall apply for social insurance registration directly with the agency. The State establishes a unified national personal social security number, which is the citizen identification number.
Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums. Social insurance premiums shall be collected uniformly. The implementation steps and specific measures shall be prescribed by the State Council.
Article 60 Employers shall declare independently and pay social insurance premiums on time and in full. Payments shall not be delayed, reduced, or exempted except for statutory reasons such as force majeure. Premiums payable by employees shall be withheld and paid by employers, and employers shall inform employees of the details of payments monthly. Individual households without employees, part-time workers, and flexible employment personnel may directly pay premiums to the collection agency.
Article 61 Social insurance premium collection agencies shall collect premiums on time and in full according to the law and regularly inform employers and individuals of the payment status.
Article 62 If an employer fails to declare the payable premium amount as required, the payable amount shall be determined as 110% of the unit's payment amount for the previous month; after the employer makes up the declaration procedures, the collection agency shall settle it according to regulations.
Article 63 If an employer fails to pay social insurance premiums on time and in full, the collection agency shall order it to pay or make up the shortfall within a time limit. If the employer still fails to pay after the deadline, the collection agency may query its deposit accounts in banks and other financial institutions, and may apply to relevant administrative departments at or above the county level for a decision to transfer the funds, notifying the banks or institutions in writing to transfer the premiums. If the account balance is less than the payable amount, the agency may require the employer to provide a guarantee and sign a deferred payment agreement. If the employer fails to pay the full amount and does not provide a guarantee, the collection agency may apply to a people's court to seize, seal up, or auction off its property of equivalent value, using the auction proceeds to offset the social insurance premiums.
Chapter VIII Social Insurance Funds Article 64 Social insurance funds include the basic pension insurance fund, basic medical insurance fund, work-related injury insurance fund, unemployment insurance fund, and maternity insurance fund. Except for the basic medical insurance fund and maternity insurance fund, which are merged for account-building and accounting, other funds shall be managed with separate accounts according to the insurance types. Social insurance funds implement the state's unified accounting system. Social insurance funds are strictly earmarked for specific purposes and shall not be embezzled or misappropriated by any organization or individual. The basic pension insurance fund will gradually implement national pooling, and other funds will gradually implement provincial pooling. Specific times and steps will be prescribed by the State Council.
Article 65 Social insurance funds achieve a balance between revenue and expenditure through budgets. People's governments at or above the county level shall provide subsidies when social insurance funds experience payment shortfalls.
Article 66 Social insurance fund budgets are established according to pooling levels. Except for the combined budget compilation of the basic medical insurance fund and maternity insurance fund, budgets for other funds shall be compiled separately.
Article 67 The compilation, review, and approval of social insurance fund budget and final account drafts shall be executed in accordance with laws and State Council regulations.
Article 68 Social insurance funds shall be deposited into special financial accounts. Specific management measures shall be prescribed by the State Council.
Article 69 Under the premise of ensuring safety, social insurance funds shall be invested and operated according to State Council regulations to maintain and increase their value. Social insurance funds shall not be invested in violation of regulations, nor shall they be used to balance other government budgets, construct or renovate office spaces, or pay personnel, operating, or management expenses, or be misappropriated for other uses in violation of laws and administrative regulations.
Article 70 Social insurance agencies shall regularly release to the public the situation of social insurance participation, as well as the income, expenditure, balance, and returns of the social insurance funds.
Article 71 The State establishes the National Social Security Fund, which is composed of central financial budget appropriations and funds raised through other methods approved by the State Council, used to supplement and adjust social security expenditures. The fund is managed and operated by a designated national institution, aiming to maintain and increase value under the premise of safety. The National Social Security Fund shall regularly release its income, expenditure, management, and investment operations to the public. Financial, social insurance, and auditing departments of the State Council exercise supervision over it.
Chapter IX Social Insurance Administration Article 72 Pooling regions shall establish social insurance agencies. Based on work needs and subject to approval, these agencies may set up branch offices and service branches within the pooling region. Personnel expenses, basic operating expenses, and management expenses of social insurance agencies shall be guaranteed by corresponding level financial departments according to state regulations.
Article 73 Social insurance agencies shall establish sound business, financial, safety, and risk management systems. They must pay social insurance benefits on time and in full.
Article 74 Relevant units and individuals shall truthfully and promptly provide data required by social insurance agencies. Agencies shall promptly establish files for employers, completely and accurately recording participation, payments, and other data, and properly keeping original vouchers. Agencies must record personal rights and interests accurately and regularly send personal rights and interests statements to individuals free of charge. Employers and individuals may query and verify their payment and benefit records free of charge and require related consultation services.
Article 75 A national social insurance information system shall be jointly constructed by people's governments at or above the county level under a unified national plan based on tiered responsibilities.
Chapter X Social Insurance Supervision Article 76 Standing committees of people's congresses at all levels shall hear and deliberate special work reports from corresponding governments regarding social insurance funds and organize law enforcement inspections.
Article 77 Social insurance administrative departments at or above the county level shall strengthen supervision over compliance with social insurance laws by employers and individuals. During inspections, targets must provide relevant truthful materials and cannot refuse inspections, lie, or conceal facts.
Article 78 Financial departments and auditing organs shall supervise the income, expenditure, management, and investment of social insurance funds according to their respective duties.
Article 79 If social insurance administrative departments find problems during supervision, they shall propose rectification suggestions, make handling decisions, or suggest handling to other departments. Inspection results shall be regularly published. They have the right to:
Consult, record, and copy relevant materials, and seal up materials that might be transferred, concealed, or destroyed;
Question relevant units and individuals, demanding explanations and proof materials;
Halt and order correction of acts concealing, transferring, embezzling, or misappropriating funds.
Article 80 People's governments in pooling regions shall establish social insurance supervision committees composed of representatives of employers, insured persons, trade unions, and experts to monitor operations, provide advice, and implement social supervision. Agencies must report to the committee regularly. The committee can hire accounting firms for audits, with results made public.
Article 81 Relevant departments, agencies, collection agencies, and their staff must keep employer and individual information confidential and not leak it in any form.
Article 82 Any organization or individual has the right to report or complain about violations of social insurance laws. Relevant departments must handle complaints within their jurisdiction according to the law and promptly transfer those outside their jurisdiction to competent authorities.
Article 83 If employers or individuals believe collection agencies' actions infringe on their rights, they can apply for administrative reconsideration or file a lawsuit. They can do the same regarding social insurance agencies failing to handle registrations, assess premiums, pay benefits, or infringing other rights. Disputes between individuals and employers can be resolved through mediation, arbitration, or litigation.
Chapter XI Legal Liability Article 84 If an employer fails to register for social insurance, the administrative department shall order a correction within a time limit; if not corrected, the employer shall be fined 1 to 3 times the payable premium amount, and directly responsible persons shall be fined 500 to 3,000 RMB.
Article 85 If an employer refuses to issue proof of termination or dissolution of labor relations, it shall be handled according to the Labor Contract Law of the People's Republic of China.
Article 86 If an employer fails to pay premiums on time and in full, it shall be ordered to pay within a time limit, with a late fee of 0.05% per day; if it still fails to pay, a fine of 1 to 3 times the outstanding amount shall be imposed.
Article 87 If a social insurance service institution (including agencies, medical institutions, etc.) fraudulently claims fund payouts, it shall be ordered to return the funds and fined 2 to 5 times the amount; service agreements shall be terminated, and responsible personnel's practice qualifications revoked.
Article 88 Anyone who fraudulently claims social insurance benefits shall be ordered to return them and fined 2 to 5 times the amount.
Article 89 If an agency or its staff fails statutory duties, fails to deposit funds into special accounts, withholds benefits, tampers with records, or commits other violations, they shall be ordered to correct, bear compensation liabilities for losses, and receive legal sanctions.
Article 90 If a collection agency unlawfully changes the contribution base or rate, it shall be ordered to recover or refund the premiums, and responsible personnel shall be sanctioned.
Article 91 For concealing, transferring, embezzling, misappropriating funds, or investing unlawfully, funds shall be recovered, illegal gains confiscated, and responsible persons sanctioned.
Article 92 For leaking employer or individual information, responsible personnel shall be sanctioned and must bear compensation for any losses caused.
Article 93 State functionaries abusing power, neglecting duties, or engaging in malpractices in social insurance management shall be legally sanctioned.
Article 94 A violation of this Law constituting a crime shall face criminal liability according to the law.
Chapter XII Supplementary Provisions Article 95 Rural residents working in cities participate in social insurance in accordance with this Law.
Article 96 When rural collectively owned land is expropriated, social insurance premiums for the land-expropriated farmers shall be fully arranged, and they shall be included in corresponding social insurance systems according to State Council regulations.
Article 97 Foreigners employed within the territory of China shall participate in social insurance by referencing the provisions of this Law.
Article 98 This Law shall go into effect on July 1, 2011.