2018 Social Insurance Rates in China

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February 27, 2019

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Contents

1. An Overview of Social Insurance ...... 4 2. Official Social Insurance Policy Documents from Recent Years ...... 6 3. Social Insurance Policies of each Province and City ...... 9 Beijing ...... 10 Tianjin ...... 11 Shanghai ...... 12 Chongqing ...... 13 Henan ...... 13 Shandong ...... 15 Gansu ...... 17 Anhui ...... 19 Jiangsu ...... 20 Zhejiang ...... 25 Fujian ...... 29 Guangdong ...... 30 Sichuan ...... 33 Tibet Autonomous Region ...... 35 Hainan ...... 36 Hebei ...... 37 Liaoning ...... 37 Heilongjiang ...... 38 Inner Mongolia Autonomous Region ...... 39 Guangxi Zhuang Autonomous Region ...... 40 Ningxia Hui Autonomous Region ...... 40 Jilin...... 41 Hunan ...... 41 Hubei ...... 41 Qinghai ...... 42 Yunnan ...... 42 Guizhou ...... 43

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Shanxi ...... 43 Jiangxi ...... 43 Shaanxi ...... 44 Xinjiang Uyghur Autonomous Region ...... 44 Housing Provident Fund ...... 45 4. The Current Situation of Information Disclosure Regarding Social Insurance Policy ...... 58 1) Ministries of Human Resources and Social Security Official Policy Documents Websites 59 2) Applying for Open Government Information from the Human Resources and Social Security Bureau of the Provincial and Municipal Levels through the Internet or by Mail ...... 70 The Current Circumstances Regarding Applying for Open Government Information ...... 72

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2018 Social Insurance Rates in China

February 27, 2019

Introduction

This report was completed by China Labor Watch’s interns and volunteers. The report is divided into 4 parts: the first part is an overview of social security; the second part is about the policy documents regarding social security which have been launched in recent years; the third part reveals recent social security news about each province, city, autonomous region, and municipality; the fourth part is about policies related to the current situation regarding the openness of government information. For detailed information, please read the report.

1. An Overview of Social Insurance

Social security, commonly referred to as the “five insurances and housing provident fund (wu xian yi jin),” is the social insurance system China created to deal with the risks of aging, losing the ability to work, etc. The social insurance discussed in this report includes old-age insurance, medical insurance, unemployment insurance, maternity insurance, work-related injury insurance, and housing provident fund. The section on old-age insurance also refers to a social insurance that guarantees a basic standard of living for workers after they have reached the state's prescribed labor discharge obligation, or left the labor position due to the loss of the ability to work. The insurance aims to enhance the ability of workers to reduce old-age risk, while making up for the lack of family pension. Medical insurance is a social insurance that provides medical expenses and services to workers who are within the legal scope when they are sick or injured. Work-related injury insurance, also known as occupational injury insurance, refers to a social insurance that allows workers (or their family members) to receive material assistance from the state if they suffer an accidental injury or contract an occupational disease at work and are therefore temporarily or permanently unable to work. Unemployment insurance is a social insurance that grants material assistance to workers who are within the legal scope when they lose their financial resources due to unemployment. Maternity insurance is a social insurance that provides necessary financial compensation and healthcare to pregnant women workers who temporarily stop working. The housing provident fund refers to the long-term housing deposits stored by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions and their employees.

According to the social insurance policy regulations, the fee that insured workers pay is based on last year’s average monthly wages; If an employee’s contribution base is higher than 300% of the city’s average monthly salary last year, the contribution base of this employee shall be determined at the rate of 300%. If an employee’s contribution base is lower than 60% of the city’s average monthly salary last year, the employee’s contribution base shall be determined at the rate of 60%. Each province and city decides their contribution base. Insured employees'

P a g e | 5 contribution base is determined using their average salary per month last year and contribute according to the prescribed rate. Employers should determine the payment wage base according to the sum of employee’s contribution base and pay for their insurance in accordance with the law.

Example: In the Tibet Autonomous Region (T.A.R.), the average monthly salary for the previous year was 7,587 RMB. The highest fee was 7,587 RMB×300%=22,761 RMB per month. The lowest fee was 7,587 RMB×60%=4,552.2 RMB per month.

Currently in Lhasa, for the industry workers’ old-age insurance, the employer must buy 19% and the individual worker pays 8%. So in Lhasa, the formula for the lowest amount an employer might pay is 4,552.2 RMB×19%. The formula for the highest amount an employer might pay is 22,761 RMB ×19%.

The rate for work-related injury insurance is calculated according to the rate of the industry difference and rate within the industry1. Most cities calculate the insurance rate according to a standard rate, but every city and municipality can adjust the rate according to their own requirements. Using Ningbo as an example, industries in category II to VIII that purchased work-related injury insurance may adjust their rates to one bracket lower if the following conditions are met: the income-expenses ratio of the insurance barely reaches 80%, the probability of workplace accidents is less than 1%, and if relevant departments from the central, provincial or local governments conducted inspections and if the results of inspection meet the standards of safety manufacturing based on grade 1 to 3 or receives a grade B or above on the Ningbo manufacturing safety certification.

The payment rate for the housing provident fund is based on the local average income. The maximum monthly payment base of the housing provident fund is three times the average monthly salary of the urban non-private unit workers in the previous year (as reported by the Municipal Bureau of Statistics). The minimum payment base for the housing provident fund is the city's minimum wage standard. The housing provident fund rate for the employer and the employee should be determined by the enterprise unit, and the proportion and amount paid by the employer and the employee should be the same.Those whose average monthly salary does not exceed the upper limit shall contribute to the housing provident fund according to their actual

1 The rate of the industry difference: industries with different work injury risk categories implement different rates for work injury insurance. In total there are eight categories for the industries. Matching the work injury risk category of each industry with the national work injury insurance benchmark rates, the first to eighth categories are respectively controlled within approximately 0.2%, 0.4%, 0.7%, 0.9%, 1.1%, 1.3%, 1.6%, 1.9% of the total wages of the companies in the industry. The rate within the industry: the rate level within each industry is determined based on the work injury insurance data of the previous year. For the industries in Category I, rates are divided into three brackets as the rates may rise up to 120% or 150% of the base rate. For the industries in Category II to VIII, the rates are divided into five brackets as the rates may rise up to 120% or 150% or down to 80% or 50% of the base rates.

P a g e | 6 wages. Those whose average monthly salary does exceed the upper limit shall contribute to the house provident fund according to the upper limit.

According to the Notice on Adjustment of Zhongshan City Housing Provident Fund Payment Base, Upper and Lower Limits of Monthly Payment Amounts for Fiscal Year 2018 issued by the Zhongshan Housing Provident Fund Management Center, the calculation method of the housing provident fund monthly payment amount is:

Housing provident fund monthly payment amount = the employee’s average monthly salary of the previous year × the employer’s housing provident fund payment rate + the employee’s average monthly salary of the previous year × the employee’s housing provident fund payment rate

Example: In 2017, the average monthly wages of non-private workers in Zhongshan Municipality were 5,670 RMB. Therefore, the formula which yields the highest insurance rate is 5,670RMB×3 which gives a rate of 17,010 RMB. The lowest standard wages in Zhongshan are 1,720 RMB. So, the lowest base number is 1,720 RMB. The rate of housing provident fund payment by employees and employers should have a lower limit of 5% and an upper limit of 12%.

The calculation for the lower limit of housing provident fund monthly payment amount is (1720×5%)+(1720×5%) which gives a rate of 172 RMB. The calculation for upper limit of housing provident fund monthly payment amount is (1720×12%)+(1720×12%) which gives a rate of 4,082 RMB.

The 2nd section of this report reveals the official social insurance policy documents.

2. Official Social Insurance Policy Documents from Recent Years

1. Reducing enterprise costs and restricting the social insurance rate

For the purposes of reducing enterprise cost and enhancing enterprise vitality, in accordance with the Insurance Law of the People’s Republic of China and other pertinent provisions, and with the approval of the State Council, the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Incrementally Reducing Social Insurance Premium Rates was issued. With the purpose of reducing corporate costs, the notice limits the rates of old-age insurance, unemployment insurance, work-related injury insurance, maternity insurance and medical insurance nationwide. The details of the notice are as follows:

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I. As of May 1, 2016, in provinces (autonomous regions or municipalities directly under the Central Government) where the enterprises' contribution rates to basic pension insurance for enterprise employees are higher than 20 percent, such rates shall be lowered to 20 percent; in provinces (autonomous regions or municipalities directly under the Central Government) where the enterprises' contribution rates are 20 percent and the accumulated balance of the basic pension insurance funds for enterprise employees as at the end of 2015 can afford the payments for more than nine months, the enterprises' contribution rates may be lowered to 19 percent by stages; and the time limit for reducing the contribution rates shall be set temporarily at two years. Specific plans shall be made by all provinces (autonomous regions and municipalities directly under the Central Government).

II. As of May 1, 2016, the total contribution rate to unemployment insurance, on the basis that it has been reduced by 1 percent in 2015, may be lowered to 1 - 1.5 percent by stages, the individuals' contribution rate shall not exceed 0.5 percent, and the time limit for reducing the rates shall be set temporarily at two years. Specific plans shall be made by all provinces (autonomous regions and municipalities directly under the Central Government).

III. All local authorities shall continue to implement the decisions of the State Council on reducing the average contribution rate to work-related injury insurance by 0.25 percent and the contribution rate to maternity insurance by 0.5 percent and pertinent policies and provisions, and ensure the effective implementation of policies. The work of integrating maternity insurance with basic medical care insurance shall be uniformly organized and conducted after the State Council formulates and issues pertinent provisions.

For the purposes of further reducing the labor costs of enterprises, and enhancing enterprises’ development vitality, with the approval of the State Council, the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Continuing the Incremental Reduction of Social Insurance Premium Rates was issued in 2018 to continue implementing restrictions on social insurance rates.

I. Beginning on May 1, 2018, in the provinces (autonomous regions or municipalities directly under the Central Government) where the enterprises' contribution rates to basic pension insurance for enterprise employees are higher than 19%, or the provinces (autonomous regions or municipalities directly under the Central Government) where the enterprises' contribution rates are lowered to 19% in accordance with the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Reducing Social Insurance Premium Rates by Stages (No. 36 [2016], Ministry of Human Resources and Social Security), the accumulated balance of the basic pension insurance funds can afford the payments for more than nine months (by the end of 2017, here and below), the enterprises' contribution rate of 19% may apply by stages until April 30, 2019. The specific plans shall be researched and made by all provinces (autonomous regions and municipalities directly under the Central Government).

II. Beginning on May 1, 2018, in a province (autonomous region or municipality directly under the Central Government) where the total unemployment insurance premium rate is 1% in accordance with the Notice of the Ministry of Human Resources and Social

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Security and the Ministry of Finance on Reducing Unemployment Insurance Premium Rates by Stages (No. 14 [2017], Ministry of Human Resources and Social Security), the period for reducing premium rates by stages shall be extended until April 30, 2019. The specific plans shall be researched and made by all provinces (autonomous regions and municipalities directly under the Central Government).

III. Beginning on May 1, 2018, on the basis of maintaining the overall stability of eight types of premium rates, in a region under overall coordination where the accumulated balance of the work-related injury insurance fund can afford the payments for 18 (inclusive) through 23 months, the current premium rate may be lowered by 20%; and in a region under overall coordination where the accumulated balance of the work-related injury insurance fund can afford the payments for 24 months or more, the current premium rate may be lowered by 50%. The period for reducing the premium rate shall temporarily expire on April 30, 2019. Where, during the period for reducing the premium rate, the accumulated balance of the work-related injury insurance fund in any region under overall coordination can afford the payments for a reasonable number of months, the reduction shall terminate. The specific plans shall be researched and made by all provinces (autonomous regions and municipalities directly under the Central Government).

2. Combined Implementation of Maternity Insurance and Basic Medical Insurance for Employees

The pilot program of the combined implementation of the two insurance schemes launched at the end of June 2017 was conducted in Handan, Hebei Province, Jinzhong, Shanxi Province, Shenyang, Liaoning Province, Taizhou, Jiangsu Province, Hefei, Anhui Province, Weihai, Shandong Province, Zhengzhou, Henan Province, Yueyang, Hunan Province, Zhuhai, Guangdong Province, Chongqing municipality, Neijiang, Sichuan Province, and Kunming, Yunnan province. Regions not included in the pilot program are not allowed to conduct the pilot program without permission. Unification of registration of insured participants, unification of fund payment and management, unification of management of medical services, unification of handling and information services are all carried out in the pilot program regions. Maternity insurance benefits will remain the same for childbearing employees.

3. Differential Rate of Work-Related Injury Insurance

According to the Decision of the State Council on Amending the Regulation on Work- Related Injury Insurance (2010), work-related injury insurance is determined by the differential premium rates for different industries in light of their respective likelihood of work-related injuries. The rates for work-related injury may go up or down on the basis of differential premium rates.

Article 7 The work-related injury insurance fund shall be composed of the work-related injury insurance premiums paid by the employers, the interest on the work-related injury insurance fund and other funds legally included in the work-related injury insurance fund.

Article 8 The rate of the work-related injury insurance premiums shall be determined in compliance with the principles of basing collection on expenditure and balancing the income and expenditure.

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The state shall determine differential premium rates for different industries in light of their respective likelihood of work-related injuries, and set forth a number of different premium rates for each industry in light of the use of the work-related injury insurance premiums, occurrence rate of work-related injuries, etc. The differential premium rates for different industries and the different premium rates within each industry shall be decided by the social insurance administrative department under the State Council, and be subject to the approval of the State Council before promulgation and implementation. The handling institution in a region subject to overall planning shall, in light of the information on the employers' use of work-related injury insurance premiums and the occurrence rate of work- related injuries, etc., apply the corresponding grade of premium rate for the industry to determine the premium rate of the employers.

Article 10 The employers shall pay work-related injury insurance premiums on time, and individual employees do not have to pay the work-related injury insurance premiums. The amount of work-related injury insurance premiums paid by the employers shall be the product of multiplying the total amount of wages of the employees in the employers by the premiums rate of the employers. For any industry which has difficulty in paying work-related injury insurance premiums on the basis of the total wages, the specific methods for paying work-related injury insurance premiums shall be prescribed by the social insurance administrative department under the State Council.

Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Adjusting the Policies for the Premium Rates of Work-Related Injury Insurance

I. Division of Work-related Injury Risk Categories for Industries According to the division of industries in the Classification of Industries in National Economy (GB/T4754-2011) and the degree of work-related injury risks in different industries, work-related injury risk categories for different industries are divided into category I to category VIII (see Annex) in ascending order.

II. Determination of Differential Premium Rates and Brackets for Industries Different base premium rates of work-related injury insurance shall be applied to industries in different work-related injury risk categories. The national base premium rates of work-related injury insurance corresponding to the work-related injury risk categories of industries (Category I to VIII) shall be controlled respectively at around 0.2%, 0.4%, 0.7%, 0.9%, 1.1%, 1.3% 1.6%, and 1.9% of the total wages of employees of an employer in an industry.

The brackets of rates within each industry shall be determined by the floating approach. For the industries in Category I, rates are divided into three brackets, namely, the rates may float up to 120% or 150% of the base rate; and for the industries in Category II to VIII, the rates are divided into five brackets, namely, the rates may float up to 120% or 150% or down to 80% or 50% of the base rates.

3. Social Insurance Policies of each Province and City

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Using the documents that the central government released as a guide, each province decides what the standard social insurance fee will be based on the conditions of each area. The 4th section of this report goes into detail regarding the ratios and values of fees paid for social insurance and the housing provident fund for each province, city, and autonomous region.

The information in this report comes from the central government and the official websites of each province, city, and autonomous region. Information was also collected through applying for the disclosure of open government information, and other news and internet sources. Our main sources of information were official online policy documents and applying for disclosures of information from every level of government. When official online policy documents were insufficient, or when the government did not reply to our application for the disclosure of information, we used information from large news organizations and Vobao as reference materials. Vobao is a well-known third party online insurance platform. When we compared the official social insurance information to the information on Vobao, we realized the Vobao information is mostly accurate. Below is the data on the social security and housing provident fund from each province and city (all data is in RMB).

Beijing Official Documents Notice on Issuing the Work Plan for Reducing the Cost of Real-Economy Enterprises of Beijing Provisions of Beijing Municipality on Basic Pension Insurance Decisions of the People's Government of Beijing Municipality on Revising the Provisions of Unemployment Insurance The Decision of the People's Government of Beijing Municipality on Revising the Provisions of Basic Medical Insurance Provisions of Beijing Municipality on the Childbirth Insurance for Enterprise Employees Several Provisions of Beijing Municipality on Implementing the Regulation on Work-related Injury Insurance

Municipal Standard Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,387- 19% 8% 644— 271—2,032 25,401 4,826.2

Medical 5,080- 10% 2%+3 508— 101.6—508 +3 Insurance 25,401 2,540.1

Unemploym 3,387- 0.8% 0.2% 27.1— 6.77—50.8

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ent 25,401 203.21 Insurance

Maternity 5,080- 0.8% — 40.64— — Insurance 25,401 203.21

Work-related 5,080- Determined — Determined — Injury 25,401 According to According to Insurance Industries Industries

Data source: Official Response http://www.bjrbj.gov.cn/csibiz/home/static/articles/catalog_75200/2018-06- 04/article_ff808081583de24e0163c85ce890038e/ff808081583de24e0163c85ce890038e.html

Tianjin

Official Documents Notice of the Tianjin Municipal Bureau of Labor and Social Security and Tianjin Municipal Bureau of Finance on Continuing the Incremental Reduction of Social Insurance Premium Rates Notice of the Tianjin Market and Quality Supervision Committee on "Tianjin Workers Maternity Insurance Regulations" Notice of the Bureau of Human Resources and Social Insurance and the Bureau of Finances on the Cost Reduction for Workers' Basic Medical Insurance Regulations of Tianjin Municipality on Old-Age Insurance for Workers and Staff of Urban Enterprises Regulations of Tianjin Municipality on Basic Medical Insurance Program Notice of the People’s Government of Tianjin Municipality on Issuing Regulation of Maternity Insurance for Urban Employees of Tianjin Municipality Regulations of Tianjin Municipality on Employment Injury Insurance Regulations of Tianjin Municipality on Unemployment Insurance

Pension 3,364— 19% 8% 639—3,196 269.1—1,346 16,821

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Medical 3,364— 10% 2% 336.4— 67.3—336.4 Insurance 16,821 1,682

Unemploym 3,364— 0.5% 0.5% 16.8—84.1 16.8—84.1 ent 16,821 Insurance

Maternity 3,364— 0.5% — 16.8—84.1 — Insurance 16,821

Work-related 3,364— Determined — Determined — Injury 16,821 According to According to Insurance Industries Industries Data source: Provincial documents http://www.tj.gov.cn/xw/bdyw/201804/t20180401_3623498.html

Shanghai

Official Documents Implementation Procedures of Shanghai Municipality on Industrial Injury Insurance Measures of Shanghai Municipality for the Basic Medical Insurance for Employees Procedures of Shanghai Municipality on Urban Childbearing Insurance Procedures of Shanghai Municipality on Endowment Insurance for Town Employees Procedures of Shanghai Municipality on Unemployment Insurance

Pension 4,279— 20% 8% 855.8— 342.32-1,711.7 21,396 4,279.2

Medical 4,279— 9.5% 2% 406.5— 85.58-427.9 Insurance 21,396 2,032.6

Unemploym 4,279— 0.5% 0.5% 21.39—107 21.39-107 ent 21,396 Insurance

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Maternity 4,279— 1% — 42.79—214 — Insurance 21,396

Work-related 4,279— 0.2%—1.9% — Determined — Injury 21,396 According to Insurance Industries Data source: http://www.12333sh.gov.cn/201712333/xxgk/gsgg/201803/t20180329_1280377.shtml

Chongqing Municipal Standard Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,664— 19% 8% 696— 293.1—1,465 18,318 3,480.4

Medical 3,664— 9.5% 2%+5 RMB 348.1— 73.3+5 RMB— Insurance 18,318 1,740.2 366.4+5 RMB

Unemploym 3,664— 0.5% 0.5% 18.3—92 18.3—92 ent 18,318 Insurance

Maternity 3,664— Combined Implementation — — Insurance 18,318 of Maternity Insurance and Basic Medical insurance

Work-related 3,664— 0.3, 0.6, — Determined — Injury 18,318 0.9, 1.1, 1.3, According to Insurance 1.6, 1.9, Industries 2.2% Data source: Official Response http://www.cq.gov.cn/publicinfo/web/views/Show!detail.action?sid=4274227 http://www.cqsi.gov.cn/c/2018-01-26/531767.html

Henan Province Documents

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Notice of the General Office of the Provincial People's Government of Henan on Promoting Supply-Side Structural Reform and Reducing Costs Measures of Henan Province on Maternity Insurance for Employees Regulations of Henan Province on Work-related Injury Insurance Regulations of Henan Province on Unemployment Insurance

Municipal Standard Zhengzhou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,524.3- 19% 8% 669.6- 281.9—1,409.7 17,621.49 3,348.1

Medical 3,524.3- 8% 2% 281.9- 70.5—352.4 Insurance 17,621.49 1,409.7

Unemploym 3,524.3- 0.7% 0.3% 24.7-123.4 10.6—52.9 ent 17,621.49 Insurance

Maternity 3,524.3- 1% — 35.2-176.2 — Insurance 17,621.49

Work-related 3,524.3- 0.2%, 0.4%, — Determined — Injury 17,621.49 0.7%, 0.9%, According to Insurance 1.1%, 1.3%, Industries 1.6%, 1.9% Data source: Official Response

Links to Vobao articles: Zhumadian http://news.vobao.com/zhuanti/919621674338976548.shtml Zhoukou http://news.vobao.com/zhuanti/919620545095997704.shtml Xinyang http://news.vobao.com/zhuanti/919617187320296559.shtml Xinxiang http://news.vobao.com/zhuanti/919615150063787995.shtml Shangqiuhttp://news.vobao.com/zhuanti/919610067538508884.shtml Puyang http://news.vobao.com/zhuanti/919608925842599399.shtml Nanyang http://news.vobao.com/zhuanti/919604835760330596.shtml Luohe http://news.vobao.com/zhuanti/919595276243673616.shtml Jiaozuo http://news.vobao.com/zhuanti/919593138881769097.shtml

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Kaifeng http://news.vobao.com/zhuanti/919536180194722310.shtml Hebi http://news.vobao.com/zhuanti/918299937177956791.shtml Anyang http://news.vobao.com/zhuanti/918299630242761031.shtml Luoyang http://news.vobao.com/zhuanti/917945770083670323.shtml Xuchang http://news.vobao.com/zhuanti/917945542474745850.shtml Pingdingshan http://news.vobao.com/zhuanti/917945222021863854.shtml Sanmenxia http://news.vobao.com/zhuanti/917945222021863854.shtml

Shandong Province Documents Shandong Province Decided on Continuing the Reduction of Social Insurance Premium Rates to Lighten the Burden on Enterprises Notice on Continuing the Reduction of Social Insurance Premium Rates by Stages Provisions of Shandong Province on the Maternity Insurance for Enterprise Employees Provisions of Shandong Province on the Unemployment Insurance Shandong Province Methods for Streamlining Employee's Basic Pension System Notice of the People’s Government of Shandong Province on Implementing Regulations on Work-Related Injury Insurance

Municipal Standard Qingdao Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,185— 18% 8% 573.3— 255—1,274.2 15,927 2,866.9

Medical 3,185— 8.8% 2% 280.3— 63.7—318.5 Insurance 15,927 1,401.6

Unemploym 3,185— 0.7% 0.3% 22.3—111.5 9.6—47.8 ent 15,927 Insurance

Maternity 3,185— 1.5% — 47.8—239 — Insurance 15,927

Work- 3,185— 0.1%-0.95% — Determined — related 15,927 According to

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Injury Industries Insurance Data source: Official Response

Yantai Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,465- 18% 8% 624— 277.2—1,386 17,326 3,118.7

Medical 3,465- 7% 2% 242.6— 69.3—346.5 Insurance 17,326 1212.8

Unemploym 3,465- 0.7% 0.3% 24.3—121 10.4—52 ent 17,326 Insurance

Maternity 3,465- 1% — 34.7—173.3 — Insurance 17,326

Work-related 3,465- 0.24%, — Determined — Injury 17,326 0.48%, According to Insurance 0.84%, Industries 1.08%, 1.32%, 1.56%, 1.92%, 2.28% Data source: Official Response, http://ytrsj.gov.cn/a/2018/06/28/58105.html

Links to Vobao articles: Linyi http://news.vobao.com/zhuanti/919852441707192125.shtml Taian http://news.vobao.com/zhuanti/919848837185539158.shtml Zaozhuang http://news.vobao.com/zhuanti/919795849447259088.shtml Zibo http://news.vobao.com/zhuanti/919794415766100084.shtml Weifang http://news.vobao.com/zhuanti/919791593170134060.shtml Jiyuan http://news.vobao.com/zhuanti/919537456928653175.shtml Jining http://news.vobao.com/zhuanti/919190711901558911.shtml Jinanhttp://news.vobao.com/zhuanti/919188541653075845.shtml

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Heze http://news.vobao.com/zhuanti/919185225546383035.shtml Dongying http://news.vobao.com/zhuanti/919180348805413777.shtml Dezhou http://news.vobao.com/zhuanti/919176610785310797.shtml Binzhou http://news.vobao.com/zhuanti/919174621568393338.shtml Weihai http://news.vobao.com/zhuanti/919172949848721764.shtml Rizhao http://news.vobao.com/zhuanti/918409694418865916.shtml Laiwu http://news.vobao.com/zhuanti/918315749913984326.shtml Liaocheng http://news.vobao.com/zhuanti/918315084901943380.shtml Qingdao http://news.vobao.com/zhuanti/917196796943005669.shtml

Gansu Province Documents Notice on Continuing the Incremental Reduction of Social Insurance Premium Rates Notice of the People’s Government of Gansu Province on Issuing the Measures of Improving the System of the Basic Old-age Insurance for Enterprise Employees Implementation Procedures of Gansu Province on Work-related Injury Insurance Measures of the Gansu Province for the Implementation on the Regulations on Unemployment Insurance

Municipal Standard

Lan Zhou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,286.3— 19% 8% 624.4— 262.9—1,314.6 16,431.5 3,122.1

Medical 3,286.3— 8% 2% 262.904- 65.726-328.6 Insurance 16,431.5 1,314.52

Unemploym 3,286.3— 0.7% 0.3% 23-115 9.8589-49.3 ent 16,431.5 Insurance

Maternity 3,286.3— 1% — 32.9-164.31 — Insurance 16,431.5

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Work-related 3,286.3— 0.2%, 0.4%, — Determined — Injury 16,431.5 0.7%, 0.9%, According to Insurance 1.1%, 1.3%, Industries 1.6%, 1.9% Data source: Official Response

Baiyin Prefecture Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates Base Rates of Rates of Rates of Units of Employees Units Employees

Pension 3,286— 19% 8% 624.4—3,122 262.90—1,314.5 16,431

Medical 3,286— 6% 2% 197.2—985.9 65.7—328.6 Insurance 16,431

Unemploym 3,286— 0.7% 0.3% 23—115 9.9—49.3 ent 16,431 Insurance

Maternity 3,286— 0.5% — 16.4—82.2 — Insurance 16,431

Work-related 3,286— 0.2%, 0.4%, — Determined — Injury 16,431 0.7%, 0.9%, According to Insurance 1.1%, 1.3%, Industries 1.6%, 1.9% Data source: Official Response

Linxia Hui Autonomous Prefecture Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

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Pension 3,286— 19% 8% 624— 62.9—1,314 16,431 3,121.9

Medical 3,286— 6% 2% 197.2—986 65.7—328.6 Insurance 16,431

Unemploym 3,286— 0.7% 0.3% 23—115 9.9—49.3 ent 16,431 Insurance

Maternity 3,286— 0.5% — 16.4—82.2 — Insurance 16,431

Work-related 3,286— 0.2%—0.9% — Determined — Injury 16,431 According to Insurance Industries Data source: Official Response

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Anhui Province Documents Notice on Continuing the Incremental Reduction of Social Insurance Premium Rates Measures of Anhui Province on Implementing the Regulation on Work-related Injury Insurance Interim Provisions of Anhui Province on Maternity Insurance for Employees Provisions of Anhui Province on Unemployment Insurance

Municipal Standard

Hefei Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,396.35— 19% 8% 645— 271.7—1,359 16,981.74 3,226.5

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Medical 3,396.35— 8% 2% 271.7— 67.9—339.6 Insurance 16,981.74 1,359

Unemploym 3,396.35— 0.5% 0.5% 17—85 17—85 ent 16,981.74 Insurance

Maternity 3,396.35— Combined Implementation — — Insurance 16,981.74 of Maternity Insurance and Basic Medical Insurance

Work-related 3,396.35— 0.1%— — Determined — Injury 16,981.74 0.95% According to Insurance Industries Data source: Official Response

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Jiangsu Province Documents Notice of the Jiangsu Provincial Human Resources and Social Security Department and the Jiangsu Provincial Department of Finance on Continuing the Incremental Reduction of Social Insurance Premium Rates Provisions of Jiangsu Province on Maternity Insurance for Employees Measures of the Jiangsu Province on Implementing the Regulation on Work-related Injury Insurance Provisions of Jiangsu Province on Unemployment Insurance Provisions of Jiangsu Province on Basic Old-Age Insurance for Enterprise Employees

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Municipal Standard Nanjing Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,030— 19% 8% 575.7- 242.4-1,594.8 19,935 3,787.7

Medical 3,030— 9% 2% 272.7- 60.6-398.7 Insurance 19,935 1,794.2

Unemploym 3,030— 0.5% 0.5% 15.15-99.7 15.15-99.7 ent 19,935 Insurance

Maternity 3,030— 0.8% — 24.24- — Insurance 19,935 159.48

Work-related 3,030— 0.1%— — Determined — Injury 19,935 0.95% According to Insurance Industries Data source: Official Response

Yangzhou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,125— 19% 8% 593.8— 250—1,594.8 19,935 3,787.7

Medical 3,125— 8% 2% 250— 62.5—398.7 Insurance 19,935 1,594.8

Unemploym 3,125— 0.5% 0.5% 15.6—99.7 15.6—99.7 ent 19,935

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Insurance

Maternity 3,125— 0.5% — 15.6—99.7 — Insurance 19,935

Work-related 3,125— 0.3—0.6% — Determined — Injury 19,935 (Floats According to Insurance according to Industries types of industry)

Critical 3,125— 1% 6RMB 31.25— 6RMB Illness 19,935 199.35 Insurance Data source: Official Response

Suzhou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates Base Rates of Rates of Rates of Units of Employees Units Employees

Pension 3,030- 19% 8% 575.7—4,173 242.4—1,757 21,963

Medical 3,030- 8% 2% 242.4—1,757 60.6—439.3 Insurance 21,963

Local 3,030- 1% — 30.3-219.63 — Supplement 21,963 ary Medical Insurance

Unemploym 3,030- 0.5% 0.5% 15.15—109.8 15.15—109.8 ent 21,963 Insurance

Maternity 3,030- 0.8% — 24.24—175.7 — Insurance 21,963

Work-related 3,030- 0.15%, — Determined — Injury 21,963 0.3%, 0.5%, According to

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Insurance 0.6%, 0.8%, Industries 0.9%, 1.1%, 1.5% Data source: Official Response

Wuxi Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,030— 19% 8% 575.7— 242.4—1,594.8 19,935 3,787.7

Medical 3,030— 7% 2% 212.1— 60.6—398.7 Insurance 19,935 1,395.5

Employee 3,030— 0.9% — 27.27— — Supplement 19,935 179.4 ary Medical Insurance

Unemploym 3,030— 0.5% 0.5% 15.2—99.7 15.2—99.7 ent 19,935 Insurance

Maternity 3,030— 0.8% — 24.2—159.5 — Insurance 19,935

Work- 3,030— Determined — Determined — related 19,935 According to According to Injury Industries Industries Insurance Data source: Official Response, Notice of Wuxi on Continuing the Reduction of Social Insurance Premium Rates by Stages

Suqian (Rates for Industrial Park) Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts

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of Payment Payment Payment Payment Rates of Contribution Rates of Rates of Rates of Employees Base Units Employees Units

Pension 3,125— 19% 8% 593.75— 250—1,594.8 19,935 3787.7

Medical 3,125— 7% 2% 218.75— 62.5—398.7 Insurance 19,935 +5 RMB +5 RMB 1,395.5 critical critical illness illness insurance insurance

Unemploym 3,125— 0.5% 0.5% 15.625— 15.63—99.7 ent 19,935 99.7 Insurance

Maternity 3,125— 1% — 31.25— — Insurance 19,935 199.4

Work-related 3,125— 0.2%-1% — Determined — Injury 19,935 According to Insurance Industries Data source: Official Response

Taizhou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,125— 19% 8% 593.8— 250—1,594.8 19,935 3,787.7

Medical 3,125— 9.5% 2% 296.88— 62.5—398.7 Insurance 19,935 1,893.8

Critical 3,125— 0.5% 0.3% 15.63— 9.38—59.81 Illness 19,935 99.68 Insurance

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Unemploym 3,125— 0.5% 0.5% 15.6—99.7 15.6—99.7 ent 19,935 Insurance

Maternity 3,125— Combined Implementation — — Insurance 19,935 of Maternity Insurance and Basic Medical Insurance

Work-related 3,125— 0.6%— — Determined — Injury 19,935 2.4% According to Insurance Industries Data source: Official Response

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Zhejiang Province Documents Opinions of the General Office of the Provincial People's Government of Zhejiang on Further Reducing Industrial Costs for Optimizing Development Regulations of Zhejiang Province on Work-related Injury Insurance Notice of the People’s Government of Zhejiang Province on Issuing Interim Provisions of Zhejiang Province on Maternity Insurance Introducing Methods for Employees' Medical Insurance in Zhejiang Province Decision on Amending the Regulation of Zhejiang Province on the Basic Old-age Insurance for Employees Notice of the People's Government of Zhejiang Province on Problems with the Implementation of Zhejiang's Unemployment Insurance Regulations

Municipal Standard Hangzhou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees

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Units Employees Units

Pension 3,054.95- 14% 8% 427.69- 244.4-1,222 15,274.74 2,138.5

Medical 3,054.95- 10.5% 2% 320.8— 61.1-305.5 Insurance 15,274.74 1,603.8

Unemploym 3,054.95- 0.5% 0.5% 15.27—76.4 15.27-76.4 ent 15,274.74 Insurance

Maternity 3,054.95- 1.2% — 36.66— — Insurance 15,274.74 183.3

Work-related 3,054.95- Determined — Determined — Injury 15,274.74 According to According to Insurance Industries Industries Data source: http://www.zjhz.hrss.gov.cn/html/zwzx/zwdt/78939.html

Shaoxing Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 5,092— 14% 8% 427.7— 244.4—1,221.9 15,274 2,138.4

Medical 5,092— 5% — 254.6— — Insurance 15,274 763.7

Unemploym 5,092— 0.5% 0.5% 25.46— 25.46—76.37 ent 15,274 76.37 Insurance

Maternity 5,092— 0.6% — 30.6—91.6 — Insurance 15,274

Work-related 5,092— 0.2—1.9 — Determined — Injury 15,274 (Determined According to

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Insurance According to Industries Industries）

Data source: Official Response, http://www.zjhrss.gov.cn/art/2018/5/22/art_1392230_10263.html

Jiaxing Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,060- 14% 8% 428.4- 244.8-1,222.4 15,280 2,139.2

Medical 4,977 5% 1.5% 248.85 74.65 Insurance (Method 1)

Medical 4,977 7% 2% 348.39 99.54 Insurance (Method 2)

Unemploym 3,060— 0.5% 0.5% 15.3—76.4 15.3—76.4 ent 15,280 Insurance

Maternity 3,060— 0.5% — 15.3—76.4 — Insurance 15,280

Work-related 3,060— 0.2%-1.9% — Determined — Injury 15,280 According to Insurance Industries Data source: Official Response, https://mp.weixin.qq.com/s/0gB6QYI8yxH3psYDMg791Q

Ningbo Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

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Pension 3,279— 14% 8% 459.1— 262.3—1,311.5 16,394 2,295.2

Medical 3,279— 8.5%+0.5% 2% 295.1— 65.6—327.9 Insurance 16,394 1,475.5

Unemploym 3,279— 0.5% 0.5% 16.4—82 16.4—82 ent 16,394 Insurance

Maternity 3,279— 0.7% — 23-114.8 — Insurance 16,394

Work-related 3,279— 0.2%—1.9% — Determined — Injury 16,394 According to Insurance Industries Data source: Official Response

Cixi (A subordinate county-level city in Ningbo) Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,279— 14% 8% 459.1— 262.3—1,311.5 16,394 2,295.2

Medical 3,279— (7.5+0.5)% 2% 262.3— 65.6—327.9 Insurance 16,394 1,311.6

Unemploym 3,279— 0.5% 0.5% 16.4—82 16.4—82 ent 16,394 Insurance

Maternity 3,279— 0.5% — 16.4—82 — Insurance 16,394

Work-related 3,279— Determined — Determined — Injury 16,394 According to According to Insurance Industries Industries Data source: http://laodong.cixi.gov.cn/art/2018/4/25/art_15163_1490950.html

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Fujian Province Documents Notice of the Fujian Department of Human Resources and Social Security, the Fujian Provincial Department of Finance, the State Administration of Taxation, and the Fujian Administration of Taxation on Continuing the Incremental Reduction of Unemployment and Workplace Injury Insurance Rates Regulations of Fujian Province on Basic Pension Insurance of Urban Employees Decision of the Standing Committee of the National People's Congress of Fujian Province on Amending Some Local Regulations Notice of the Fujian Human Resources and Social Security Department, Fujian Provincial Department of Finance, and the Fujian Local Taxation Bureau on Questions Related to the Incremental Reduction of Unemployment Insurance Rates Notice of the Fujian Human Resources and Social Security Department, Department of Finance, and the Local Taxation Bureau on the Incremental Reduction of Unemployment Insurance and Work-Related Injury Insurance Rates

Municipal Standard

Xiamen (07/2018 - 12/2018) Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 1,700- 12% 8% 204-2,263.7 136-1,509.1 18,864

Medical 3,772.8- 6% 2% 226.37- 75.45-377.3 Insurance 18,864 1,131.8

Unemploym ≥1,700 0.5% 0.5% ≥8.5 ≥8.5 ent

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Insurance

Maternity 3,772.8- 0.7% — 26.4-132 — Insurance 18,864

Work-related ≥1,700 Determined — Determined — Injury According to According to Insurance Industries Industries (Before December 2018, all industries other than construction industry shall reduce the current contribute base by half)

Data source: https://mp.weixin.qq.com/s/2lWfjUw0gbkGqzAgO5hMzw

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Guangdong Province Documents Guangdong Province Pension Regulation (Guangdong Province 12th Meeting of the Standing Committee of the National People's Congress Announcement of Amendment #23) Regulations of Guangdong Province on Work-related Injury Insurance Regulations of Guangdong Province on Unemployment Insurance Provisions of Guangdong Province on Employees Maternity Insurance (2014 Revision) Notice on Provisional Methods for Information Disclosure Regarding Social Insurance in Guangdong Province

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Decision of the Standing Committee of the Guangdong People's Congress Regarding the Ratification of the "Regulation of Medical Insurance"

Municipal Standard Shenzhen Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Units Rates of Rates of Employees Employees Units

Pension 2,200- Has Shenzhen 8% Has 176-2,003.5 25,044 hukou: 14% Shenzhen Does not have hukou: 308- Shenzhen 3,506 hukou: 13% Does not have Shenzhen hukou: 286- 3,256

Medical First Tier First Tier First Tier First Tier First Tier 100.18- Insurance 5,009- 6%+0.2% 2% 310.6- 500.88 25,044 Second Tier Second 1,552.7 Second Tier Second Tier 0.5%+0.1% Tier 0.2% Second Tier 16.696 8,348 Third Tier Third Tier 50.1 Third Tier 8.348 Third Tier 0.4%+0.05% 0.1% Third Tier 8,348 37.6

Unemploym 2,200 1% 0.5% 22 11 ent Insurance

Maternity 2,200- 0.45% — 9.9-112.7 — Insurance 25,044

Work-related 2,200- 0.14%, 0.28%, — Determined — Injury 25,044 0.49%, 0.63%, According to Insurance 0.66%, 0.78%, Industries 0.96%, 1.14% Data source: http://www.szsi.gov.cn/sbjxxgk/tzgg/simtgg/201806/t20180626_12215948.htm http://www.szsi.gov.cn/sbjxxgk/tzgg/simtgg/201802/t20180205_10767179.htm

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Dongguan Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Units Rates of Rates of Employees Employees Units

pension 3,100— 13% 8% 403— 248—1,600.32 20,004 2,600.52

Medical 4,454 1.6% 0.5% 71.62 22.27 Insurance

Unemploym 1,720— 0.48% — 0.2% 8.6—77.025 3.44—30.81 ent 15,405 0.5% Insurance

Maternity 1,720— 0.7% — 12.04— — Insurance 15,405 107.8

Work-related 2,672.4— Determined — Determined — Injury 13,362 According to According to Insurance Industries Industries Data source: Official Response

Foshan Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Units Rates of Rates of Employees Employees Units

Pension 3,100— 13% 8% 403— 248—1,600.3 20,004 2,600.5

Medical 5,599 4% First Tier 71.62 First Tier 28 Insurance 0.5% Second Tier 84 Second Tier 1.5%

Unemploym 1,720— 0.5% 0.2% 8.6—91 3.4—36.4 ent 18,177 Insurance

Maternity 4,544— 0.5% — 22.7—91 — Insurance 18,177

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Work-related 3,635— 0.2%—1.3% — Determined — Injury 18,177 (Determined According to Insurance According to Industries Industries) Source: http://fs.gdltax.gov.cn/fstax/portal/fzgb/fs/2017- 12/10/content_690521641b6e406ba54bb055fc48ee21.shtml http://www.fssi.gov.cn/bmfw/jfbz/201807/t20180704_7146714.html

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Sichuan Province Documents Sichuan Province to Implement Continued Incremental Reduction of Social Insurance Premium Rates Regulations of Sichuan Province on Unemployment Insurance Regulations of Sichuan Province on Maternity Insurance Notice of the Sichuan Province Human Resources and Social Security Department and the Sichuan Province Finance Office on "Appropriately Reducing the Maternity Insurance Rate"

Municipal Standard Chengdu

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Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 2,388— 19% 8% 453.7— 191—1,432.6 17,908 3,402.5

Medical 3,255— 7.5% 2% 244.1— 65.1—325.5 Insurance 16,274 1,266

Unemploym 3,255— 0.6% 0.4% 19.5—97.6 13—65.1 ent 16,274 Insurance

Maternity 3,255— 0.8% — 26—130.2 — Insurance 16,274

Work-related 3,255— 0.2%, 0.4%, — Determined — Injury 16,274 0.7%, 0.9%, According to Insurance 1.1%, 1.3%, Industries 1.6%, 1.9% Data source: Notice of the People’s Government of Chengdu Municipality on Adjusting the Premium Rates of Maternity Insurance Notice on Adjusting the Policies for the Premium Rates of Work-Related Injury Insurance Measures of Chengdu Municipality on Medical Insurance for Urban Employees

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Neijiang http://news.vobao.com/zhuanti/922559004116222322.shtml Liangshan Zhou http://news.vobao.com/zhuanti/922554776597110814.shtml Guangan http://news.vobao.com/zhuanti/922547269943203679.shtml Dazhou http://news.vobao.com/zhuanti/922290257041661030.shtml Suining http://news.vobao.com/zhuanti/922640521982186825.shtml

Tibet Autonomous Region Province Documents Measures of Tibet Autonomous Region on Implementing the Regulation on Work-related Injury Insurance Measures of Tibet Autonomous Region on Maternity Insurance for Urban Employees Measures for the Implementation of Unemployment insurance in the Tibet Autonomous Region

Municipal Standard Lhasa Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 4,552.2— 19% 8% 865— 364.2—1,821 22,761 4,324.6

Medical 4,552.2— 8% 2% 364.2— 91—455.2 Insurance 22,761 1,821

Unemploym 4,552.2— 0.5% 0.5% 22.8—113.8 22.8—113.8 ent 22,761 Insurance

Maternity 4,552.2— 0.5% — 22.8—113.8 — Insurance 22,761

Work-related 4,552.2— Determined — Determined — Injury 22,761 According to According to Insurance Industries Industries Data source: Official Response

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Hainan Province Documents Hainan Province Implementation of the Bylaws Regarding Workers' Basic Medical Insurance Hainan Province Regulation on Workers' Unemployment Insurance Regulations on Maternity Insurance for Urban Employees in Hainan Province -- Maternity Insurance -- People’s Government Network of Hainan Province New Regulations on Work Injury Insurance -- Work Injury Insurance -- People’s Government Network of Hainan Province Notice on the Incremental Reduction of Workers’ Pension and Unemployment Insurance Rates in Towns and Cities of Hainan Province

Municipal Standard Haikou Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits of Monthly Payment Amounts Contribution Base Payment Payment Payment Rates Payment Rates Rates of Rates of of Units of Employees Units Employees

Pension 3,453-17,265 19% 8% 656.07- 276.24-1,381.2 3,280.35

Medical 3,453-17,265 8% 2% 276.24-1,381.2 69.06-345.3 Insurance

Unemploym 3,453-17,265 0.5% 0.5% 17.27-86.33 17.27-86.33 ent Insurance

Maternity 3,453-17,265 0.5% — 17.27-86.33 — Insurance

Work-related 3,453-17,265 0.1%- — Determined — Injury 0.75% According to Insurance Industries Data source: Official Response, July 2018 to April 2019 Social Insurance Contribution Base and Rates

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Hebei Province Documents Implementation Procedures of Hebei Province on Work-related Injury Insurance Decision of the People’s Government of Hebei Province on Revising the Implementation Measures of Hebei Province on Unemployment Insurance Measures for the Basic Endowment Insurance System for Employees of Unified Enterprises of Hebei Province Proposals of the People's Government of Hebei Province on Establishing a Unified Basic Medical Insurance System for Countryside and City Dwellers Interim Measures of Hebei Province on Maternity Insurance for Urban Employees

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Liaoning Province Documents Implementation Procedures of Liaoning Province on Work-related Injury Insurance Notice of the People's Government of Liaoning Province on Issuing the Work Plan for Reducing the Cost of Real-Economy Enterprises

Municipal Standard Liaoyang Types of Upper and Contribution Rate Upper and Lower Limits of Insurance Lower Limits Monthly Payment Amounts of Contribution Payment Payment Payment Payment Rates of Base Rates of Rates of Rates of Employees Units Employees Units

Pension 3,019- 20% 8% 603.8-3,018 241.52-1,207.2 15,090

Medical 3,019- 7% 2% 211.33- 60.38-301.8 Insurance 15,090 1,056.3

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Unemploym 3,019- 0.5% 0.5% 15.095-75.5 15.095-75.5 ent 15,090 Insurance

Maternity 3,019- 0.5% — 15.095-95.5 — Insurance 15,090

Work-related 3,019- 0.3%, 0.6%, — Determined — Injury 15,090 1.05%, According to Insurance 1.35%, Industries 1.65%, 1.95%, 2.4%, 2.85% Data source: Official Response

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Heilongjiang Province Documents Regulations of Heilongjiang Province on Unemployment Insurance Notice of Heilongjiang Province on Forwarding the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Appropriately Reducing the Maternity Insurance Premium Rates Notice of the People’s Government of Heilongjiang Province on Issuing the Implementation Procedures on Work-related Injury of Heilongjiang Province Notice of People's Government of Heilongjiang Province on Printing and Distributing the Implementation Rules for Reducing the Cost of Real Economy Enterprises in Heilongjiang Province

Municipal Standard Harbin

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Pension 2,787— 20% 8% 557—2,787 223—1,115 13,935

Medical 5,628.5— 7.5% 2% 422.1— 112.6—337.7 Insurance 16,886 1,266

Unemploym 3,377.1— 0.5% 0.5% 16.9—84.4 16.9—84.4 ent 16,886 Insurance

Maternity 3,377.1— 0.6% — 20.3—101.3 — Insurance 16,886

Work-related 3,377.1— Determined — Determined — Injury 16,886 According to According to Insurance Industries Industries Data source: Official Response, http://www.hl.lss.gov.cn/hljhrss/third.jsp?id=5544555422

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Inner Mongolia Autonomous Region Province Documents Notice on Printing and Issuing the Trial Measures for Maternity Insurance in Inner Mongolia Autonomous Region Regulations of Mongolia Autonomous Region on Basic Medical Insurance for Urban Employees Explanation of the "Inner Mongolia Autonomous Region Basic Pension Regulation (Draft)” Amended Explanation of the "Inner Mongolia Autonomous Region Basic Pension Regulation (Draft)" 2nd Amended Explanation of the "Inner Mongolia Autonomous Region Basic Pension Regulation (Draft)” Notice of the People's Government of Inner Mongolia Autonomous Region on the "Plan for Implementing the Regulation on Workplace Injury Insurance in Inner Mongolia"

Links to Vobao Articles:

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Baotou http://news.vobao.com/zhuanti/920305861686485646.shtml Tongliao http://news.vobao.com/zhuanti/920221930444604582.shtml Wuhai http://news.vobao.com/zhuanti/920210113427887184.shtml Xinganmeng http://news.vobao.com/zhuanti/920300464975780148.shtml Hohhot http://news.vobao.com/zhuanti/920199665454540628.shtml Ordos http://news.vobao.com/zhuanti/920215661906315387.shtml Ulaanchab http://news.vobao.com/zhuanti/920224291043142559.shtml Xilingol League http://news.vobao.com/zhuanti/920227242353648760.shtml

Guangxi Zhuang Autonomous Region Province Documents A Number of Opinions from the Guangxi Zhuang Autonomous Region People's Government on Reducing the Cost of Real-Economy Enterprises Decision of the People's Government of Guangxi Zhuang Autonomous Region on Amending "Measures of the Guangxi Zhuang Autonomous Region on Implementing the Regulation on Work-related Injury Insurance"

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Ningxia Hui Autonomous Region Province Documents Ningxia Hui Autonomous Region to Implement Continued Incremental Reduction of Social Insurance Premium Rates Ningxia Incrementally Lowers the Rate for Unemployment Insurance Ningxia Hui Autonomous Region Industrial Injury Insurance Fluctuation Management Plan Measures of Ningxia Hui Autonomous Region on Maternity Insurance for Employees Measures of Ningxia Hui Autonomous Region on Implementing the Regulation on Work-related Injury Insurance

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Jilin Province Documents Human Resources and Social Security Department and the Ministry of Finance Notice on Continuing the Incremental Reduction of Social Insurance Rates Measures of Jilin Province on Maternity Insurance for Employees Measures of Jilin Province on Implementing the Regulation on Work-related Injury Insurance Jilin Province Implementation Measures for a Unified Pension System for Enterprise Employees Decision of the People’s Government of Jilin Province on Amending the Regulation on Work- related Injury Insurance of Jilin Province

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Hunan Province Documents Notice of the Hunan Provincial Department of Human Resources and Social Security and the Hunan Provincial Department of Finance on Phased Reduction of Employee Pension Insurance and Unemployment Insurance Rates in the Province Measures of Hunan Province on Maternity Insurance for Employees Measures of Hunan Province on Implementing the Regulation for Work-related Injury Insurance

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Hubei Province Documents Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Adjusting the Policies for the Premium Rates of Work-Related Injury Insurance The Human Resources and Social Security Department and Ministry of Finance of Hubei Province’s Notice on a Province-Level Plan for Improving Industry Workers Basic Pension Measures of Hubei Province for the Implementation of Work-related Injury Insurance Implementation Measures of Hubei Province on Unemployment Insurance

Links to Vobao Articles:

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Wuhan http://news.vobao.com/zhuanti/919683325028045625.shtml Qianjiang http://news.vobao.com/zhuanti/917946303771224778.shtml Ezhou http://news.vobao.com/zhuanti/917891622772832552.shtml Xianning http://news.vobao.com/zhuanti/917891452754230965.shtml Yichang http://news.vobao.com/zhuanti/917889579210360293.shtml Shiyan http://news.vobao.com/zhuanti/917889451257707596.shtml Jingzhou http://news.vobao.com/zhuanti/917889278743434459.shtml Xiangyang http://news.vobao.com/zhuanti/917878397150093526.shtml Huangshi http://news.vobao.com/zhuanti/917106119677668762.shtml

Qinghai Province Documents Qinghai Province Continues to Implement the Policy of Reducing Social Insurance Rates Qinghai Province Continues to Reduce Social Insurance Rates Notice on Adjusting the Maternity Insurance for Urban Workers in the Province Medical Insurance Premium Qinghai Province Measures on Implementing the Regulation on Work-related Injury Insurance Notice of the People’s Government of Qinghai Province on Printing and Distributing the Detailed Rules for the Implementation of Basic Medical Insurance for Provincial-level Workers Implementation Opinions of the People’s Government of Qinghai Province on Improving the System of the Basic Old-age Insurance for Enterprise Employees Notice on the Implementation of the "Measures for the Implementation of the Regulations on Industrial Injury Insurance in Qinghai Province (Revision)"

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Yunnan Province Documents Interpretation of the Policy on the Notice of Phased Reduction of Social Insurance Rate Regulations of Yunnan Province on Unemployment Insurance Interim Provisions of Yunnan Province on Basic Medical Insurance for Urban Employees Notice of the Yunnan Provincial Government on the "Yunnan Province Temporary Plan for Worker's Serious Illness Supplementary Health Insurance" Notice of the People's Government of Yunnan Province on Measures for the Implementation of Industrial-Injury Insurance Notice of the Yunnan Human Resources and Social Security Department on the "Plan for Implementing Maternity Insurance on the Province-Level"

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Guizhou Province Documents Notice of the Ministry of Human Resources and Social Security of Guizhou Province and the Provincial Department of Finance on Phased Reduction of the Rate of Basic Pension Contribution and Rate of Unemployment Insurance Units Contribution Notice of the Provincial Department of Human Resources and Social Security and the Provincial Department of Finance on Further Phased Reduction of Unemployment Insurance Rates Regulations of Guizhou Province on Work-related Injury Insurance Measures of Guizhou Province on Unemployment Insurance

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Shanxi Province Documents

Notice on Incrementally Lowering the Rate of Social Insurance Premiums Measures of Shanxi Province on Implementing the Regulation on Work-related Injury Insurance Notice of the General Office of the Shanxi Provincial Government on Issuing the Measures of Shanxi Province on Maternity Insurance for Urban Employees Notice of the Shanxi Province People's Government's Amendments and Provisions Regarding the "Shanxi Province Workers' Maternity Insurance Plan"

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Jiangxi Province Documents

Notice on Continuing the Incremental Reduction of the Rate of Social Insurance Premiums Notice on Printing and Distributing the Measures for the Implementation of Medical, Industrial Injury, and Maternity Insurance in Jiangxi Province Decision of People's Government of Zhejiang Province to Amend the "Implementation of the Unemployment Insurance Regulation"

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Notice of the Jiangxi Provincial Department of Human Resources and Social Security and the Department of Finance on Phased Reduction of Social Insurance Rates

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Shaanxi Province Documents Implementation Opinions of the People’s Government of Shaanxi Province on Improving the System of the Basic Old-age Insurance for Enterprise Employees Decision of People’s Government of Shaanxi Provincial on Amending and Abolishing Some Provincial Government Regulations (Unemployment Insurance) Measures of Shaanxi Province on Implementing the Regulation on Work-related Injury Insurance Notice on Issuing the Interim Measures of Shaanxi Province on Maternity Insurance for Urban Employees

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Xinjiang Uyghur Autonomous Region Province Documents Xinjiang Uyghur Autonomous Region Workers' Maternity Insurance Methods Notice on the Implementation of Work-Related Injury Insurance in the Xinjiang Uyghur Autonomous Region Notice on Issuing Xinjiang Uyghur Autonomous Region Industrial Workers Old-Age Insurance Based on Unified Approach Xinjiang Uyghur Autonomous Region to Continue Incrementally Lowering the Rate of Social Insurance Premiums

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Links to Vobao Articles: Ürümqi http://news.vobao.com/zhuanti/917106776441604135.shtml

Housing Provident Fund

Regions Upper and Lower Limits of Data source Contribution Base and Contribution Rate

Jiangxi Province 12% Notice on the Adjustment of Monthly Payment Amount the Annual Housing Provident Upper Limit 4,362 RMB Fund Payment Base, Upper Monthly Payment Amount and Lower Limit of Monthly Lower Limit 260 RMB Payment Amount for Fiscal Year 2018

Henan Province 5~12% Notice of the People’s Government of Hebei Province Regarding the Promotion of Supply-Side Structural Reform and Special Activities to Reduce Costs

Hebei Province 5~12% Notice on Adjustment of Housing Provident Fund Payment Base and Payment Rates for Fiscal Year 2018

Jiangsu Province 5~12% Notice of the Ministry of Housing and Urban-Rural Development, the Ministry of Finance and the People's Bank of China on Improving the Mechanism for Making Contributions to Housing Provident Fund and Further Reducing the Costs of Enterprises

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Shanxi Province 5~12% Explanations on the Upper Limit 19,443 RMB Adjustment of the Housing Lower Limit Xincheng District, Provident Fund Payment Beilin District, Lianhu District, Base for Fiscal Year 2018 Weiyang District, Yanta District, Baqiao District, Yanliang District: 1,680 RMB per month;

Changan District, Lintong District, Gaoling District: 1,580 RMB per month;

Huyi District, Zhouzhi County 1,480 RMB per month; Lantian County 1,380 RMB per month.

Contributing employers located outside of Xi’an shall pay according to the rates as determined by the local authorities.

Gansu Province 5~12% Notice on the Approvement of Upper Limit 18,072 RMB Annual Housing Provident Lower Limit 3,614 RMB Fund Payment Rates and

Payment Base for Fiscal Year 2018

Beijing 5~12% Notice of the Beijing Municipal Housing Provident Fund Management Committee on the Implementation of the Notice of the Ministry of Housing and Urban-Rural Development, the Ministry of Finance and the People's Bank of China on Improving the Mechanism for Making Contributions to Housing Provident Fund and Further Reducing the Costs of Enterprises

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Shanghai 5~7% A Chronology of Payment Monthly Payment Amount Basis, Payment Rates, Upper Limit 2,996 RMB Payment Amount Caps and Monthly Payment Amount Floors (Upper & Lower Limit) Lower Limit 322 RMB for Housing Provident Fund of Shanghai Municipality

Tianjin 5~12% Notice on the Adjustment of Upper Limit 24,240 RMB Housing Provident Fund Lower Limit 2,050 RMB Payment Amount for Fiscal Year 2018

Chongqing 5~12% Notice on Determining the Upper Limit 18,318 RMB Upper and Lower Limits of Lower Limit 1,500 RMB Housing Provident Fund Payment Base for Fiscal Year 2018

Zhengzhou 5~12% Notice on the Approvement of Upper Limit 15,292 RMB Provincial Direct Housing Lower Limit 1,600 RMB Provident Fund Payment Rates and Payment Base for Fiscal Year 2018

Kaifeng 5~12% Notice on Adjustment of Upper Limit 51,915 RMB Housing Provident Fund Lower Limit 1,570 RMB Payment Base and Payment Rates for Fiscal Year 2018

Luoyang 5%~12% Notice on Adjustment of Upper Limit 14,140 RMB Housing Provident Fund Lower Limit urban area Payment Base and Payment (including Jili District), Xinan Rates for Fiscal Year 2018 County, Luanchuan County, Yanshi 1,720 RMB Yichuan County, Mengjin County, Yiyang County, Luoning County, Song County, Ruyang County 1,570 RMB

Zhoukou 5~12% Zhoukou Housing Provident Upper Limit 12,565 RMB Fund to Adjust Payment Lower Limit 2,513 RMB Rates and Payment Base for Fiscal Year 2018

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Changye Upper Limit 14,438 RMB Changye will Adjust Housing Lower Limit Urban District , Provident Fund Payment Gaoxin District, Xianghuan Base, Upper and Lower District 1,620RMB; Suburban Limits of Month Payment District, Lucheng City 1,520RMB; Changzhi County, Amounts for Fiscal Year 2018 Tunliu County, Qinyuan County, Changzi County 1,420RMB: Pingshun County, Qin County, Wuxiang County, Huguan County, Licheng County 1,320RMB

5~12% Notice on Adjustment of Upper Limit 15,500 RMB Housing Provident Fund Yancheng Lower Limit 1,520RMB Payment Base for Fiscal Year 2018

Hefei 5~12% Hebei to Adjust Housing Upper Limit 20,172 RMB Provident Fund Payment Lower Limit 1,520 RMB Amount Next Month

Taizhou 5~12% Notice on Adjustment of Upper Limit 18,000 RMB Housing Provident Fund Lower Limit Urban District Payment Base for Fiscal Year 2,328RMB, Jingjiang, 2018 Taixing, Xinghua 2,299 RMB

Nanjing Upper Limit 25,300 RMB Supplementary Notice on the Lower Limit 2,020 RMB Adjustment of Housing Provident Fund Payment Base for Fiscal Year of 2018

Notice on Adjustment of Housing Provident Fund Payment Base for Fiscal Year 2018

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Zhenjiang Upper Limit 20,600 RMB Notice on Adjustment of the Lower Limit 1,890 RMB Housing Provident Fund Payment Base for Fiscal Year 2018

Notice on Adjustment of Housing Provident Fund Payment Base and Monthly Payment Amount on the Upper and Lower Limit for Fiscal Year 2018

Changzhou Upper Limit 20,980 RMB Notice on Adjustment of Lower Limit Changzhou Changzhou Housing Provident Fund Payment Urban District（Wujin Distrcit Base for Fiscal Year 2018 included） 2,020 RMB, Liyang District and Jintan District 1,850 RMB

Fuzhou 5~12% Notice on Adjustment of Upper Limit 18,783 RMB Fuzhou Housing Provident Lower Limit 1,650 RMB Fund Payment Base for Fiscal Year 2018

Notice on Reducing Enterprise Costs to Support Rigid Housing Demand and Resolving Irregular Withdrawal of Housing Provident Fund

Putian 5~12% Notice of Putian Housing Upper Limit 14,841 RMB Provident Fund Management Lower Limit 1,500 RMB on Housing Provident Fund Payment Rate

Sanming 5~12% Notice of Sanming Municipal Upper Limit 17,886 RMB Housing Provident Fund Lower Limit 1,788 Management Committee on Adjusting Housing Provident Fund Payment Rate

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Wuhan 8~12% Wuhan Housing Provident Upper Limit 19,921 RMB Fund Management Center: Lower Limit 1,500 RMB Payment Amount of Housing Provident Fund to Increase starting on July 1st

Anshun 12% Notice on Adjustment of Upper Limit 17,550 RMB Housing Provident Fund Lower Limit Xixiu District, Payment Base and Monthly Pingba District 1,680RMB Payment Amount on the Upper and Lower Limit for Municipal authorities and Fiscal Year 2018 development zones pay according to the rate for Xixiu District

Puding County, Guanling County, Zhenning County and Ziyun County 1,470RMB

Huangguoshu Administrative Committee pays according to the rate for Zhenning County

Guangzhou 5~12% Notice on Issues Concerning Upper Limit 24,654 RMB Adjustment of Housing Lower Limit 1,895 RMB Provident Fund Payment

Amount for 2018-2019 by Guangzhou Housing Provident Fund Management Center

Shenzhen 5~12% Notice on Adjustment of Upper Limit 25,044 RMB Housing Provident Fund Lower Limit 2,130 RMB Payment Base and Payment Rates for Fiscal Year 2018 by Shenzhen Housing Provident Fund Management Center

Shantou 5~12% Notice Issued by Shantou Housing Provident Fund Management Center

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Foshan 5~12% Notice on Adjustment of Upper Limit 18,178 RMB Housing Provident Fund Lower Limit 1,720 RMB Payment for Fiscal Year 2018

Dongguan Upper Limit 27,391 RMB Notice on Adjustment of Lower Limit 1,510 RMB Housing Provident Fund Payment Base on Upper and Lower Limit for Fiscal Year 2018

Zhongshan 5~12% Notice on Effectively Upper Limit 17,010 RMB Implementing the Adjustment Lower Limit 1,720 RMB of Housing Provident Fund Payment Base and Monthly Payment Amounts for Fiscal Year 2018

Zhanjiang Upper Limit Urban District Notice on Adjustment of 18,877 RMB, Lianjiang City Housing Provident Fund 14,277 RMB, Leizhou City Payment Base for Fiscal Year 10,226 RMB, Wuchuan City 2018 12,836 RMB, Suixi County 13,380 RMB, Xuwen County 12,722 RMB

Lower Limit 1,210 RMB

Qingdao 5~12% Notice on Adjustment of Upper Limit 20,884.74 RMB Housing Provident Fund Lower Limit Shinan District, Payment Base and Payment Shibei District, Huangdao Rates for Fiscal Year 2018 District, Laoshan District, Licang District, Chengyang District 1,768.33 RMB, Jimo District, Jiaozhou City, Pingdu City, Laixi City 1,602.5 RMB

Baoding 5~12% Notice on the Adjustment of Upper Limit 15,959 RMB Housing Provident Fund Lower Limit 1,650 RMB Payment Base and Standardization of Payment Management for Fiscal Year 2018

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Shijiazhuang 5%~12% Notice on Adjustment of Upper Limit 18,285 RMB Housing Provident Fund Lower Limit 3,657 RMB Payment Base and Payment Rate for Fiscal Year 2018

Tangshan 12% Notice on Adjustment of Upper Limit 16,710 RMB Tangshan Housing Provident Lower Limit 1,650 RMB Fund Payment Base and Payment Rates for Fiscal Year 2018

Yulin 5~12% Notice on Adjustment of Yulin Upper Limit 15,225 RMB Housing Provident Fund Lower Limit 1,450 RMB Payment Base, Upper and Lower Limits of Month Payment Amounts for Fiscal Year 2018

Wenzhou 5~12% Notice on Effectively Upper Limit 18,544 RMB Implementing the Adjustment Lower Limit 3,709 RMB of Wenzhou Housing Provident Fund Payment Base for Fiscal Year 2018

Ningbo 5~12% Notice on Adjustment of Upper Limit 24,420 RMB Ningbo Housing Provident Lower Limit 2,010 RMB Fund Payment Base for Fiscal Year 2018

Hangzhou 5%~12% Notice of the Adjustment of Upper Limit 24,420 RMB the 2018 Housing Fund Lower Limit 2,010 RMB Deposit Amount

Neijiang 5~12% Notice of Neijiang Housing Upper Limit 16,027 RMB Provident Fund Management Lower Limit 1,380 RMB Center on Adjustment of Housing Provident Fund Payment Base for Fiscal Year 2018

Laiwu 5~12% Notice of Adjustment of Laiwu Upper Limit 14,935 RMB Housing Provident Fund Lower Limit 1,730 RMB Payment Base and Payment Rates for Fiscal Year 2018

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Jiyuan 12% Notice on Adjustment of Upper Limit 13,402 RMB Jiyuan Housing Provident Lower Limit 2,200 RMB Fund Payment Base for Fiscal Year 2018

Wuhu 5~12% Notice of Adjustment of Wuhu Upper Limit 16,722 RMB Housing Provident Fund Lower Limit 1,350 RMB Payment Base and Payment Rates for Fiscal Year 2018

Nanning Upper Limit 3,225 RMB Notice on Announcement of Lower Limit 1,400 RMB Upper and Lower Limits of Housing Provident Fund Payment Base for Fiscal Year 2018

Yantai Upper Limit 17,255 RMB Notice on Determining the Lower Limit Laiyang City, Upper and Lower Limits of Xixia City, Haiyang City, Housing Provident Fund Changdao County 1,730 Payment Base for Fiscal Year RMB 2018 Other counties and Districts 1,910 RMB

Dongying 5~12% Notice on Adjustment of Upper Limit 4,618 RMB Dongying City Housing Lower Limit 192 RMB Provident Fund Payment Base, Upper and Lower Limits of Month Payment Amounts for Fiscal Year 2018

Chengdu 5~12% Notice on the Implementation Upper Limit 22,302 RMB Standards of Chengdu Lower Limit Tianfu New Housing Provident Fund District, Chengdu Hi-tech Payment Rates and Payment Industrial Development Zone, Base for Fiscal Year 2018 Jinjiang District, Qingyang District, Jinniu District, Wuhou District, Chenghua District, Longquanyi District, Qingbaijiang District, Xindu District, Wenjiang District, Shuangliu District, Pidu District, Xinjin County 1,500 RMB; Jianyang City, Dujiangyan City, Pengzhou City, Qionglai City,

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Chongzhou City, Jintang County, Dayi County, Pujiang County 1,380 RMB

Dazhou Upper Limit 12,690 RMB Notice on the Adjustment of Lower Limit 1,380 RMB Upper and Lower Limits of Monthly Payment Amounts for Fiscal Year 2018

Jinan 5~12% Notice on Adjusting the Upper Limit 3,229.2 RMB Housing Provident Fund Lower Limit 86.5 RMB Payment Base, Upper and Lower Limits of Month Payment Amounts for Fiscal Year 2018

Zigong 7~12% Notice on Adjustment of Upper Limit 5,331.84 RMB Housing Provident Fund Lower Limit 1,650 RMB Payment Base, Upper and Lower Limits of Month Payment Amounts for Fiscal Year 2018

Lijiang 5~12% Notice of Lijiang Housing Upper Limit 18,465 RMB Provident Fund Management Lower Limit 3,693 RMB Center on Adjustment of Upper and Lower Limits of Monthly Payment Amounts for Fiscal Year of 2018

Kunming 5%~12% Kunming Housing Provident Upper Limit 19,088 Fund Payment Management RMB/month Regulations (Revised Edition) Lower Limit

Area 1: 1,570 RMB/month Area 2: 1,400 RMB/month Notice on the Adjustment of Upper and Lower Limits of Area 1: Wuhua District, Housing Provident Fund Panlong District, Xishan Monthly Payment Amounts District, Guandu District, for Fiscal Year 2018 Chenggong District, Anning City, Songming County

Area 2: Other counties and districts under the jurisdiction of Kunming City

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Jiayuguan 5%~12% Notice on Adjustment of Upper Limit 18,996 RMB Housing Provident Fund Lower Limit 1,350 RMB Payment Base for Fiscal Year 2018

Lanzhou 5%~12% Lanzhou Housing Provident Upper Limit 18,017.49 RMB Fund Management Center to Lower Limit Lanzhou New Adjust Housing Provident District, Chengguan District, Fund Payment Base for Qilihe District, Xigu District, Fiscal Year 2018 Anning District, Honggu District 1,620 RMB: Yongdeng County, Yuzhong County, Gaolan County 1,570RMB

Hohhot 5~12% Hohhot to Adjust Housing Upper Limit 15,771 RMB Provident Fund Payment Lower Limit 1,640 RMB Base and Payment Rates

Ürümqi 5%~12% Notice on Adjustment of Upper Limit 15,399 RMB Ürümqi Housing Provident Lower Limit 1,620 RMB Fund Payment Base for Fiscal Year 2018

Guiyang 5~12% Notice on Further Regulating Monthly Payment Amount the Housing Provident Fund Upper Limit 168 RMB Payment Base and Other Monthly Payment Amount Relevant Matters of Guiyang Lower Limit 4,050 RMB

Notice on Adjustment of Guiyang Housing Provident Fund for Upper and Lower Limits of Monthly Payment Amounts for Fiscal Year 2018

Taiyuan 5%~12% Notice on Adjustment of Upper Limit 18,030 RMB Annual Housing Provident Lower Limit Yingze District, Fund Payment Base and Jiancaoping District, Payment Rate for Fiscal Year Xinghualing District, Wanbolin District, Jinyuan 2018 District, Xiaodian District, Gujiao City 1,700RMB; Qingxu County 1,600RMB;

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Yangqu County 1,500RMB; Loufan County 1,400RMB

Changsha 8%~12% Annual Review of Changsha Monthly Payment Amount Housing Provident Fund: Upper Limit 5,112 RMB Adjustment of Housing Monthly Payment Amount Provident Fund Monthly Lower Limit 254 RMB Payment for Fiscal Year 2018

Changchun 5%~12% Notice on Improving the Changchun Housing Provident Fund Payment Mechanism to Further Reduce Enterprise Costs

Harbin 5%~12% Notice on the Strict Upper Limit 16,886 RMB Implementation of “Notice on Lower Limit 4,052 RMB Improvement of Housing Provident Fund Payment Mechanism to Further Reduce the Cost of Enterprises”

Notice on Adjustment of Housing Provident Fund Payment Base on Upper Limit for Fiscal Year 2018

Shenyang 5%~12% Notice on Adjustment of Upper Limit 18,546 RMB Upper Limit Monthly Payment Amounts for Fiscal Year 2018

Notice on the Standardization and Incremental Reduction of Housing Provident Fund Payment Rates

Dandung 5%~12% Notice on Adjustment of Upper Limit 10,558 RMB Housing Provident Fund Lower Limit Urban District Payment Base and Payment 1,420 RMB，Donggang, Rate for Fiscal Year 2018

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Fengcheng, Kuandian and Dagushan Economic Zone 1,350 RMB

Dalian Upper Limit 20,472 RMB Notice on Adjustment of Lower Limit Zhongshan Dalian Housing Provident District, Xigang District, Fund Payment Base for Shahekou District, Ganjingzi Fiscal Year 2018 District, Lvshunkou District, Changhai County and all pilot areas 1,620 RMB; Pulandian Minimum Wage Standards in District, Wafangdian District, China Zhuanghe District 1,520 RMB

Xi'an 5%~12% Notice of Xi’an Housing Upper Limit 19,443 RMB Provident Fund on Lower Limit Xincheng District, Adjustment of Housing Beilin District, Lianhu District, Provident Fund Payment Weiyang District, Yanta District, Baqiao District, Base for Fiscal Year 2018 Yanliang District 1,680RMB/Month; Changan District, Lintong District, Gaoling District 1,580 RMB/Month; Huyi District, Zhouzhi County 1,480 RMB/Month; Lantian County 1,380 RMB/Month

Contributing employers from Xixian New Area branch and Xitie branch shall pay according to the minimum wages of Xi’an District 6.

Xianyang 5%~12% Notice on Adjustment of Upper Limit 13,149 RMB Housing Provident Fund Lower Limit Qindu District, Payment Base for Fiscal Year Weicheng District 2018 1,680RMB/Month; Jingyang County, Sanyuan County, Bin County, Xingping City, Qian County, Wugong, Liquan County 1,580 RMB/Month; Chunhua County, Yongshou County, Xunyi County, Changwu County 1,480RMB/Month

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4. The Current Situation of Information Disclosure Regarding Social Insurance Policy

According to the “Regulation of the People's Republic of China on the Disclosure of Government Information,” the government should actively publish all information related to the vital interests of the people, that should be widely known by the public, or that concerns the participation of the people. In a similar fashion, social insurance involves the public’s (workers’) personal interests. Therefore, every local government should actively publish social insurance information online and through other means.

Article 9 An administrative organ shall voluntarily disclose the government information satisfying any of the following basic requirements: (1) Information concerning the vital interests of citizens, legal persons or other organizations; (2) Information that should be widely known by the general public or concerns the participation of the general public; (3) Information reflecting the structural establishment, duties, procedures for handling affairs and other situation of the administrative organ; (4) Other information that shall be voluntarily disclosed by the administrative organ as prescribed by laws, regulations and the relevant state provisions.

Article 10 The people's governments at or above the county level and their departments shall, in accordance with the provisions of Article 9 of this Regulation and within their respective scope of duties, determine the specific government information to be voluntarily disclosed and lay stress on the disclosure of the following government information: (1) Administrative regulations, rules and normative documents; (2) Development planning for national economy and social development, special planning, regional planning and the relevant policies; (3) Statistical information on national economy and social development; (9) Policies and measures for relieving poverty, education, medical care, social security and promoting employment, etc., and their implementation;

Article 13 Besides the government information voluntarily disclosed by administrative organs in accordance with the provisions of Article 9, 10, 11 and 12 of this Regulation, citizens, legal persons or other organizations may, in light of their special needs for production, living or scientific research, apply to the departments under the State Council, the local people's governments at various levels and the departments of the local people's government at or above the county level for accessing the relevant government information.

Article 15 An administrative organ shall disclose the government information that shall be voluntarily disclosed through government bulletins, government websites, news releases, newspapers and periodicals, broadcasting, television or any other means easy for the general public to access. Article 18 Government information that shall be voluntarily disclosed by administrative organs shall be disclosed within 20 workdays since the day when such government information is formed or changed. Where it is otherwise stipulated by any law or regulation on the time limit for government information disclosure, such provision shall prevail.

Article 19 An administrative organ shall compile and publish a directory for government information disclosure and the catalogue of government information disclosure, and update them in a timely manner. The directory for government information disclosure shall include the classification, arrangement system, and acquisition methods of government information, and the name, business address,

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office hours, telephone number, fax number and e-mail of the working institution of government information disclosure. Catalogue of government information shall include the index, name, content summary, date of formation and other contents of government information.

Article 20 A citizen, legal person or any other organization shall apply to the administrative organ for acquiring government information in accordance with the provision of Article 13 of this Regulation in written form (including the form of data text); where it is really difficult for it/him to apply in written form, the applicant may apply orally, while the administrative organ accepting the oral application shall fill in the application form for government information disclosure on its/his behalf. An application for government information disclosure shall include the following contents: (1) Name and contact information of the applicant; (2) Description on the content of the government information applied to be disclosed; (3) Requirement on the form of the government information applied to be disclosed.

Article 24 An administrative organ shall give a reply on an application for government information disclosure on the spot when possible. Where it is impossible for the administrative organ to do so, it shall give a reply within 15 workdays since the day when the application is received; if it is necessary to extend the time limit for reply, it shall obtain the consent of the person in charge of the working institution of government information disclosure and notify the applicant of it. The time limit for reply may be extended for no more than 15 workdays. Where the government information applied to be disclosed involves the rights and interests of a third party, the administrative organ shall solicit the third party's opinion, and the time needed therefore shall not be counted into the time limit prescribed in Paragraph 2 of this Article.

According to the document above, we collected the information regarding social security fees through consulting official online internet sources, applying for a disclosure of information, calling the 12333 hotline number, and by checking WeChat, Weibo and other new media sources. However, for most areas it is not possible to use the above-mentioned methods to quickly and accurately obtain information about the local social security contribution base and ratio.

1) Ministries of Human Resources and Social Security Official Policy Documents Websites

During the collection of data, we consulted the official government websites of each province and city. In addition, we looked at the Ministry of Human Resources and Social Security official website and the official policy documents they released. However, due to the design and content settings of most of the official websites, it is impossible in a short amount of time to find the most updated, completed information on social insurance. Below are the problems we encountered when trying to find good official policy documents from these websites:

a. Official government website do not update their information very often. Some do it every few months, but others haven’t updated the information for several years.

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In 2016, the Human Resources and Social Security Bureau of Guangdong Province released information regarding the upper and lower limits of the pension payment for employees and the monthly average salary of the employees of urban non-private units in 2015. However, they did not release similar notices in 2017 and 2018.

b. The data isn’t complete, there are maybe only two or three out of the five types of insurance that can be found from the official website.

c. The document does not indicate the validity period, even if it is a searched document, it is not certain whether it is the social insurance payment policy in effect.

Using Jilin city as an example, the Human Resources and Social Security Administration has not released a new Work-related Injury Insurance regulation, nor has it issued a notice to continue reducing social insurance premium rate. When we summarized the report, we found out many new policy notice overlapped with old ones, making it confusing. This is because the government did not make a decision on how to dispose old policies but rather chose to shelve them.

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For people who want to go to the official website for the social security payment rate but cannot find new policies, they will feel quite confused when paying their social security.

d. The files are messy and difficult to find. Even if the year and policy numbers are available, the files may not be available online.

Many information disclosure regulations cite “Notice of the Ministry of Human Resources and Social Security on Further Improving the System of Information Disclosure for Social Insurance”, but we cannot find the document. The file is not shown in the Human Resources and Social Security Administration and is only mentioned by other notice and reports.

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After detailed inquiries according to the year, we are still unable to locate the document titled 《Notice of the Ministry of Human Resources and Social Security on Further Improving the System of Information Disclosure for Social Insurance》（人社部发〔2014〕82号）.

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e. Website that is suspected to be fake

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Enter “Human Resources and Social Security Administration of Nanning City” in search engine

The homepage of the website says “Nanning, China, Nanning City People's Government Portal Website”, but the English letters are neither English nor Pinyin, which makes people feel doubtful.

If you click on other links, you will find a response for online consultation. The submission content and responses seemed normal.

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Searched according to the Internet security code provided at the bottom of the online consultation page and the astonishing results (pictured above) show up. The name of the website shows up as “Nanning life circle”, and the manager is not shown as the name of the local government.

Follow the website domain name to open the URL, the page called "Venice Casino" jumps up.

f. Invalid Web Address

Enter “Human Resources and Social Security Administration of Longnan City ” in the search engine

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After clicking on the result, the web address appears to be invalid

Notice for shutting down the Human Resources and Social Security Bureau of Longnan website. The notice reads “all information and services were moved to the People’s Government of Longnan website and the Human Resources and Social Security bureau of Longnan website at http://rsj.longnan.gov.cn/

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However, the web address as provided in the notice turns out to be invalid.

Enter “Xiamen Housing Provident Fund Management Center” in the search engine

The website of Xiamen Housing Provident Fund Management Center appears invalid.

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2) Applying for Open Government Information from the Human Resources and Social Security Bureau of the Provincial and Municipal Levels through the Internet or by Mail According to the “Regulation of the People’s Republic of China on the Disclosure of Government Information,” the People’s Government at all levels should compile guidelines for information disclosure and update them in a timely manner. The contents of the guide include classification of government information, orchestration system, access methods, names of government information disclosure agency, office addresses, office hours, contact numbers, fax numbers, and e-mail addresses.

Take the official website of Shanghai Municipal Human Resources and Social Security Bureau as an example. You can see the information disclosure section on the homepage of the official website. Click it and you will see the information disclosure guide on the right half of the page.

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Click on the information disclosure guide to see a detailed version of information disclosure.

Information on How to Apply: Most governments have three types of information disclosure methods: 1. Online application: include submitting online application form and sending emails; 2. Letter application: apply by sending letters; 3. On-site application: going to the office of the Human Resources and Social Security Administration to apply on-site.

Most of the online application process for information disclosure is not complicated. First, log in to the website of the city's Human Resources and Social Security Bureau, find the application form, click on it, fill out the information disclosure application form, send it after checking it over, and then wait for the reply. According to Article 24 of the Regulations, the authorities should respond within 15 working days. If the website of the Human Resources and Social Security Bureau does not have the option to apply for disclosure, you can try to make a public inquiry on the city’s People’s Daily website or the government website.

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The Current Circumstances Regarding Applying for Open Government Information From the end of June to the beginning of August, we submitted information disclosure forms to 70 cities, but as of August 22, only the Social Welfare Bureau or the Social Security Bureau of 35 cities provided a response to us. In addition to the problems with the official website and the slow response, there were also many problems in the official reply letter. Some websites have an invalid submission button; some websites have unclear information disclosure options; and some information disclosure forms have abnormally complicated demands. However, according to Article 20 of the Regulation of the People's Republic of China on the Disclosure of Government Information, the process of the application form should be simple and fast.

We started submitting a list of information since the end of June to the beginning of August. Here are the problems we encountered when we asked for responses:

1. Problems encountered regarding the application for the disclosure of government information

The application for disclosure of government information of the Human Resources and Social Security Bureau of Jiaxin was unable to be submitted due to an incorrect CAPTCHA verification code.

A message popped up saying “Sorry, failed to submit, please verify the information entered! Incorrect CAPTCHA code!”

The application for disclosure of government information of the Human Resources and Social Security Bureau of Huzhou, Chengdu, and Yunnan province showed an incorrect verification code. The submit button did not seem to work after re-entering the verification code.

The Human Resources and Social Security Bureau of Wuxi required registration prior to submitting the application for disclosure of government information.

The website of Wenzhou Human Resources and Social Security Bureau directs visitors to the Zhejiang Province government services network. Only registered users can apply for disclosure of government information.

The Human Resources and Social Security Bureau of Shanghai requires pictures or scanned images of a personal ID. The front and back copy of the ID must be uploaded.

The Human Resources and Social Security Bureau of Hangzhou asks for a personal ID and related materials other than the three items specified in Article 20 of the Regulations.

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The Human Resources and Social Security Bureau of Guangzhou requires a special explanation of personal needs in addition to a personal ID. In contrast, the Beijing Municipal Human Resources and Social Security Bureau only needs three items specified in the Regulations, and does not require identification or related materials.

The webpage of the Human Resources and Social Security Bureau of Hebei Province showed “server busy” after an ID card was uploaded and the page remained the same after several attempts.

The Human Resources and Social Security Bureau of Hohhot: We followed the guideline for open government information and clicked on the link to apply for the disclosure of government information, but the webpage failed to load.

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2. Some of the provinces or cities failed to comply with Article 24 of Regulation of the People's Republic of China on the Disclosure of Government Information which states that administrative organs shall give a reply within 15 workdays since the day the application was received.

Human Resources and Social Security Bureau of Beijing: We submitted our application for disclosure of government information on July 18th of 2018. The application status stated that we would receive a response before August 2nd and a notice would be issued to us if more time for processing was needed. We received a reply from the Bureau on August 16th. However, we were not sent any prior notice of an extension in the time taken to respond.

3. Some of the provinces and cities responded to our applications for information disclosure, but they responded with incomplete information or did not provide any useful information (only one or two types of insurance were answered out of the five insurances, no mentions of contribution base, etc.)

The response from the Human Resources and Social Security Bureau of Linxia Prefecture only had a complete payment ratio but no mentions of contribution base. The response from the Human Resources and Social Security Bureau of Yunnan Province only included information on the contribution base but no information was provided on the contribution rate for the social insurance.

The Human Resources and Social Security Bureau of Harbin replied to the application by phone on July 19th and sent a written reply on July 25th. However the written reply was not detailed as there was only information about one type of insurance out of the five. Regarding the contribution base, they replied “the amount that contributing employers should pay should be determined according to the average monthly salary of the company's employees in the

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The Human Resources and Social Security Bureau of Shaoguan responded saying, the “Shenzhen City Social Insurance Information Disclosure Notice” was published on the 12333 Human Resources and Social Security Service website in Shaoguan. They said the information we were looking for (the insurance and contribution ratios and contribution base of the social security year 2017) were all announced there. However, we found that the two URLs provided could not be accessed.

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The Human Resources and Social Security Bureau of Yanbian Prefecture had a perfunctory response in regards to our information disclosure application. Only three types of insurance out of the “five insurances and housing provident fund” payment ratio and contribution base were included in their response. However, only the information about the medical and industrial injury insurance were actually useful.

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Lianyungang categorized our request for open government information as a law inquiry. In their response, we were asked to visit the official website of the Human Resources and Social Security Bureau of Jiangsu Province to seek more information.

The Human Resources and Social Security Bureau of Guiyang provided website links to more information regarding four types of insurance. However, we opened the link regarding maternity insurance but the rates expired, and the link for work-related injury insurance failed to work. We also followed the website links regarding information on the rates of the contribution base, pension, and unemployment insurance, but they all led to the main page of their official website.

Human Resources and Social Security Bureau of Shanghai: The Shanghai Municipal Government did not provide accurate information in their reply to us, because they claimed the information on the application was not clear. They said we needed to re-edit the document before a specific date, and if we missed the deadline they would not consider our application. The notice was not sent in the form of a scan as we requested on the application form, but in the form of a photo.

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Official response letter from the Human Resources and Social Security Bureau of Shanghai

Ningbo, Nanjing, Lanzhou, and Zhengzhou provided the best professional response in terms of listing clear and accurate rates for each type of insurance and contribution base.

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Official response letter from the Labor and Social Security Department of Zhengzhou

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Official response letter from the Labor and Social Security Department of Nanjing

4. The information received was from a wrong, expired document. Although the local social insurance rate has been updated in the previous year, they still replied to us with the former rate.

Human Resources and Social Security Bureau of Lu'an: The first reply was not complete as only 2 types of insurances out of the 5 were provided. When we again filed a request for the base and ratio for all 5 types of insurance, they used the social security payment rate from August 2014 to June 2015 as a response.

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The supplementary reply from Lu'an City was titled Social Security Contribution Base from July 2018 to June 2019. However, the data is actually from 2014.

Human Resources and Social Security Bureau of Guiyang: The maternity insurance information link provided in the reply was the “Notice on Reducing the Maternity Insurance Rate of Urban Workers in Guiyang” issued on September 15th, 2015. The notice stipulates that the maternity insurance rate for urban workers in Guiyang will be reduced from 0.7% to 0.5% beginning on October 1st, 2015. However, after our inquiry on the official website, it was found that the Human Resources and Social Security Bureau of Guiyang issued the “Notice on Adjusting the Maternity Insurance Contribution Rate of the Urban Workers in Guiyang” on December 25th, 2017. It is stipulated that beginning on January 1st, 2018, the city's maternity insurance contribution rate will be adjusted from 0.5% to 1%.

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The above picture is a reply from the Human Resources and Social Security Bureau of Guiyang. The following picture is from the maternity insurance website, but the data it provides is no longer valid.

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2017 Human Resources and Social Security Bureau of Guiyang’s latest policy on Maternity Insurance

5. The obligations of the Bureau of Human Resources and the Social Security Bureau is unclear

Human Resources and Social Security Bureau of Xiamen: In light of the Xiamen City plan, they recommended us to consult the Xiamen Social Insurance Management Center. They left a consultation call but no mailing address or email address.

Human Resources and Social Security Bureau of Dongguan: Since the information is produced by the Dongguan Social Security Bureau, it was recommended that we apply through the Dongguan Social Security Bureau. They left the mailing address, telephone number and fax number.

Human Resources and Social Security Bureau of Zhengzhou: The issue does not belong to the Human Resources and Social Security Bureau. However, this Bureau asked the Social Insurance Bureau to reply to us, and later, we received a reply from the Social Insurance Bureau.

6. Calling the labor consultation hotline of each province and city (12333)

Attempts have been made to find out the contribution base and social security through the public hotline 12333 in some regions. Only the hotline of one city could provide the contribution base and rate of each insurance. The other three regional hotlines have no relevant information and thus we gave up trying to use the hotline to find out information. Due to the time difference, we couldn't call during work hours to verify if there is an actual person providing data query services regarding social insurance.