Notice of the Department of Human Resources and Social Security of Guangdong Province, the Department of Finance of Guangdong Province, the State Administration of Taxation, and the Guangdong Provincial Taxation Bureau on Printing and Distributing the Measures on the Participation in Work related Injury Insurance for Certain Persons Employed by Units, such as Workers Over the Legal Retirement Age (for Trial Implementation)
Human Resources and Social Security Bureaus, Finance Bureaus and Tax Bureaus of cities at or above the local level, Provincial Social Insurance Fund Management Bureau, the Third Tax Branch of Provincial Tax Bureau, Guangzhou Nansha District Tax Bureau and Zhuhai Hengqin New Area Tax Bureau:
The Measures of the Department of Human Resources and Social Security of Guangdong Province, the Department of Finance of Guangdong Province, the State Administration of Taxation of Guangdong Province, the Guangdong Provincial Taxation Bureau on the Participation in Work related Injury Insurance for Workers Over the Legal Retirement Age and Other Specific Persons Employed by Units (for Trial Implementation) are hereby printed and distributed to you for implementation.
In case of any new situation or problem in the implementation of this policy, please report it to the relevant provincial departments in a timely manner.
Department of Human Resources and Social Security of Guangdong Province
Guangdong Provincial Department of Finance
State Administration of Taxation Guangdong Provincial Taxation Bureau
December 31, 2020
Measures on the Participation in Work related Injury Insurance for Specific Persons such as Workers Over the Legal Retirement Age Employed by Units
We will try to implement the industrial injury insurance measures for workers over the statutory retirement age and other specific personnel employed by units across the province.
Article 2 All kinds of enterprises, state organs, public institutions, social organizations, private non enterprise units, foundations, law firms, accounting firms and other organizations within the administrative regions of our province and individual businesses (hereinafter referred to as "employers") that participate in the insurance in the form of units may, in accordance with the provisions of these Measures, individually participate in work-related injury insurance and pay work-related injury insurance premiums for the specific personnel specified in the second paragraph of this Article; The village (community) party organization committee and village (residents) committee (hereinafter referred to as "village (community) two committees") may, in accordance with the provisions of these Measures, separately participate in the work-related injury insurance and pay the work-related injury insurance premiums for the personnel of the village (community) two committees.
The specific personnel referred to in these Measures mainly include those who have worked in the employer beyond the statutory retirement age (including those who have enjoyed or have not enjoyed the basic pension insurance benefits of government institutions or urban employees), those who have enjoyed the work-related injury and disability allowance or disability allowance from Level I to Level IV, interns (including interns who have signed a tripartite internship agreement or contacted the internship unit by themselves, and those who work for study in the employer) Employees who have not established labor relations with the employer, such as interns of the employer and domestic service personnel working in domestic service institutions (hereinafter referred to as "employees").
The members of the two committees of the village (community) referred to in these Measures mainly include the secretary, deputy secretary and member of the village (community) party organization, the director, deputy director and member of the village (community) people's committee, and relevant staff (hereinafter referred to as "the members of the two committees of the village (community)").
If employees of new business types register and receive orders through the Internet platform to provide services such as online car hailing, takeout or express delivery, the platform enterprises where they are located can voluntarily participate in individual work-related injury insurance and pay work-related injury insurance premiums for employees of new business types who have not established labor relations with reference to these Measures, and their insured personnel can enjoy work-related injury insurance benefits with reference to these Measures. Where the State issues and implements the occupational injury protection policy for employees in new business types, the provisions thereof shall prevail.
Article 3 On the job civil servants, staff members of public institutions and staff and workers who have established labor relations with the employing units shall participate in social insurance according to law, which does not fall within the scope of individual workers' injury insurance as stipulated in these Measures. The employing unit shall not change the employees who should participate in the social insurance according to law to the way of single occupational injury insurance.
Article 4 In accordance with the principle of territorial management and voluntary insurance participation, the employer may go through the formalities for individual work-related injury insurance for its employees in the place where production and operation are located, and pay the work-related injury insurance premiums in accordance with the provisions of these Measures. The funds needed for the payment of the premiums shall be borne by the relevant insured units. Employers who have participated in the provincial level industrial injury insurance can participate in the provincial level insurance.
The personnel of the two committees of the village (community) can be insured by the two committees of the village (community) as the insured unit in the territory, or by the relevant organizations of the township and town (street) as the insured unit in the territory.
Interns can be insured individually by their employers. If the province (autonomous region, municipality directly under the Central Government) where the employer is located does not implement the policy of individual employment injury insurance for interns, the interns used by the employer may also apply for individual employment injury insurance by the school territory.
The real name insurance system shall be implemented for the employees to participate in the individual industrial injury insurance as stipulated in the Measures. Specific personnel such as workers over the legal retirement age used in engineering construction projects shall be subject to the relevant regulations of our province on participating in industrial injury insurance for engineering construction projects.
Article 5 The payment rate of work-related injury insurance for employers and village (community) committees shall be subject to the corresponding industry benchmark rate and unit floating rate.
The wage base of the employees and the village (community) two committees for the payment of industrial injury insurance is within the range of 60% and 300% of the monthly average wage of the province's full caliber employees in the previous year, which can be declared according to their monthly labor remuneration or monthly subsidy income. As the upper and lower limit of the wage base for the payment of industrial injury insurance, the monthly average wage of the province's full caliber employees in the previous year was implemented from July 1 of that year to June 30 of the next year.
Employers, village (community) committees and other insured units shall declare and pay the work-related injury insurance premiums of the current month on a monthly basis. If the last day of the declaration payment period is a statutory holiday, the next day after the expiration of the holiday shall be the last day of the declaration payment period.
Article 6 When the employer and the village (community) committee apply to the local industrial injury insurance collection institution for the individual industrial injury insurance for the employees, they should make an electronic or paper commitment to abide by the relevant provisions of industrial injury insurance and inform the employees who participate in the insurance of their rights and obligations related to industrial injury insurance (see Annex 1). Those who make false commitments or violate the commitments should bear the corresponding responsibilities.
Article 7 The work-related injury insurance relationship of the employees and the village (community) committee members who pay the work-related injury insurance premiums according to the provisions of these Measures shall take effect from the next day after they go through the procedures for participating in the work-related injury insurance. During the period when the industrial injury insurance premium is not paid in time as required after handling the insurance procedures for industrial injury insurance, the industrial injury insurance relationship will not take effect temporarily, but will take effect from the next day when the industrial injury insurance premium is actually paid.
Employers and village (community) committees and other insured units that choose to participate in industrial injury insurance individually according to the provisions of these Measures will not make supplementary declaration and payment of industrial injury insurance premiums, nor will they be refunded.
Article 8 If the employees who participate in the industrial injury insurance and the village (community) committee members suffer from accident injuries or occupational diseases due to work, their industrial injury identification, labor capacity appraisal and the industrial injury insurance benefits paid by the industrial injury insurance fund shall be implemented in accordance with the Regulations on Industrial Injury Insurance, Regulations on Industrial Injury Insurance of Guangdong Province and relevant national and provincial regulations. The employees who have not participated in the industrial injury insurance and have not paid the industrial injury insurance premium and the village (community) committee members are not included in the industrial injury insurance fund.
When handling matters related to the identification of work-related injuries of employees, the administrative department of human resources and social security shall review the participation and payment of work-related injury insurance. Those who have participated in work-related injury insurance and paid work-related injury insurance premiums are not required to submit proof materials on labor relations, Those who do not participate in the industrial injury insurance (including the industrial injury insurance relationship that is not effective or has not paid the industrial injury insurance premium when injured) and do not belong to the labor relationship shall not accept the application for identification of industrial injury (unless otherwise stipulated by laws, regulations and national and provincial regulations).
The work-related injury identification documents of employees shall indicate that their insured units and identifications belong to individual work-related injury insurance personnel, the work-related injury identification documents of village (community) two committees shall indicate their insured units and their village (community) two committees, and the work-related injury identification documents of interns shall indicate their insured units, employers and their schools (see Annex 2). If an employee suffers from accident injury or occupational disease due to his/her work activities, the identification of the work-related injury shall be consistent with the type of industry, occupational identity, work activities and other elements of the single work-related injury insurance.
The same industrial injury accident of the same employee and the village (community) two committees shall not be recognized repeatedly. The former occupational patient shall not be recognized as work-related injury with the same occupational disease in the insured employer (except for new occupational disease caused by occupational disease hazards in the employer).
Article 9 The employees who are identified as Class I to Class IV disabled due to work-related disability and the employees of the village (community) committees who enjoy the basic old-age insurance benefits of government agencies, institutions or urban workers according to regulations shall be suspended from paying their disability allowances; If the basic old-age insurance benefits are lower than the disability allowance, the difference shall be made up by the industrial injury insurance fund. Employees and village (community) committees who have previously enjoyed disability allowance, sickness and disability allowance, basic endowment insurance benefits of government institutions or urban employees, and who have suffered work-related injuries in the employer or village (community) committees and are identified as Grade I to Grade IV disability, do not apply for disability retirement in accordance with Article 28 of the Regulations of Guangdong Province on Work related Injury Insurance The disability allowance and basic endowment insurance benefits are used as the basis for making up the difference and calculating the disability allowance expenses.
For employees and village (community) committee members who are identified as Grade 5 to Grade 10 disabled due to work-related disability, the one-time disability subsidy shall be paid by the work-related injury insurance fund according to regulations after the identification of the disability level; The one-time medical subsidy for work-related injury is issued according to the application, and can continue to enjoy the relevant work-related injury insurance benefits paid by the fund as required during the period when it is not received. After the one-time medical subsidy for work-related injury is paid by the fund, the work-related injury insurance relationship ends.
At the same time, if they meet the conditions for receiving funeral subsidies for work-related injury insurance, pension benefits for supporting relatives, and funeral subsidies and pension benefits for basic old-age insurance, the close relatives of the work-related injury personnel shall choose to receive one of the work-related injury insurance or basic old-age insurance.
If the employees who are disabled due to work and the village (community) committee members still need to continue treatment after their employment, employment agreement, service, internship or expiration of their term of office and the industrial injury insurance relationship has not been terminated, the industrial injury insurance fund shall continue to pay the relevant industrial injury insurance benefits according to regulations.
Article 10 The relevant treatment fees beyond the scope of payment of the industrial injury insurance fund shall be negotiated between the employer and the employees, and between the village (community) two committees and the village (community) two committees according to the relevant agreements, or by reference to the standards specified in the Regulations on Industrial Injury Insurance and the Regulations on Industrial Injury Insurance of Guangdong Province. If both parties fail to reach an agreement through consultation, the dispute over compensation for casualties between them does not fall within the scope of labor dispute acceptance, and the parties may settle it through civil litigation or other legal channels according to law.
In addition to enjoying the relevant treatment in accordance with these Measures, the employees who have been identified as work-related injuries have the right to compensation in accordance with the relevant civil laws, and have the right to claim compensation from the employers or interested parties in accordance with the law.
Article 11 Where an employee works in two or more entities at the same time, each entity may, in accordance with the provisions of these Measures, separately pay the insurance premium for the employee.
If the employees who have participated in the basic endowment insurance (including but not limited to the scientific research personnel of public institutions that have left their posts to establish enterprises, made part-time innovations and established enterprises on the job according to regulations) work in other employers at the same time, other employers shall pay the work-related injury insurance premium for them according to regulations, and the work-related injury insurance premium collection institution shall allow the employer to purchase a single work-related injury insurance for them.
If an employee moves from one employer to another to work in the same social insurance payment month, both the original employer and the new employer shall pay the monthly industrial injury insurance premium for the employee as required to ensure their right to enjoy industrial injury insurance benefits.
Article 12 If the employees who participate in the industrial injury insurance or the members of the village (community) committees are deemed to have died at work, the insured unit shall declare and pay the industrial injury insurance premiums for them in the month of their death, and shall stop paying the industrial injury insurance premiums from the month following their death.
Article 13 Where an employer voluntarily chooses to participate in the individual work-related injury insurance for its employees in accordance with the provisions of these Measures, it shall not be taken as the basis for confirming the existence of labor relations between the two parties. If there is a dispute between the two parties over whether there is a labor relationship, it shall be handled in accordance with the relevant provisions on handling labor disputes.
If the employer is a single employee who has participated in the industrial injury insurance and the employee has been identified as an industrial injury, if it is legally confirmed that both parties belong to the labor relationship, the employer shall assume the employer's liability for industrial injury insurance in accordance with the provisions of the Regulations on Industrial Injury Insurance and the Regulations on Industrial Injury Insurance of Guangdong Province.
Article 14 Where an employer or employee defrauds the benefits of work-related injury insurance or the expenses of work-related injury insurance fund by fabricating work-related injury accidents or falsifying work-related injury materials, or the handling agency pays more benefits, it shall be dealt with in accordance with the provisions of the Social Insurance Law, the Regulations on Work related Injury Insurance, and the Regulations of Guangdong Province on the Supervision of Social Insurance Funds.
Article 15 The Employer shall standardize the management of labor employment, abide by the laws and regulations on safe production and occupational disease prevention, strengthen the education and pre job training of the employees on safe production and occupational health, organize the pre job, on job and off job occupational health examinations for the employees engaged in the operations exposed to occupational disease hazards, implement the rules and standards on safe production and occupational health, and provide corresponding labor protection, Do a good job in the prevention of work-related injuries, and protect the rights and interests of employees in terms of labor safety and occupational health according to law.
Employers are encouraged to purchase personal accident insurance for employees on the basis of participating in industrial injury insurance, so as to provide better protection for employees.
Article 16 Before organizing emergency rescue, public health prevention and control, large-scale activities and other activities to safeguard the national and public interests, voluntary service organizations established according to law, such as state organs, institutions and people's organizations, may refer to the provisions of these Measures to participate in individual work injury insurance and pay work injury insurance premiums for volunteers who provide the above voluntary services and have registered as required, The insured shall enjoy the benefits of work-related injury insurance with reference to the provisions of these Measures.
Article 17 The human resources and social security department shall be responsible for the organization and implementation of policies, the handling services of industrial injury insurance, the adjustment of industrial injury insurance information system, the prevention and control of fund risks, etc., and may improve the work efficiency of industrial injury identification by using the purchase services of industrial injury certificate fees as required.
The financial department is responsible for the management of the industrial injury insurance fund, accounting of the special financial account, fund allocation, etc.
The tax department is responsible for the collection and payment of work-related injury insurance and the adjustment of the collection information system.
Human resources, social security, finance and other departments of the people's governments at or above the county level shall supervise the industrial injury insurance fund according to their respective responsibilities and laws.
Article 18 The Measures shall be implemented as of April 1, 2021, with a trial period of two years. If there are new national and provincial regulations, they shall prevail. During the trial period, for the separate management, special statistics and analysis and evaluation of the specified individual industrial injury insurance business, the applicable scope of insured objects can be timely adjusted according to the evaluation, and the upper and lower limits of the wage base for industrial injury insurance payment can be timely adjusted according to the income and expenditure of the industrial injury insurance premiums, so as to ensure the safe, stable and orderly implementation of the trial work.
Appendix: 1. Letter of Commitment for Handling Workers Over the Legal Retirement Age and Other Specific Persons to Participate in Work related Injury Insurance (for reference)
2. Determination of work-related injury (for reference)
Annex 1
Special personnel such as workers over the statutory retirement age
Letter of Commitment for Participation in Work related Injury Insurance
(Reference)
The unit (organization), according to the provisions of the Measures on the Participation in Work related Injury Insurance for Specific Persons Engaged by the Unit, such as Workers Over the Legal Retirement Age (Trial) (YRSG [2020] No. 55), voluntarily chooses to participate in work related injury insurance and pay work related injury insurance premiums for the specific persons who have not established labor relations. Now apply for individual work-related injury insurance
