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Notice of the Guangdong Provincial Department of Human Resources and Social Security, Guangdong Provincial Department of Finance and Guangdong Provincial Tax Service, State Taxation Administration on Measures for the Implementation of Temporary Adjustments to Floating Unemployment Insurance Contribution Rates in Guangdong Province
Update:2021-05-25    Source: Guangdong Provincial Department of Human Resources and Social Security

  Yue Ren She Gui [2019] No. 28

To all human resources and social security bureaus, finance bureaus and taxation bureaus in cities at or above prefecture level, and Hengqin New District Taxation Bureau in Zhuhai:

  To further lower social insurance costs for enterprises in Guangdong Province and alleviate their burdens, and pursuant to theGuangdong Unemployment Insurance Regulations, temporary adjustments are hereby made to provisions concerning the implementation of a system of floating contribution rates in the Circular on Forwarding the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Relevant Issues Concerning the Pilot Expansion of the Scope of Unemployment Insurance Fund Expenditures in Seven Eastern Provinces (Municipalities) (Yue Ren She Fa [2013] No. 13). Specific matters are notified as follows:

  1.Starting from October 1, 2019, the measures for the implementation of floating unemployment insurance contribution rates in Guangdong Province shall be adjusted. Adjusted annual employer contribution rates shall be determined according to the following measures:

  1.1The employer contribution rate shall be the product of the payment coefficient and the benchmark employer contribution rate.

  1.2The benchmark employer contribution rate shall be 0.8%. Necessary adjustments can be made by the Guangdong Provincial Department of Human Resources and Social Security and the Guangdong Provincial Department of Finance with the approval of the Provincial Government.

  1.3The payment coefficient shall be classified and determined according to the following measures:

  Tier I: Thepayment coefficient shall be 0.4 for employers with an average unemployment insurance claimant rate over the preceding five years lower than or equal to 60% of the average unemployment insurance claimant rate in the relevant pooling district over the same period.

  Tier II: The payment coefficient shall be 0.6 for employers with an average unemployment insurance claimant rate over the preceding five years higher than 60% but lower than or equal to 140% of the averageunemployment insurance claimant rate in the relevant pooling district over the same period.

  Tier III: The payment coefficient shall be 1 for employers with an average unemployment insurance claimant rate over the preceding five years higher than 140% of the averageunemployment insurance claimant rate in the relevant pooling district over the same period.

  The aforesaid “unemployment insurance claimant rate” refers to the ratio of the total number of persons receiving unemployment insurance benefits in the year (including those who claimed one-off unemployment insurance benefits) to the average number of persons enrolled in the unemployment insurance system during the year.

  “Total number of persons receiving unemployment insurance benefits in the year” refers to the sum of the number of unemployment insurance benefit recipients in January, the total number of new unemployment insurance benefit recipients from February to December, and the number of persons who received one-time unemployment insurance benefits between January and December. “Average number of persons enrolled in the unemployment insurance system during the year” refers to the average number of persons enrolled in the unemployment insurance system from January to December.

  1.4The payment coefficient shall be 0.6 for an employer that has enrolled in the unemployment insurance system in accordance with regulations for less than five years in the same pooling district.

  2.To substantially alleviate the burden on enterprises, in pooling districts where the unemployment insurance fund has a cumulative balance, as of end 2018, larger than twice its expenditures in the previous year, the floating contribution rate system will not be constrained by annual fund budget deficits. Cities that have set preconditions for suspending the implementation of floating contribution rates shall abolish such preconditions.

  All localities shall pay high attention to the implementation of floating unemployment insurance contribution rates. Human resources and social security authorities in all cities at or above the prefecture level shall cooperate withfinance and taxation authorities to carry out forecasts, and formulate implementation plans that guarantee the balance of fund revenue and expenditure. These plans shall then be filed with the Guangdong Provincial Department of Human Resources and Social Security, the Guangdong Provincial Department of Finance and the Guangdong Provincial Tax Service, State Taxation Administration. Each locality should complete basic tasks such as formulating uniform procedures in advance and integration of information systems, and strengthen inter-departmental communication and coordination to ensure the smooth and successful implementation of adjustments to floating unemployment insurance contribution rates. Problems encountered by any locality during the course of implementation should be timely reported to the Guangdong Provincial Department of Human Resources and Social Security, the Guangdong Provincial Department of Finance, and the Guangdong Provincial Tax Service, State Taxation Administration.

  This Notice shall be effective from October 1, 2019 through December 2020.

  Guangdong Provincial Department of Human Resources and Social Security

  Guangdong Provincial Department of Finance

  Guangdong Provincial Tax Service, State Taxation Administration

  August 25, 2019

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