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Notice of the Guangzhou Municipal Human Resources and Social Security Bureau, Guangzhou Municipal Finance Bureau and Guangzhou Municipal Office of the State Taxation Administration on Adjustments to Work Injury Insurance Contribution Rates in Guangzhou and Related Issues
Update:2021-05-25    Source: ​Guangzhou Municipal Human Resources and Social Security Bureau

Sui Ren She Gui Zi [2019] No. 4

To the human resources and social security bureaus, finance bureau and taxation bureaus of all districts, the Third Taxation Branch of the Guangzhou Municipal Office of the State Administration of Taxation and all employers participating in the insurance system:

  To make policies on work injury insurance contribution rates in Guangzhou moresound, well-structured, and adapted to the needs of economic and social development, pursuant to the Notice of the General Office of the State Council on Issuing the Comprehensive Plan for Lowering Social Insurance Contribution Rates (Guo Ban Fa [2019] No. 13), the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Continuing the Temporary Reduction of Social Insurance Contribution Rates (Ren She Bu Fa [2018] No. 25), the Notice of the Ministry of Human Resources and Social Security and Ministry of Finance on Adjusting Work Injury Insurance Contribution Rate Policies (Ren She Bu Fa [2015] No. 71) and the Notice of the Ministry of Human Resources and Social Security and Ministry of Finance on Appropriately Adjusting Work Injury Insurance Contribution Rates and Further Strengthening Fund Management (Ren She Bu Fa [2015] No. 72), in conjunction with local actualities, and with the approval of the Guangzhou Municipal People’s Government, work injury insurance contribution rates in Guangzhou will be adjusted. Relevant matters are hereby notified as follows:

  1. Work Injury Risk Categories and Industry Benchmark Contribution Rates

  Based on the industry categories set forth by theIndustrial Classification for National Economic Activities (GB/T 4754-2002), Guangzhou has divided industries into eight categories in increasing order of their work injury risk level. Benchmark work injury insurance contribution rates are correspondingly divided into eight tiers: 0.2%, 0.4%, 0.7%, 0.9%, 1.1%, 1.2%, 1.3% and 1.4% of total employee wages in the previous year. Specific industry categories and benchmark contribution rates shall follow the Industry Risk Classification and Benchmark Contribution Rates for Work Injury Insurance in Guangzhou (Annex).

  After the adoption of the new contribution rate tiers, industry entities with contribution rates higher than the levels defined in theRegulations on Work Injury Insurance in Guangzhou (Sui Fu [2014] No. 30) shall remain subject to the original corresponding tiers.

  2. Industry Categories and Determination of Benchmark Contribution Rates in Special Situations

  2.1For labor dispatch agencies that have already obtained a labor dispatch business license issued by a human resources and social security authority, the benchmark contribution rate shall be determined based on the industry of the employing unit(s) to which workers are dispatched, or the industry of the employing unit(s) to which a majority of workers are dispatched.

  2.2Where an employer is registered as engaging in more than one commercial activity, its industry category and benchmark contribution rate shall be determined by its principal commercial activity.

  2.3Where an employer is registered as engaging in a commercial activity not corresponding to any industry category, its benchmark contribution rate shall be determined by selecting the industry category with the lowest benchmark contribution rate from the categories close to its principal commercial activity.

  2.4In the event of changes in registered information and the principal commercial activity, an employer shall submit its business license and timely complete procedures for changing its industry category in accordance with the relevant requirements of taxation authorities.

  3.Floating Work Injury Contribution Rate Tiers and Relevant Measures

  Implementation shall be based on theMeasures for the Management of Floating Work Injury Insurance Contribution Rates in Guangzhou (Sui Ren She Gui Zi [2018] No. 8).

  4.Further Temporary Reduction of Work Injury Insurance Contribution Rates

  4.1Building upon existing policies regarding work injury insurance benchmark contribution rates and floating contribution rates for the eight industry categories in Guangzhou, temporary reductions in the prevailing work injury insurance contribution rates for all employers enrolled in the work injury insurance system in Guangzhou will be adjusted to 50% from the 30% defined in the Notice of the Guangdong Provincial Department of Human Resources and Social Security, Guangdong Provincial Department of Finance and the Guangdong Provincial Tax Service, State Taxation Administration on Temporary Reduction of Work Injury Insurance Contribution Rates in Guangdong Province (Yue Ren She Gui [2018] No. 13) from May 1, 2019 to April 30, 2021.

  4.2As work injury insurance contributions for May 2019 were collected based on a reduction of 30%, in order to reduce the impact on payment processes for entities enrolled in the insurance system, the difference of 20 percentage points with respect to national policy directives will be compensated in June 2019, namely: for entities enrolled in the insurance system that have registered for payment before or on May 31, 2019, and are still enrolled in the insurance system in June 2019, their work injury insurance contribution rate in June will be reduced by 70%. This will revert to 50% after July 1. During the implementation period, entities enrolled in the insurance system that first registered for payment on or after June 1, 2019 will have their work injury insurance contribution rate reduced by 50%.

  5.For housing construction or municipal infrastructure engineering projects, their work injury insurance contribution rate shall be adjusted to 0.8‰ of the total contract price.

  6.The reserves of work injury insurance funds in Guangzhou will not be retained. These will be directly included into their cumulative balances.

  7.Theadjustment of work injury contribution rate policies involves the vital interests of employers and employees, as well as the security and stability of society. All district human resources and social security, finance, and taxation authorities shall fulfill their respective duties and cooperate closely to coordinate the organization and advancement of relevant work. Municipal and district social insurance agencies shall formulate elaborate implementation measures to further strengthen and improve fund management practices. Municipal social insurance information departments shall promptly complete corresponding system adjustments and provide technical support for implementing the new policies.

  8.This Notice will be effective for a period of 5 years from the date of issuance. The Notice of the Guangzhou Municipal Human Resources and Social Security Bureau, Guangzhou Municipal Finance Bureau and Guangzhou Municipal Local Taxation Bureau on Adjustments to Work Injury Contribution Rates in Guangzhou and Related Issues (Sui Ren She Fa [2016] No. 36) is concurrently repealed.

  Annex:Industry Risk Classification and Benchmark Contribution Rates for Work Injury Insurance in Guangzhou 

Guangzhou Municipal Human Resources and Social Security Bureau

Guangzhou Municipal Finance Bureau

Guangzhou Municipal Office of the State Taxation Administration

June 30, 2019



Annex

List of Risk Classification and Standard Premium Rates of Work-Related Injury Insurance for Industries in Guangzhou

Category

Industries

Benchmark Contribution Rate

I

Software and information technology services; currency and financial services; capital market services; insurance; other financial industries; science and technology promotion and application services; social work; radio, television, film and audiovisual production; organs of the Chinese Communist Party; state institutions; Chinese People’s Political Consultative Conference, democratic parties; social security; mass groups; social groups and other member organizations; autonomous community-level mass organizations; international organizations

0.2%

II

Wholesale; retail; warehousing; postal services; hotels and accommodation; food & beverage; telecommunications, radio, television and satellite transmission services; internet and related services; real estate, leasing; commercial services; research and experimental development; professional technical services; residents’ services; other service industries; education; health and sanitation; news and publishing; culture and arts

0.4%

III

Processing of non-staple agricultural food products; food manufacturing; liquor, beverage and refined tea manufacturing; tobacco product manufacturing; textile industry; timber processing and manufacturing of wood, bamboo, cane, palm, and grass products; manufacturing of stationery, teaching equipment, arts and crafts materials, sports and entertainment goods; manufacturing of computers, telecommunications and other electronic equipment; instrument and apparatus manufacturing; other manufacturing sectors; water production and supply; repair of motor vehicles, electronic products and daily household products; water conservancy management; ecological protection and environmental governance; public facility management; entertainment industry

0.7%

IV

Agriculture; animal husbandry; agriculture, forestry, animal husbandry and fishery services; textiles, garments and accessories; leather, fur, feather and manufacturing of shoes and other products from these materials; printing and reproduction of recording media; pharmaceutical manufacturing; chemical fiber manufacturing; rubber and plastic products manufacturing; fabricated metal products manufacturing; general equipment manufacturing; special equipment manufacturing; automobile manufacturing; manufacturing of railways, ships, aerospace and other transportation equipment; electric machinery and equipment manufacturing; comprehensive waste utilization; metal products manufacturing; machinery and equipment repair; production and supply of electric power and heat; fuel gas production and supply; railway transportation; air transportation; pipeline transportation; sports

0.9%

V

Forestry; mining ancillary activities; furniture manufacturing; papermaking and paper products manufacturing; construction and installation; building renovation and other construction sectors; road transportation; waterway transportation; loading, unloading, moving and forwarding agencies

1.1%

VI

Fishery; manufacturing of raw chemicals and chemical products; manufacturing of non-metallic mineral products; ferrous metal smelting and rolling processing; non-ferrous metal smelting and rolling processing; housing construction; civil engineering construction

1.2%

VII

Petroleum and natural gas extraction; other mining sectors; petroleum refining, coking and nuclear fuel processing

1.3%

VIII

Mining and washing of coal; mining and processing of ferrous metal ores; mining and processing of non-ferrous metal ores; mining and processing of non-metal ores

1.4%

  Mode of disclosure: Active disclosure


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