Notice of the Ministry of Finance and the Ministry of Human Resources and Social Security on Printing and Distributing the Measures for the Administration of Employment Subsidies; Measures for the Adm

Ministry of Finance, Ministry of Human Resources and Social Security on Printing and Distributing

Notice of the measures for the administration of employment subsidy funds

Caishe [2017] No.164　　　　

All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the human resources and social security department (bureau), the Finance Bureau of Xinjiang Production and Construction Corps, and the Human Resources and Social Security Bureau:

In order to give full play to the role of employment subsidy funds, effectively implement various employment and entrepreneurship support policies, and improve the safety, standardization and effectiveness of the use of funds, according to the Budget Law of the People’s Republic of China, the Employment Promotion Law of People’s Republic of China (PRC) and other relevant laws and regulations, we have formulated the Measures for the Administration of Employment Subsidy Funds. It is hereby issued, please follow it.

Finance and administration department　　　　　　　　　　

Ministry of Human Resources and Social Security　　　　　　　　　　

October 13, 2017　　　　　　

Measures for the administration of employment subsidy funds

Chapter I General Principles

the first　In order to implement various employment policies, standardize the management of employment subsidy funds and improve the efficiency in the use of funds, these Measures are formulated in accordance with the Budget Law of the People’s Republic of China, the Employment Promotion Law of People’s Republic of China (PRC) and other relevant laws and regulations.

the second　The term "employment subsidy fund" as mentioned in these Measures is set up by the people’s government at or above the county level, managed by the financial department at the same level in conjunction with the human resources and social security department (hereinafter referred to as the human resources and social security department), and arranged by the general public budget for special funds to promote employment and entrepreneurship.

Article　The management of employment subsidy funds should follow the following principles:

(1) Pay attention to Pratt & Whitney and give priority to it. We will implement the national inclusive employment and entrepreneurship policy, focus on supporting the employment and entrepreneurship of groups with employment difficulties, moderately tilt to the central and western regions and areas with heavy employment tasks, promote the fair employment of all types of workers, and promote the coordinated development of employment among regions.

(two) the combination of awards and compensation, incentive compatibility. Optimize the mechanism design, combine rewards with compensation, and give full play to the enthusiasm of policy enforcement departments and policy targets at all levels.

(3) Easy operation and accurate performance. Improve the operability and accuracy of policies, strengthen supervision and control, and strengthen the management of employment subsidy funds with performance orientation and result orientation.

Chapter II Scope of Capital Expenditure

Article 4　Employment subsidy funds are divided into two categories: subsidies for individuals and units, and subsidies for public employment service capacity building.

Subsidies for individuals and units are used for expenses such as vocational training subsidies, vocational skill appraisal subsidies, social insurance subsidies, public welfare post subsidies, entrepreneurship subsidies, employment trainee subsidies, job-seeking and entrepreneurship subsidies; Public employment service capacity building subsidy funds are used for employment and entrepreneurship service subsidies and high-skilled personnel training subsidies and other expenses.

If the subsidy of employment subsidy funds for the same project is duplicated in unemployment insurance benefits, individuals and units cannot enjoy it repeatedly.

Article 5　The range of people who enjoy vocational training subsidies includes: children from poor families, college graduates in graduation year (including senior technician classes, preparatory technician classes and vocational education graduates from special education colleges, the same below), fresh junior and senior high school graduates who have not continued their studies in urban and rural areas, rural migrant workers, registered unemployed people in cities and towns (hereinafter referred to as five categories), and qualified enterprise employees.

Vocational training subsidies are used in the following aspects:

(a) five categories of personnel employment skills training and entrepreneurship training. For five types of personnel who have participated in employment skills training and entrepreneurship training and obtained vocational qualification certificates after training (or vocational skill grade certificates, special vocational ability certificates and training qualification certificates, the same below), certain standards of vocational training subsidies will be given. All localities should accurately meet the needs of industrial development and the needs of educated people, regularly publish the guidance catalogue of vocational training needs of key industries, and appropriately raise the subsidy standard for vocational training in the guidance catalogue. Training institutions that advance the training fees for the labor reserve system for fresh junior and senior high school graduates who have not continued their studies in urban and rural areas shall be given certain standards of vocational training subsidies. Among them, rural students and urban low-income family students participate in the labor preparation training, and at the same time give a certain standard of cost of living allowance.

(2) Job skills training for qualified enterprise employees. For five categories of personnel newly hired by enterprises, if they sign labor contracts with enterprises for more than one year, and participate in on-the-job skills training by enterprises relying on their training institutions or training institutions recognized by the government within one year from the date of signing labor contracts, they will be given certain standards of vocational training subsidies to employees or enterprises after obtaining professional qualification certificates. In accordance with the relevant provisions of the state to participate in the enterprise new apprenticeship training, technician training of enterprise employees, after training to obtain vocational qualification certificates, to give employees or enterprises a certain standard of vocational training subsidies.

(3) Project-based training for qualified personnel. Local people’s organizations and financial departments can purchase employment skills training or entrepreneurship training programs from the training institutions recognized by the government through the project system, and provide free employment skills training or entrepreneurship training for the unemployed in enterprises with excess capacity in the steel, coal, coal and electricity industries (hereinafter referred to as the unemployed who have gone to capacity) and poor laborers who have set up files. Training institutions that undertake project-based training tasks are given certain standards of vocational training subsidies.

Article 6　Five types of personnel who have passed the initial vocational skill appraisal and obtained the vocational qualification certificate (excluding the training certificate) shall be given the vocational skill appraisal subsidy. For those who are included in the guidance catalogue for the evaluation of vocational qualifications and vocational skills in key industries, the subsidy standard may be appropriately raised.

Article 7　The scope of people who enjoy social insurance subsidies includes: people with employment difficulties and college graduates who meet the provisions of the Employment Promotion Law.

Social insurance subsidies are used in the following aspects:

(a) social insurance subsidies for people with employment difficulties. Units that employ people with employment difficulties and pay social insurance premiums, and units that place people with employment difficulties through public welfare posts and pay social insurance premiums, shall be subsidized according to the basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid for people with employment difficulties, excluding the part that individuals with employment difficulties should pay. A certain amount of social insurance subsidies shall be given to the social insurance premiums paid by people with employment difficulties after flexible employment, and the subsidy standard shall not exceed 2/3 of their actual contributions in principle. The term of social insurance subsidies for people with employment difficulties can be extended to retirement except for those with employment difficulties who are less than 5 years away from the statutory retirement age, and the rest of the staff can not exceed 3 years at the longest (subject to the age when they first approved to enjoy social insurance subsidies).

(2) Social insurance subsidies for college graduates. Small and micro enterprises that employ college graduates in the graduation year, sign labor contracts with them for more than one year and pay social insurance premiums for them will be given social insurance subsidies for a maximum of one year, excluding the part that college graduates should pay individually. A certain amount of social insurance subsidies shall be given to the social insurance premiums paid by college graduates who have not been employed within one year after leaving school. The subsidy standard shall not exceed 2/3 of their actual contributions in principle, and the maximum subsidy period shall not exceed 2 years.

Article 8　The range of people who enjoy public welfare post subsidies is people with employment difficulties, with emphasis on older unemployed people and zero-employment family members.

Post subsidies shall be given to the people with employment difficulties who are placed in public welfare posts, and the subsidy standards shall be implemented with reference to the local minimum wage standards.

The term of public welfare post subsidy can be extended to retirement except for those with employment difficulties who are less than 5 years away from the statutory retirement age, and the rest of the staff can not exceed 3 years at the longest (subject to the age when they first approved to enjoy public welfare post subsidy).

Article 9　For the first time to establish small and micro enterprises or engage in self-employment, and the established enterprises or individual industrial and commercial households have been operating normally for more than one year since the date of industrial and commercial registration, college graduates and people with employment difficulties who have left school for two years will be given a one-time entrepreneurship subsidy on a pilot basis. The specific pilot measures shall be formulated separately by the provincial finance and human society departments.

Article 10　The range of people who enjoy the employment internship subsidy is college graduates who have not been employed within 2 years after leaving school, and those in hard and remote areas, old industrial bases and national poverty-stricken counties can be expanded to secondary vocational graduates who have not been employed within 2 years after leaving school. To absorb the above-mentioned personnel to participate in the employment internship units, give a certain standard of employment internship subsidies, for the internship units to pay the basic living expenses of the trainees during the internship, to handle the personal accident insurance for the trainees, and to guide and manage the trainees. The trainee probation period retention rate reached more than 50% of the units, can be appropriately raised trainee subsidy standards.

Article 11　For college graduates from low-income families, poor disabled families, poverty-stricken families and poor people who have the willingness to find jobs and start businesses in the graduation year, and college graduates who are disabled and have obtained national student loans, one-time job-seeking and starting businesses subsidies will be given.

Article 12　Employment and entrepreneurship service subsidies are used to strengthen the service capacity building of public employment and entrepreneurship service institutions, focusing on supporting the construction and maintenance of information network systems, public employment and entrepreneurship service institutions and their recruitment activities and entrepreneurial services with universities, giving awards to business incubators, and purchasing basic employment and entrepreneurship service achievements from the society.

Article 13　The subsidy for high-skilled personnel training is mainly used for the construction of high-skilled personnel training bases and the construction of skill master studios.

Article 14　Other expenditures refer to the project expenditures that need to be added with the approval of the provincial people’s governments and in line with the relevant management regulations of the central special transfer payment.

Article 15　The specific standards of employment subsidy funds for individuals and units shall be determined by the provincial finance and human society departments in combination with local conditions on the basis of complying with the above principles. All localities should strictly control the expenditure proportion of employment and entrepreneurship service subsidies.

Article 16　Employment subsidy funds shall not be used for the following expenses:

(1) Expenditure on the construction of office buildings.

(2) Expenditure on the construction of staff dormitory.

(3) Expenditure on purchasing vehicles.

(four) the payment of staff allowances and subsidies and other expenses.

(5) "three public" expenditures.

(six) inclusive finance business guarantee loans (original small secured loans, the same below) discount and supplement business guarantee loan fund related expenses.

(seven) the department budget has arranged expenditure.

(eight) other expenses prohibited by laws and regulations.

Individuals and units in accordance with these measures to apply for subsidies, the specific use can be determined by the applicant or the applicant, not subject to the provisions of this article.

Chapter III Allocation and Release of Funds

Article 17　The central financial employment subsidy funds shall be allocated by factor method.

Distribution factors include basic factors, input factors and performance factors. Among them:

(a) the basic factors are mainly based on the labor force population and other indicators, focusing on the assessment of employment tasks.

(two) the input factors are mainly based on the arrangement and use of local government employment subsidy funds and other indicators, focusing on the assessment of local investment.

(III) Performance factors are mainly based on indicators such as the unemployment rate and the number of new jobs in various places, focusing on assessing the effectiveness of implementing various employment policies in various places.

The factors, weights, methods and the upper and lower limits of the annual allocation of funds can be appropriately adjusted according to the overall employment situation and the focus of work tasks.

Article 18　Local governments can implement project management for the subsidy funds for the training of high-skilled talents in the public employment service capacity building subsidy funds, and local human resources and social departments should prepare medium-and long-term plans for the training of high-skilled talents and determine the key areas of high-skilled talents supported by the region.

Every year, the provincial departments of human resources and social security need to organize experts to review the high-skilled personnel training project to be implemented in conjunction with the financial department. The provincial financial department and the human resources and social security department will give a fixed subsidy according to the review results, and the review results should be reported to the Ministry of Human Resources and Social Security and the Ministry of Finance for the record.

Article 19　The Ministry of Finance and the Ministry of Human Resources and Social Security will issue the estimated number of employment subsidy funds for the next year to the provincial financial and human resources departments before October 31 each year; Every year, within 90 days after the National People’s Congress examines and approves the central budget, the central financial employment subsidy fund budget is officially issued.

Article 20　The provincial finance and human society departments should formally reach the municipal and county finance and human society departments within 30 days after receiving the employment subsidy funds from the central government; Provincial and municipal finance and human society departments shall formally allocate the employment subsidy funds allocated by the government budget at the corresponding level to the lower-level government to the lower-level finance and human society departments within 60 days after the budget is approved by the people’s congress at the corresponding level.

Local financial and social departments at all levels should put forward clear requirements for fund management of the employment subsidy funds they use, and organize and implement various employment and entrepreneurship policies in a timely manner.

Article 21　Employment subsidy funds should be in accordance with the provisions of the Ministry of Finance on the performance target management of special transfer payments, and do a good job in setting, reviewing and issuing performance targets.

Chapter IV Application and Use of Funds

Article 22　Vocational training subsidies shall be paid in advance and by credit. Conditional areas should explore the establishment of personal credit accounts for vocational training for workers, encourage workers to choose training institutions and courses independently, and pay training fees through credit accounts.

Applying for vocational training subsidy funds shall comply with the following requirements according to the specific purposes of the funds:

(1) Five categories of personnel applying for employment skills training and entrepreneurship training subsidies shall provide the following materials to the local social departments: a copy of the Employment and Entrepreneurship Certificate (or the Employment and Unemployment Registration Certificate and the Social Security Card, the same below), a copy of the vocational qualification certificate, and an administrative fee bill (or tax invoice, the same below) issued by the training institution.

(2) If a vocational training institution applies for vocational training subsidies for junior high school graduates, children from poor families and urban registered unemployed people who have not continued their studies in urban and rural areas, it shall also provide the following materials: a copy of the ID card (for urban registered unemployed people, a copy of the Employment and Entrepreneurship Certificate), a copy of the junior high school graduation certificate, and an application agreement on their behalf; Cost of living allowance application materials for students from urban low-income families should also be accompanied by proof materials of minimum living guarantee for urban residents.

(3) Eligible employees of enterprises applying for skills training subsidies shall provide the following materials to local social departments: copies of professional qualification certificates, bills of administrative fees issued by training institutions, etc. Enterprises applying for new apprenticeship training subsidies for on-the-job employees should provide the following materials: copies of vocational qualification certificates, administrative fees bills issued by training institutions, etc. Before carrying out technician training or new apprenticeship training, enterprises should also report the training plan, roster of trainers, copies of labor contracts and other relevant materials to the local community departments for the record.

(4) If a vocational training institution conducts project-based training for the unemployed who have lost capacity and the poor laborers who have set up their files, it shall provide the following materials to the human and social departments entrusted with the training when applying for subsidy funds: a copy of the ID card, a copy of the vocational qualification certificate, an administrative fee bill issued by the training institution, a training plan and outline, training contents and teaching materials, information of the lecturers, video materials of the whole course, etc. Training institutions should also report the training plan and outline, the roster of trainers and other relevant materials to the local community departments for the record before carrying out project-based training.

After the above application materials have been audited by the human resources and social departments, the training subsidies or cost of living allowance funds applied by five categories of personnel and employees in enterprises will be paid to the applicant’s personal bank account or personal credit account according to regulations; The training subsidy funds for enterprises and training institutions to apply for or directly subsidize training institutions shall be paid to the basic deposit account opened by enterprises and training institutions in the bank according to regulations.

Article 23　Five categories of personnel applying for subsidies for vocational skill appraisal should provide the following materials to the local social departments: a copy of the Employment and Entrepreneurship Certificate, a copy of the vocational qualification certificate, and an administrative fee bill (or tax invoice) issued by a vocational skill appraisal institution. After being audited by the human and social departments, the subsidy funds will be paid to the applicant’s personal bank account as required.

Article 24　Social insurance subsidies shall be paid first, and the following requirements shall be followed according to the specific use of funds:

(1) Units that employ people with employment difficulties and small and micro enterprises that employ college graduates in the graduation year should provide the following materials to the local community departments when applying for social insurance subsidies: a list of qualified personnel, a copy of the Employment and Entrepreneurship Certificate or a copy of the graduation certificate, a copy of the labor contract, a detailed account (bill) of social insurance payment issued by the social insurance fee collection agency, etc.

(2) Persons with employment difficulties who have flexible employment and college graduates who have left school within one year should provide the following materials to the local social department when applying for social insurance subsidies: a copy of the Employment and Entrepreneurship Certificate or a copy of the graduation certificate, proof materials for flexible employment, and a detailed account (form) of social insurance payment issued by the social insurance fee collection agency.

(III) Units that have placed people with employment difficulties through public welfare posts should provide the following materials to the local community departments when applying for social insurance subsidies: a copy of the Employment and Entrepreneurship Certificate, proof of the years of enjoying social insurance subsidies, and a detailed account of social insurance payment issued by the social insurance premium collection agency.

After the above-mentioned funds are audited by the human and social departments, the subsidy funds will be paid to the basic deposit account or the applicant’s personal bank account opened by the unit in the bank according to regulations.

Article 25　Units that have placed people with employment difficulties through public welfare posts should provide the following materials to the local community departments when applying for public welfare post subsidies: a copy of the Employment and Entrepreneurship Certificate, proof of the years of enjoying public welfare post subsidies, and a detailed account (single) of wages paid by the unit. After the audit by the human society department, the subsidy funds will be paid to the personal bank account of basic deposit account or the public welfare post placement personnel opened by the unit in the bank according to the regulations.

Article 26　Units that recruit unemployed college graduates who have left school for two years to participate in employment internship should provide the following materials to the local social department when applying for employment internship subsidy: list of people who participated in employment internship, employment internship agreement, copy of Employment and Entrepreneurship Certificate, copy of graduation certificate, detailed account (single) of basic living allowance issued by the unit, and copy of personal accident insurance invoice for trainees, etc. After the audit by the human and social departments, the subsidy funds will be paid to the basic deposit account opened by the unit in the bank according to the regulations.

Article 27　Eligible college graduates applying for job-seeking and entrepreneurship subsidies should provide the following materials to the local social departments: proof materials for graduates to obtain national student loans (or poor families who enjoy subsistence allowances, have disabilities, set up files and set up cards, families with poor disabled people, and provide assistance and support in extreme poverty), and copies of graduation certificates (or school registration certificates). The application materials will be paid to the graduate’s personal bank account according to the regulations after the preliminary examination of the graduate’s university is reported to the local social department for examination.

Article 28　The financial and social departments at or above the county level can support the public employment service institutions at lower levels to strengthen the construction of their human resources market information network system through the employment and entrepreneurship service subsidy funds. For the free public employment service undertaken by the grass-roots public employment service institutions and the business incubation service carried out by the business incubation base, certain subsidies should be given according to the workload, professionalism and effectiveness. Public employment and entrepreneurship service institutions and their recruitment activities and entrepreneurship services with universities should be given certain subsidies according to the number of service personnel, effectiveness and cost.

The financial and social departments at or above the county level may purchase the fruits of basic employment and entrepreneurship services from the society according to the relevant provisions of government procurement services, and the specific scope and measures shall be determined by the provincial financial and social departments.

Article 29　All localities should combine the needs of regional economic development, industrial revitalization and development planning and the development of emerging strategic industries, rely on vocational training institutions and urban public training bases with high-skilled personnel training capabilities, build high-skilled personnel training bases, and focus on activities such as high-skilled personnel training, high-skilled personnel evaluation, vocational skills competition, high-skilled personnel curriculum development, and high-skilled personnel achievement exchange.

All localities should give full play to the important role of high-skilled leading talents in skills transmission, skills research, skills inheritance and skills promotion, select outstanding high-skilled talents in the front line of industry, enterprise production and service, build a skills master studio based on their units, and carry out skills inheritance and upgrading activities such as training, research, research and communication.

The specific scope of the use of subsidy funds for the training of high-skilled personnel shall be determined by the provincial finance and human resources departments in light of the actual situation and in accordance with the existing regulations.

Article 30　Local people’s organizations and financial departments at all levels should further optimize their business processes and actively promote online declaration, online audit and online verification. For the information and materials of individuals and units that can be obtained by relying on the management information system or by information sharing and business collaboration with relevant units, the subsidy funds can be directly audited, and units and individuals are no longer required to submit paper materials.

Article 31　The payment of employment subsidy funds shall be implemented in accordance with the relevant provisions of the financial treasury management system.

Chapter V Fund Management and Supervision

Article 32　Local financial and social departments at all levels should establish and improve financial management rules and regulations, strengthen internal financial management, optimize business processes, and strengthen internal risk prevention and control.

Local people’s social departments at all levels should establish and improve the ledger of employment subsidy funds, do a good job in the basic work of employment subsidy funds use management, effectively identify the authenticity of personnel and units enjoying subsidy policies, and prevent fraud. Implement the relevant provisions of laws and regulations such as government procurement and standardize procurement behavior. Strengthen the informatization construction, timely incorporate the subsidized personnel, project subsidy units, fund standards, budget arrangement and implementation into the management information system, and realize information sharing with the financial department.

Article 33　Local financial and social departments should establish and improve a scientific and standardized performance evaluation index system, and actively promote the performance management of employment subsidy funds. The Ministry of Finance and the Ministry of Human Resources and Social Security shall regularly entrust a third party to evaluate the performance of employment subsidy funds according to the employment situation in various places. The local financial and social departments at all levels shall evaluate the performance of the use of employment subsidy funds in the local area, and take the evaluation results as an important basis for the allocation of employment subsidy funds.

Article 34　Financial departments at all levels should speed up the disbursement of funds and reduce the carry-over balance. The human and social departments should actively promote the implementation of employment and entrepreneurship support policies in accordance with the provisions of these measures to ensure the effectiveness of the use of funds.

Article 35　The financial and social departments at all levels should include the management and use of employment subsidy funds in the scope of key supervision and inspection. Where conditions permit, they can hire qualified social intermediary agencies to carry out third-party supervision and inspection, and consciously accept the inspection and social supervision of auditing departments.

Article 36　Local financial and social departments at all levels shall, in accordance with the overall requirements of financial budget and final accounts management, do a good job in the annual budget and final accounts.

Article 37　People’s organizations and financial departments at all levels shall do a good job in information disclosure, and disclose to the public the overall objectives of the annual employment work, the completion of work tasks, and the use of various subsidy funds through local media and departmental websites.

The disclosure of the use of various subsidy funds includes: the name of the unit or the list of personnel who enjoy various subsidies (including ID number), subsidy standards and specific amounts, etc. Among them, the vocational training subsidy should also disclose the training content and the training results obtained; Public welfare post subsidies should also disclose the name of public welfare posts, the establishment unit, the list of resettlement personnel, and the time to enjoy subsidies; Job-seeking and entrepreneurship subsidies should be publicized in colleges and universities in the first instance.

Article 38　The financial and social departments at all levels shall establish an accountability mechanism for the "who uses and who is responsible" employment subsidy funds.

Financial, human and social departments at all levels and their staff members who violate the provisions of these measures in the work of allocation, audit, use and management of employment subsidy funds, as well as other violations of laws and regulations such as abuse of power, dereliction of duty and corruption, shall be investigated for corresponding responsibilities in accordance with the Budget Law of the People’s Republic of China, the Civil Service Law of People’s Republic of China (PRC), the Administrative Supervision Law of the People’s Republic of China and other relevant national laws and regulations. Anyone suspected of committing a crime shall be transferred to judicial organs for handling according to law.

For areas that neglect management and use funds illegally, the central government will deduct their employment subsidy funds for the next year accordingly; If the circumstances are serious, the qualification for obtaining employment subsidy funds in the next year will be cancelled and notified nationwide.

Chapter VI Supplementary Provisions

Article 39　Provincial finance, human and social departments can formulate specific implementation measures for the management and use of employment subsidy funds in accordance with these measures according to the actual situation in various places.

Article 40　These Measures shall come into force as of the date of promulgation. The Notice of the Ministry of Finance and the Ministry of Human Resources and Social Security on Printing and Distributing the Interim Measures for the Administration of Employment Subsidies (Caishe [2015] No.290) shall be abolished at the same time.