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 Subsidy Funds Interim M

the Ministry of Finance
Ministry of Human Resources and Social Security
Notice on printing and distributing the Interim Measures for the administration of employment subsidy funds

Caishe [2015] No.290 　　

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 implement various employment policies, standardize the management of employment subsidy funds and improve the efficiency in the use of funds, we have formulated the Interim Measures for the Management of Employment Subsidies, which are hereby issued, please follow them.

Finance and administration department　　　　　
Ministry of Human Resources and Social Security　　　　　
December 30, 2015　　　

Interim 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　Employment subsidy funds are special funds set up by the people’s governments at or above the county level to promote employment and entrepreneurship through general public budget arrangements, and managed by the financial department in conjunction with the human resources and social security department (hereinafter referred to as the human resources and social security department).
　　Article　Principles to be followed in the management of employment subsidy funds;
　　-Fairness and justice. Implement the national inclusive employment and entrepreneurship policy, focus on supporting the employment of groups with employment difficulties, moderately tilt to the central and western regions and areas with heavy employment tasks, and promote fair employment among different groups and regions.
　　-Incentive compatibility. Optimize the mechanism design, combine rewards with compensation, pay first (pad) and then make up, and give full play to the enthusiasm of policy enforcement departments and policy targets at all levels.
　　-accurate performance. Improve the operability and accuracy of policies, strengthen supervision and control, and strengthen the management of employment 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, employment trainee subsidies, job hunting 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.
　　Article 5　Vocational training subsidies. The range of people who enjoy vocational training subsidies includes: children from poor families, college graduates in graduation year (including senior technicians’ classes, preparatory technicians’ 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 the five categories), and eligible employees in enterprises.
　　(a) five categories of personnel employment skills training or entrepreneurship training. For five types of personnel who participate in employment skills training or entrepreneurship training and obtain vocational qualification certificates after training (or special vocational ability certificates or training certificates, the same below), certain standards of vocational training subsidies are given.
　　For the training institutions that advance the training fee for the labor reserve system for the fresh junior and senior high school graduates who have not continued their studies in urban and rural areas, a certain standard of vocational training subsidies will be given. 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) On-the-job skills training for employees in qualified enterprises. 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.
　　Article 6　Vocational skill appraisal subsidy. Five categories of personnel who have passed the initial vocational skill appraisal and obtained vocational qualification certificates or special vocational ability certificates shall be given vocational skill appraisal subsidies.
　　Article 7　Social insurance subsidies. The range of people who enjoy social insurance subsidies includes: people with employment difficulties and college graduates.
　　(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 recruit college graduates in 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 up to one year.
　　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　Public welfare post subsidy. 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　Employment trainee subsidy. The range of people who enjoy the employment internship subsidy is unemployed college graduates within one year after leaving school. Units that recruit unemployed college graduates who have left school for one year to participate in employment probation and pay the basic living expenses of the trainees during the probation period will be given certain standards of employment probation subsidies. The trainee probation period retention rate reached more than 50% of the units, can be appropriately raised trainee subsidy standards.
　　Article 10　Job-seeking and entrepreneurship subsidies. For low-income families, disabled college graduates who have the willingness to find jobs and start businesses and actively seek jobs and start businesses in the graduation year, they will be given a one-time job-seeking and start-up subsidy.
　　Article 11　Employment and entrepreneurship service subsidies. It is used to strengthen the service capacity building of public employment and entrepreneurship service institutions, focus on supporting the construction and maintenance of information network systems, and purchase the results of basic employment and entrepreneurship services from the society.
　　Article 12　Subsidies for the training of highly skilled personnel. Focus on spending on the construction of high-skilled personnel training bases and the construction of skill master studios.
　　Article 13　The specific standards of the above-mentioned subsidies 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 really need to add other expenditure items, which must be approved by the provincial people’s government, and shall be implemented in accordance with the relevant regulations of the state on the management of special transfer payments.
　　Article 14　Employment subsidy funds shall not be used for the following expenses:
　　(1) Expenditure on the construction of office buildings;
　　(2) Expenditure on dormitory construction;
　　(3) Expenditure on purchasing vehicles;
　　(four) expenses such as business guarantee loan funds and interest subsidies;
　　(five) the payment of personnel subsidies and other expenses;
　　(six) the "three public" expenditures.

Chapter III Allocation of Funds

　　Article 15　The central government’s employment subsidy funds are used to subsidize individuals and units, and the employment and entrepreneurship service subsidy funds in the public employment service capacity building subsidy are allocated by factor method.
　　Distribution factors include basic factors, input factors and performance factors. Among them: the basic factors are mainly based on the labor force population and other indicators, focusing on the assessment of employment tasks; Input factors are mainly based on the arrangement and use of local government employment funds and other indicators, focusing on the assessment of local investment; The performance factors are mainly based on the unemployment rate and the number of newly employed people in various places, focusing on assessing the effectiveness of implementing various employment policies in various places. The factors and weights of the annual allocation of funds can be appropriately adjusted according to the priorities of the annual employment work.
　　Article 16　The subsidy funds for the training of high-skilled talents in the public employment service capacity-building grant funds shall be subject to project management, and local human and social departments shall 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 talent projects to be implemented in conjunction with the financial department, and the review results need to be reported to the Ministry of Human Resources and Social Security and the Ministry of Finance for the record. The Ministry of Finance, together with the Ministry of Human Resources and Social Security, will give a fixed subsidy according to the assessment results declared by various localities.
　　Article 17　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 September 30 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 18　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 19　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 Use of Funds

　　Article 20　Application and distribution of subsidies to units and individuals.
　　(1) Vocational training subsidies. Vocational training subsidies to implement the "first pad" approach.
　　Five types of personnel should apply to the local community departments for employment skills training and entrepreneurship training subsidies, and should provide the following materials: a copy of the Employment and Entrepreneurship Certificate (or the Employment and Unemployment Registration Certificate, the same below), a copy of the vocational qualification certificate, and an administrative fee bill (or tax invoice) issued by the training institution. Vocational training institutions should also provide the following materials for junior and senior high school graduates who have not continued their studies: a copy of their ID cards, a copy of their junior and senior high school diplomas, 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.
　　Eligible employees of enterprises should apply for technician training subsidies from local social departments and provide the following materials: copies of labor contracts, professional qualification certificates, and administrative fees bills (or tax invoices) issued by training institutions.
　　Enterprises should apply for new apprenticeship training subsidies for on-the-job employees to local community departments and provide the following materials: professional qualification certificates, administrative fees bills (or tax invoices) 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.
　　After the above application materials are audited by the human 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 according to regulations; Training subsidies applied by enterprises and training institutions on their behalf shall be paid to the basic deposit account opened by enterprises and training institutions in banks according to regulations.
　　(two) occupation skill appraisal subsidies. Five types of personnel should apply for subsidies for vocational skill appraisal from local social departments and provide the following materials: a copy of Employment and Entrepreneurship Certificate, a copy of 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.
　　(3) Social insurance subsidies. Social insurance subsidies shall be paid first and then supplemented.
　　Units that employ people with employment difficulties and small and micro enterprises that employ college graduates in the graduation year should apply for social insurance subsidies from local social departments and provide the following materials: 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, and a social insurance payment ledger (form) issued by the social insurance fee collection agency. 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.
　　Persons with employment difficulties in flexible employment and college graduates who have left school within one year of flexible employment should apply for social insurance subsidies from local social departments and provide the following materials: a copy of Employment and Entrepreneurship Certificate or a copy of graduation certificate, proof of flexible employment, a detailed account of social insurance payment issued by the social insurance fee collection agency, etc. After being audited by the human and social departments, the subsidy funds will be paid to the applicant’s personal bank account as required.
　　Units that place people with employment difficulties through public welfare posts should apply for social insurance subsidies from local social departments and provide the following materials: a copy of the Employment and Entrepreneurship Certificate, proof of the number of years of enjoying social insurance subsidies, and a detailed account of social insurance payment issued by the social insurance fee collection agency. 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.
　　(4) Public welfare post subsidies. Units that have placed people with employment difficulties through public welfare posts should apply for public welfare post subsidies from local social departments and provide the following materials: 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 the public welfare post placement personnel according to the regulations.
　　(5) Employment trainee subsidy. Units that have not employed college graduates within one year after leaving school to participate in employment internship should apply for employment internship subsidies from local social departments and should provide the following materials: list of people participating in employment internship, employment internship agreement, copy of Employment and Entrepreneurship Certificate or graduation certificate, and detailed account (single) of basic living allowance issued by the unit. 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.
　　(6) Job-seeking and entrepreneurship subsidies. Eligible college graduates should apply for job-seeking and entrepreneurship subsidies from local social departments, and should provide the following materials: proof that graduates have obtained national student loans (or enjoy subsistence allowances or have disabilities), and a copy of graduation certificate (or student status certificate). The application materials will be paid to the personal account opened by the graduates in the bank according to the regulations after the preliminary examination of the graduates’ colleges and universities is reported to the local social department for examination.
　　Article 21　The use of subsidy funds for public employment service capacity building.
　　(1) Subsidies for employment and entrepreneurship services. All localities should comprehensively consider the workload of grassroots public employment service institutions to undertake free public employment services, and arrange subsidy funds to protect and enhance their service capabilities; Subsidy funds can also be used to 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 is determined by the provincial finance and human resources departments.
　　(2) Subsidies for training highly skilled personnel.
　　The use of funds for the construction project of high-skilled personnel training base. 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.
　　The use of funds for the construction project of skill master studio. 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 skills master studios based on their units, and carry out skills inheritance and upgrading activities such as training, research, research and communication.
　　Article 22　Local people’s social departments at all levels should be responsible for publicizing the use of the above-mentioned subsidy funds to the public on the departmental official website every year. The publicity contents include: the name of the unit or the list of personnel (including ID number) who enjoy various subsidies, subsidy standards and specific amounts, etc. Among them, the vocational training subsidy should also publicize the training content and the training results obtained; Public welfare post subsidies should also publicize 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 23　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

　　Article 24　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 human and social departments at all levels should establish and improve the ledger of employment subsidy funds, do a good job in the basic work of the use and management of subsidy funds, 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, capital standards, budget arrangement and implementation into the management information system, and realize information sharing with the financial department.
　　Article 25　Local financial and social departments should explore the establishment of 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. Local financial and social departments at all levels should evaluate the performance of the use of employment subsidy funds in the region, and take the evaluation results as an important basis for the allocation of employment subsidy funds.
　　Article 26　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, and consciously accept the inspection and social supervision by auditing departments. Where conditions permit, qualified social intermediary agencies may be hired to carry out third-party supervision and inspection.
　　Article 27　Local financial and social departments at all levels should do a good job in the annual budget and final accounts in accordance with the overall requirements of financial budget and final accounts management.
　　Article 28　The financial and social departments at all levels should do a good job in information disclosure, and disclose to the public the overall objectives of the annual employment work and the completion of work tasks through local media and departmental websites.
　　Article 29　Local financial and social departments at all levels should establish an accountability mechanism for "who uses and who is responsible" for employment subsidy funds. For acts such as detention, interception, misappropriation, misappropriation, false listing, arbitrage, and privately dividing employment subsidy funds, legal responsibilities shall be investigated in accordance with the Budget Law, Regulations on Penalties and Punishment for Financial Violations and other relevant state regulations. For areas that neglect management and use funds in violation of regulations, and directly affect the realization of various policies and objectives to promote employment and entrepreneurship, the central government will deduct their employment subsidy funds for the next year accordingly; If the circumstances are serious, the qualification of obtaining employment subsidy funds in this area in the next year will be cancelled, and it will be notified nationwide.

Chapter VI Supplementary Provisions

　　Article 30　Local financial and social departments at all levels may formulate specific implementation rules for the management and use of employment subsidy funds in accordance with these measures.
　　Article 31　These Measures shall come into force as of January 1, 2016. Ministry of Finance
Notice of the Ministry of Human Resources and Social Security on Further Strengthening the Management of Special Funds for Employment (Caishe [2011] No.64) shall be abolished at the same time.