重点内容：参保单位因新招、调入、单位合并等原因增加人员，应于新增人员报到后15日内或单位合并后的30日内向公共业务办公室进行申报。

    适用情形：用人单位。

    依　　据：《重庆市社会保险统一征缴管理工作规范》（渝人社发〔2015〕266号）。

    ………………………………………………………………………

    重点内容：重庆市企业职工基本养老保险制度实施范围包括：

    1.本市行政区域内的城镇各类企业（以下统称企业）和与之形成劳动关系的职工（以下统称职工）以及城镇个体劳动者（以下统称个体劳动者）。2.企业的离退休（职）人员。3.国家另有规定的从其规定。

    依　　据：《重庆市企业职工基本养老保险实施办法》（渝府发〔2000〕48号）。

    ………………………………………………………………………

    重点内容：1. 用人单位缴纳基本养老保险费、失业保险费、基本医疗保险费、工伤保险费、生育保险费，以本单位缴费总基数乘以各险种缴费比例计缴。用人单位缴费总基数为本单位属于参保缴费范围的人员缴费基数（以下简称职工缴费基数）之和。应由职工个人缴纳的社会保险费以本人缴费基数乘以相应险种个人缴费比例计缴；

    2. 职工缴费基数按照本人上年度月平均工资核定；新设立单位的职工和用人单位新增的职工按照本人起薪当月的工资核定。本人上年度月平均工资或起薪当月的工资低于上年度全市职工月平均工资60%的，按照上年度全市职工月平均工资的60%核定；超过上年度全市职工月平均工资300%的，按照上年度全市职工月平均工资的300%核定。

    适用情形：我市用人单位和职工社会保险缴费基数。

    依　　据：《关于统一社会保险缴费基数和社会保险登记缴费申报程序的通知》（渝府发〔2005〕111号）。

    ………………………………………………………………………

    重点内容：1. 调整社保缴费基数政策调整就业人员平均工资计算口径。从2019年起，按我市上年度城镇非私营单位就业人员平均工资和城镇私营单位就业人员平均工资加权计算的全口径城镇单位就业人员平均工资（以下简称就业人员平均工资），核定社保个人缴费基数上下限；

    2. 个体工商户和灵活就业人员参加企业职工基本养老保险，从2019年起，可以在我市上年度就业人员平均 工资的60%至300%之间选择适当的缴费基数；

    3. 自2019年5月1日起，将企业职工基本养老保险和机关事业单位基本养老保险单位缴费比例降至16%。

    适用情形：自2019年起，社会保险缴费基数上下限，个体工商户和灵活就业人员企业职工基本养老保险参保缴费基数上下限。

    依　　据：《关于印发重庆市降低社会保险费率综合方案的通知》渝府办发〔2019〕50号）。

    ………………………………………………………………………

    重点内容：年满16周岁以上、未达到国家规定退休年龄的灵活就业人员，有参加基本养老保险的意愿且具缴费能力、愿意承担缴纳基本养老保险费义务的，从2015年1月1日起，可自愿申请参加我市城镇企业职工基本养老保险。

    适用情形：年满16周岁以上、未达到国家规定退休年龄的灵活就业人员，有参加基本养老保险的意愿且具缴费能力、愿意承担缴纳基本养老保险费义务的。

    依　　据：《关于灵活就业人员参加城镇企业职工基本养老保险有关问题的通知》（渝人社发〔2014〕239号）。

    ………………………………………………………………………

    重点内容：1. 本市行政区域内的下列单位及其职工（依照和参照公务员管理的人员除外），必须依照规定缴纳失业保险费，参加失业保险：（1）各类企业及其职工；（2）事业单位及其职工；（3）民办非企业单位及其职工；（4）社会团体及其专职人员；（5）国家机关中事业编制人员、劳动合同制工人和其他工勤人员；（6）驻渝部队机关事业单位及其职工；（7）有雇工的城镇个体工商户及其雇工。

    2. 职工个人以上年度本人月平均工资为基数缴纳失业保险费，缴费基数为本市上年度全市职工月平均工资的60%-300%。职工月平均工资低于市统计局公布的上年度全市职工月平均工资60%的，按60%计算缴费工资基数。超过上年度全市职工月平均工资300%的，超过部分不计入缴费工资基数。

    适用情形：本市行政区域内的下列单位及其职工（依照和参照公务员管理的人员除外），必须依照规定缴纳失业保险费，参加失业保险：1.各类企业及其职工；2.事业单位及其职工；3.民办非企业单位及其职工；4.社会团体及其专职人员；5.国家机关中事业编制人员、劳动合同制工人和其他工勤人员；6.驻渝部队机关事业单位及其职工；7.有雇工的城镇个体工商户及其雇工。

    依　　据：《重庆市失业保险条例》。

    ………………………………………………………………………

    重点内容：1. 本市行政区域内的事业单位、企业、社会团体、民非企业单位、基金会、律师事务所、会计师事务所等组织和有雇工的个体工商户（以下简称用人单位）应当依照本办法规定参加工伤保险，为本单位全部职工或者雇工（以下简称职工）缴纳工伤保险费；

    2. 用人单位应当建立健全安全生产、职业病防治责任制度，采取措施预防工伤事故的发生。对从事有毒有害工作的职工应按照《职业病防治法》的规定进行职业健康检查，建立职工职业健康档案，并应当在参保时提供职工职业健康档案。职工发生工伤时，用人单位应当及时救治，并建立和完善职工工伤管理档案；

    3. 用人单位应当以货币形式按月向征收机关足额缴纳工伤保险费，职工个人不缴纳工伤保险费。

    适用情形：本市行政区域内的事业单位、企业、社会团体、民办非企业单位、基金会、律师事务所、会计师事务所等组织和有雇工的个体工商户全部职工或者雇工。

    依　　据：《重庆市工伤保险实施办法》（渝府发〔2012〕22号）。

    ………………………………………………………………………

    重点内容：1. 按照《国民经济行业分类》（GB/T4754—2011）对行业的划分和人社部发〔2015〕71号文件规定，根据不同行业的工伤风险程度，由低到高，依次将行业 伤风险类别划分为一类至八类；

    2. 按照以支定收、收支平衡的原则，我市一类至八类行业工伤保险基准费率，分别为该行业用人单位职工工资总额的0.3%、0.6%、0.9%、1.1%、1.3%、1.6%、 1.9%、2.2%。

    适用情形：按照《国民经济行业分类》（GBZT4754-2011）对行业的划分和人社部发〔2015〕71号文件规定，根据不同行业的工伤风险程度，由低到高，依次将行业工伤风险类别划分为一类至八类。

    依　　据：《关于调整工伤保险费率政策的通知》（渝人社发〔2017〕191号）。

    ………………………………………………………………………

    重点内容：1. 对不能按用人单位参保、流动性大的建设项目从业人员特别是农民工，可由施工总承包单位在承建项目所在地区县（自治县）社会保险经办机构办理以建设项目为单位的工伤保险参保手续。以建设项目为单位参加工伤保险的，可在各项社会保险中优先办理参加工伤保险手续；

    2. 建设单位要在工程概算中将工伤保险费用单独列支，作为不可竞争费，不参与竞标，并在建设项目开工前将工伤保险费拨付给建设项目总承包单位缴纳。缴费额度按建设项目工程总造价的0.1%计算。

    适用情形：1. 建设项目工伤保险覆盖建设项目的总承包单位、专业承包单位、劳务分包单位、监理单位、建设单位及勘察设计单位等项目建设各方在该施工项目的从业人员。以上人员已按用人单位参加工伤保险办法参保的，不属于建设项目工伤保险覆盖人员;

    2. 本市行政区域内的铁路、公路、水运、水利、能源、机场工程建设施工单位，对相对固定的职工，按用人单位参加工伤保险，对不能按用人单位参保、建设项目中使用的从业人员，特别是农民工，按建设项目为单位参加工伤保险。

    依　　据：1. 《关于进一步做好建筑业参加工伤保险的实施意见》（渝人社发〔2015〕197号）；

    2. 《关于铁路、公路、水运、水利、能源、机场工程建设项目参加工伤保险工作的通知》（渝人社发〔2018〕165号）。

Social insurance

    Highlights: Insured companies that increase personnel due to new recruitment, transfer, and merger and for other reasons shall report to the public service office within 15 days of newcomers' attendance or within 30 days of merger.

    Scope of application: Employers.

    Legal basis: Specifications for the Administration of the Unified Collection and Payment of Social Insurance Premiums in Chongqing Municipality (RRSF[2015] No.266).

    ………………………………………………………………………

    Highlights: The implementation of the basic endowment insurance system for corporate staff and workers in Chongqing covers:

    1. All types of urban companies (hereinafter collectively referred to as "enterprises") and staff and workers with whom a labor relation has been formed (hereinafter collectively referred to as "employees") as well as urban self-employed workers (hereinafter collectively referred to as "individual workers") within the administrative areas of Chongqing.

    2. Retired enterprise retirees (or those retired with honors).

    3. Others prescribed by the State.

    Legal basis: Measures of Chongqing Municipality for the Implementation of Basic Endowment Insurance for Enterprise Employees (YFF[2000] No.48).

    ………………………………………………………………………

    Highlights: 1. The employer pays basic endowment insurance premiums, unemployment insurance premiums, basic medical insurance premiums, employment injury insurance premiums, and maternity insurance premiums by multiplying the total pay base by the contribution ratio of each type of insurance. The total pay base of the employer shall be the total social insurance bases of its employees who are covered by the social insurance (hereinafter referred to as the "employee's pay base"). The social insurance premiums to be paid by employees are calculated by multiplying the employee's pay base by the individual contribution ratio of the corresponding insurance type;

    2. The employee's pay base shall be determined according to the average monthly wage of the employee in the previous year; for the employees of a newly established enterprise and the new employees of an employer, it is subjected to the salary of the starting salary month. If the employee's average monthly wage in the previous year or the salary in the month of the employee's starting salary is lower than 60% of the average monthly wage of the employees across Chongqing in the previous year, the employee's pay base shall be determined according to 60% of the average monthly wage of the city's employees in the previous year; and if it exceeds 300% of the average monthly wage of the city's employees in the previous year, it shall be determined according to 300% of the employees' average monthly wage in the previous year.

    Scope of application: Social insurance bases of employers and employees in Chongqing.

    Legal basis: Notice on the Implementation of Uniform Social Insurance Bases and Social Insurance Registration, Payment and Application Procedures (YFB[2005] No.111).

    ………………………………………………………………………

    Highlights: 1. Adjustment of the social security pay base policy and of the employees' average wage calculation standard. Starting from 2019, the upper and lower limits of the individual pay base of social insurance are set based on the average wage of urban enterprise employees (hereinafter referred to as "employees' average wage") weighted by the average wage of employees in the urban non-private companies and urban private companies of Chongqing in the previous year;

    2. Individual businesses and flexible employees participating in the basic endowment insurance program for enterprise employees may, from 2019 onwards, choose an appropriate pay base between 60% and 300% of the employees' average wage of Chongqing in the previous year;

    3. From May 1, 2019, the basic endowment insurance contribution rates of enterprise employees and public institution employees have been reduced to 16%.

    Scope of application: The upper and lower limits of the social insurance base and the upper and lower limits of the basic endowment insurance base of enterprise employees for individual businesses and flexible employees since 2019.

    Legal basis: Notice on Issuing the Comprehensive Approach of Chongqing Municipality to Lower the Social Insurance Rate (YFB[2019] No.50).

    ………………………………………………………………………

    Highlights: Flexible employees who are above 16 years old, have not reached the statutory retirement age, are willing to participate in the basic endowment insurance program and have the ability to make contributions, and are willing to undertake the obligation to pay basic endowment insurance premiums may, from January 1, 2015 onwards, voluntarily apply for participation in Chongqing's basic endowment insurance program for urban enterprise employees.

    Scope of application: Flexible employees who are above 16 years old and have not reached the statutory retirement age, are willing to participate in the basic endowment insurance program and have the ability to make contributions, and are willing to undertake the obligation to pay the basic endowment insurance premiums.

    Legal basis: Notice on Matters Concerning the Participation of Flexible Employees in the Basic Endowment Insurance Program for Urban Enterprise Employees (YRSF[2014] No.239).

    ………………………………………………………………………

    Highlights: 1. The following enterprises and their employees (except for those managed in accordance with and by reference to the national civil service system) within the administrative areas of Chongqing must pay unemployment insurance premiums and participate in the unemployment insurance program in accordance with regulations: (1) enterprises of all kinds and their employees; (2) public institutions and their employees; (3) non-governmental non-profit organizations and their employees; (4) social groups and their full-time employees; (5) public institution staffing, staff and workers under employment contracts, and other workers of State organs; (6) government departments and public institutions under the armed forces stationed in Chongqing and their employees of the Chongqing garrison; and (7) urban individual businesses with hired hands and their hired hands.

    2. Employees pay unemployment insurance premiums on the basis of their average monthly wage for the previous year, ranging from 60% to 300% of the employees' average monthly wage for the previous year. If the average monthly wage of an employee is less than 60% of the employees' average monthly wage in the previous year as published by Chongqing Statistics Bureau, the pay base is calculated as 60%. If it exceeds 300% of the employees' average monthly wage in the previous year, the extra part is not included in the pay base.

    Scope of application: The following enterprises and their employees (except those managed in accordance with and by reference to the national civil service system) within the administrative areas of Chongqing must pay unemployment insurance premiums and participate in the unemployment insurance program in accordance with regulations: 1. all types of enterprises and their employees; 2. public institutions and their employees; 3. non-governmental non-profit organizations and their employees; 4. social groups and their full-time employees; 5. public institution staffing, staff and workers under employment contracts, and other workers of State organs; 6. government departments and public institutions under the armed forces stationed in Chongqing and their employees of the Chongqing garrison; and (7) urban individual businesses with hired hands and their hired hands.

    Legal basis: Unemployment Insurance Regulations of Chongqing Municipality.

    ………………………………………………………………………

    Highlights: 1. Public institutions, enterprises, social groups, non-governmental non-profit organizations, foundations, law firms, accounting firms, and others within the administrative areas of Chongqing, as well as individual businesses with hired hands (hereinafter referred to as "employer") shall participate in the employment injury insurance program in accordance with the present Measures, and shall pay employment injury insurance premiums for their employees (hereinafter referred to as "employee");

    2. The employer shall establish and improve a system of responsibility for work safety and prevention of occupational diseases, and take measures to prevent work-related accidents. The employer shall arrange occupational health examinations for its employee engaged in toxic and hazardous work, create employees' occupational health files in accordance with the Law of the People's Republic of China on the Prevention and Control of Occupational Diseases, and present the employees' occupational health files at the time of purchasing the insurance. When the employee is injured at work, the employer shall provide timely medical treatment and establish and improve the employment injury management record;

    3. The employer shall pay the full amount of employment injury insurance premiums in monetary terms to the collecting authority on a monthly basis, whereas the employee is not required to pay the employment injury insurance.

    Scope of application: all the employees or hired workers of public institutions, enterprises, social groups, non-governmental non-profit organizations, foundations, law firms, accounting firms, etc., as well as individual businesses with hired hands within the administrative areas of Chongqing.

    Legal basis: Measures of Chongqing Municipality for the Implementation of Employment Injury Insurance (YFB[2012] No.22).

    ………………………………………………………………………

    Highlights: 1. In accordance with the industries classification in the Industrial classification for National Economic Activities (GB/T4754-2011) and the No. 71 document issued by the Ministry of Human Resources and Social Security [2015], the categories of risks in employment injuries are divided into class I to VIII in order from the lowest to the highest based on the level of employment injury risks in different industries;

    2. In accordance with the principle of determining revenue on the basis of expenditure and balancing revenue and expenditure, the benchmark rate of class I-VIII employment injury insurances in different industries of Chongqing is 0.3%, 0.6%, 0.9%, 1.1%, 1.3%, 1.6%, 1.9%, and 2.2%, respectively, of the total staff salaries of the employers in the industry.

    Scope of application: In accordance with the industries classification in the Industrial classification for National Economic Activities (GB/T4754-2011) and the No.71 document issued by the Ministry of Human Resources and Social Security [2015], the categories of risks in employment injuries are divided into class I to VIII in order from the lowest to the highest based on the level of employment injury risks in different industries.

    Legal basis: Notice on the Adjustment of the Employment Injury Insurance Rate Policy (YRSF[2017] No.191).

    ………………………………………………………………………

    Highlights: 1. For construction project personnel especially rural migrant workers who cannot be insured by the employer and who are highly floating, the general contractor may handle the employment injury insurance procedures based on the construction project at the social insurance agency of the district or county (autonomous county) where the project is under construction. If the employment injury insurance is based on a construction project, priority may be given to the employment injury insurance among all social insurance items;

    2. The constructor (construction company) is required to separately list the cost of employment injury insurances in the project budget estimate as a non-competitive fee not used to participate in competitive bidding, and to allocate the employment injury insurance fee to the general contractor of the construction project before the commencement of the construction project. The amount of payment is calculated at 0.1% of the total cost of the construction project.

    Scope of application: 1. The employment injury insurance of a construction project covers the employees of the general contractor, the specialized contractor, the labor subcontractor, the supervising company, the constructor, and the survey and design institute of the construction project, among others. Among the above persons, those who have already been insured according to the method for employers to participate in the employment injury insurance program are not covered by employment injury insurance for construction project; and

    2. The constructors of railway, highway, water transportation, water conservancy, energy and airport projects within the administrative areas of Chongqing shall participate in the employment injury insurance program for relatively regular employees; for those who are not covered by the social insurance hired for the construction project, migrant workers in particular, the employer shall buy them employment injury insurances based on the construction project.

    Legal basis: 1. Opinions on Further Implementing the Work Related to the Participation of the Construction Industry in the Employment Injury Insurance Program (YRSF[2015] No.197);

    2. Notice on the Work Related to the Participation of the Employment Injury Insurance Program for Railway, Highway, Water Transportation, Water Conservancy, Energy and Airport Construction Projects (YRSF[2018] No. 165).