第二章　待业保险基金的筹集和管理

Chapter II Raising a`nd Management of the Unemployment Insurance Fund

第四条　待业保险基金的来源：

Article 4. The resources of the unemployment insurance funds shall come from the following sources:

（一）企业缴纳的待业保险费；

(1) Unemployment insurance premiums paid by the Enterprises;

（二）待业保险费的利息收入；

(2) The proceeds of the interest accrued by the unemployment insurance premiums; a`nd

（三）财政补贴。

(3) Financial subsidies.

第五条　企业按照全部职工工资总额的百分之零点六缴纳待业保险费。待业保险基金不足或者结余较多的，经省、自治区、直辖市人民政府决定，可以适当增加或者减少企业缴纳的待业保险费，

Article 5. The Enterprises shall pay unemployment insurance premiums on the basis of 0.6% of the payroll of all staff a`nd workers. Where unemployment insurance funds are insufficient, o`r where there is a cash surplus in such unemployment insurance funds, upon the approval by the people's governments of the provinces, autonomous regions a`nd municipalities directly under the Central Government, such premiums paid by the Enterprises shall be reasonably increased o`r reduced.

但是企业缴纳的待业保险费总额最多不得超过企业职工工资总额的百分之一。

However, the maximum amount of such premiums shall not exceed 1% of the payroll of all staff a`nd workers of the respective Enterprises.

企业缴纳的待业保险费在缴纳所得税前列支，由企业的开户银行按月代为扣缴。

Unemployment insurance premiums shall be paid before the Enterprises pay their income taxes, a`nd shall be withheld on a monthly basis by the banks in which the Enterprises open their accounts.

第六条　企业缴纳的待业保险费转入企业所在地的待业保险机构在银行开设的“待业保险基金专户”，专项储存，专款专用，任何部门、单位和个人不得挪用。

Article 6. Unemployment insurance premiums paid by the Enterprises shall be transferred into "unemployment insurance fund special accounts" opened in banks by insurance institutions in the locales of the Enterprises, deposited into banks as special deposits, a`nd spent for authorized purposes only. No institutions, units o`r individuals shall be allowed to embezzle these funds.

待业保险基金存入银行后，按照城乡居民储蓄存款利率计息，所得利息纳入待业保险基金。

After unemployment insurance funds are deposited into banks, their interest shall be calculated in accordance with the interest rate of urban a`nd rural residents' deposits. The proceeds of the interest shall be transferred into unemployment insurance funds.
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