第七条　待业保险基金实行市、县统筹，省、自治区可以集中部分待业保险基金调剂使用。直辖市根据需要，可以统筹使用全部或者部分待业保险基金。

Article 7. Unemployment insurance funds shall be organized in an overall manner at the city a`nd county level. The provinces o`r autonomous regions may focus part of the unemployment insurance fund to be regulated for use while the municipalities directly under the Central Government may, in light of need, use all o`r part of the unemployment insurance funds in an overall plan.

第八条　待业保险基金及其管理费收支的预算、决算，按照统筹范围，由劳动行政主管部门负责编制，经同级财政行政主管部门审核汇总后，纳入本级预算、决算，报本级人民政府审定，并且不得用于平衡财政收支。

Article 8. The competent labor administrative institutions shall, in accordance with the scope of the overall plan, be responsible for preparing the budget a`nd final settlement of the proceeds of unemployment insurance funds a`nd their management fees, which shall, upon the examination, verification a`nd compilation by the competent financial administrative institutions at the same level, be incorporated into the budget a`nd final settlement at the corresponding level a`nd then submitted to the people's government at the corresponding level for examination a`nd approval, a`nd shall not be used for balancing financial revenues a`nd expenditures.

财政行政主管部门、审计部门应当加强对待业保险基金及其管理费收支的监督。

The competent financial administrative institutions a`nd the auditing institutions shall increase supervision of the proceeds of unemployment insurance funds a`nd their management fees.

第九条　待业保险基金及其管理费不计征税、费。

Article 9. No taxes o`r expenses shall be levied on unemployment insurance funds o`r their management fees.

第三章　待业保险基金的使用

Chapter III Use of the Unemployment Insurance Fund

第十条　待业保险基金的开支项目：

Article 10. The expenditure items of the unemployment insurance fund are as follows:

（一）待业职工的待业救济金；

(1) Unemployment relief funds for staff a`nd workers waiting for employment;

（二）待业职工在领取待业救济金期间的医疗费、丧葬补助费，其供养的直系亲属的抚恤费、救济费；

(2) Medical care expenses, allowances for funeral expenses, pensions a`nd relief funds for the immediate relatives of the staff a`nd workers waiting for employment in period during which they receive unemployment relief funds;

（三）待业职工的转业训练费；
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