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Five Measures to Reduce Employment Pressure for Enterprises 五大举措减轻企业负担稳定就业局

January 22, 2009

Released on December 25, 2008 and effective as of the same date

Given the widespread downsizing actions taken by multinational companies in reaction to the global financial crisis and the serious employment situation in China, the Ministry of Labor and Social Security (MLSS), the Ministry of Finance (MoF) and the State Administration of Taxation (SAT) issued these measures, which stipulate in part that:

  • Enterprises in difficulty can delay paying employee social security fees for a maximum of six months beginning in January 2009.
  • Payment rates for the “four social insurances” may be temporarily reduced, upon approval from relevant provincial authorities. Basic medical insurance, unemployment insurance, disability and maternity insurances are eligible for rate reductions, but rates of withholding for endowment insurance must remain unchanged.
  • Enterprises in difficulty may also pay compensation in installments, with the consent of employees, if the enterprises must implement redundancies.
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