Notice of the Ministry of Finance on the Financial Treatment of Purchase of Insurance by Enterprises for Employees

财政部关于企业为职工购买保险有关财务处理问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2003] No. 61

Promulgating Date: 02/09/2003

Effective Date: 04/01/2003

颁布机关: 财政部

文   号: 财企[2003]61号

颁布时间: 02/09/2003

实施时间: 04/01/2003

Ministries and commissions of the State Council, all the authorities directly under the State Council, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, the Finance Bureau of the Xinjiang Production and Construction Corps, and enterprises under the management of the Central Government,

With the development of the insurance industry and the gradual enhancement of insurance awareness of enterprises and employees, it is reported that enterprises in different industries and under different ownership systems vary in their financial treatment of funds for purchasing employees commercial insurance, other than the unified social insurance as prescribed by the State, to the detriment of normative financial management. In order to strengthen the corporate financial management, safeguard the lawful rights and interests of owners and employees of enterprises, and promote the healthy development of the insurance industry, the financial treatment in connection with corporate purchase of insurance for employees is hereby notified as follows:

  国务院各部委、各直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,各中央管理企业:

  随着保险业的发展,企业和职工的保险意识逐渐增强,据一些地方和企业反映,企业在国家规定的社会保险统筹之外,为职工个人购买商业保险所需资金如何列支,不同行业、不同所有制的企业财务处理不一致,不利于财务管理规范化。为了加强企业财务管理,维护企业所有者和职工的合法权益,促进保险业的健康发展,现就企业为职工购买保险有关财务处理问题通知如下:

1. Where enterprises of all categories, in compliance with relevant provisions of the State, take part in such unified social insurance as basic endowment insurance, unemployment insurance and basic medical insurance, social insurance premiums other than the basic medical insurance premiums they contribute for employees shall be listed in the cost (expense) as labor insurance premiums, and the basic medical insurance premiums contributed for employees shall be listed as welfare expenses payable; social insurance premiums paid by employees shall be deducted from the salaries payable to employees.

    一、各类型企业按照《中华人民共和国劳动法》以及国家有关规定参加基本养老保险、失业保险、基本医疗保险等社会保险统筹,为职工缴纳的除基本医疗保险费以外的社会保险费,作为劳动保险费列入成本(费用),为职工缴纳的基本医疗保险费,从应付福利费中列支;由职工缴纳的社会保险费从职工个人的应发工资中扣缴。

2. Where conditions are suitable, enterprises can purchase supplementary endowment insurance for employees; with regard to enterprises in pilot areas for the improvement of urban social security systems, such as Liaoning, such portion of withdrawal as is less than 4% of the total salary shall be included in the cost (expense) as labor insurance premiums; with regard to enterprises outside of pilot areas, such portion shall be listed as welfare expenses payable, provided that no deficit in welfare expenses payable is caused.

Where enterprises paying basic medical insurance purchase supplementary medical insurance for employees thereof, such portion of necessary expenses as is less than 4% of the total salary shall be listed as welfare expenses payable; where welfare expenses payable are insufficient, the deficit shall be included in the cost (expense) as labor insurance premiums.

    二、有条件的企业为职工建立补充养老保险,辽宁等完善城镇社会保障体系试点地区的企业,提取额在工资总额4%以内的部分,作为劳动保险费列入成本(费用);非试点地区的企业,从应付福利费中列支,但不得因此导致应付福利费发生赤字。

  参加基本医疗保险的企业,为职工建立补充医疗保险,所需费用在工资总额4%以内的部分,从应付福利费中列文,应付福利费不足部分作为劳动保险费直接列入成本(费用)。

3. Employees' purchase of such commercial insurance as property insurance and personal insurance from commercial insurance companies shall be defined as personal investment, and the funds needed for the investment shall be borne by employees themselves and shall not be reimbursed by enterprises concerned.

    三、职工向商业保险公司购买财产保险、人身保险等商业保险,属于个人投资行为,其所需资金一律由职工个人负担,不得由企业报销。

4. Where enterprises, according to internal deliberation rules and resolutions of boards of directors or managers' (factory director) working meetings, reform internal distribution systems, and purchase commercial insurance for employees as rewards on the premise of salaries and unified social insurance, necessary funds shall be withdrawn from the salary payable; where such commercial insurance is purchased as welfare, necessary funds shall be withdrawn from surplus welfare expenses payable, provided that no deficit in welfare expenses payable is caused. Tax issues involved shall be handled pursuant to provisions in connection with State taxation policies.

    四、企业按照内部议事规则,经过董事会或者经理(厂长)办公会决议,改革内部分配制度,在实际发放工资和社会保险统筹之外,为职工购买商业保险,作为职工奖励的,所需资金从应付工资中列支;作为职工福利的,所需资金从结余的应付福利费中列支,但不得因此导致应付福利费发生赤字。涉及的税收问题,按照国家税收政策的有关规定处理。

5. The public welfare fund is an integral part of owners' equity of enterprises, capital expenditures of enterprises in the course of normal production and business operation that should be used for employee collective welfare facilities shall not be used to pay employee insurance premiums.

    五、公益金属于企业所有者权益的组成部分,企业在正常生产经营期间,按规定应当用于职工集体福利设施方面的资本性支出,不得用于支付职工的保险费用。

6. This notice shall come into effect as of April 1, 2003. The Notice on Issues Concerning Channels to List Insurance Funds as Expenses by Trade and Financial Enterprises of the Ministry of Finance (Cai Shang Zi [1998] No. 104) is hereby repealed. In case of other files in contravention of this Notice, this Notice shall prevail.

    六、本通知自2003年4月1日起执行。财政部《关于商贸金融企业有关保险资金列支渠道问题的通知》(财商字[1998]104号)同时废止。其他文件与本通知相抵触的,以本通知为准。