To protect the rights and interests of Chinese citizens among residents of the Hong Kong Special Administrative Region and the Macao Special Administrative Region that work, live and study in the Chinese mainland (the “HMT Residents”) in participating and enjoying social insurance, and to strengthen the administration of social insurance, the Interim Measures for Participation in Social Insurance by Hong Kong, Macao and Taiwan Residents in the Mainland ( the “Measures”) are formulated by the Ministry of Human Resources and Social Security of the People’s Republic of China and the National Healthcare Security Administration in accordance with the Social Insurance Law of the People’s Republic of China.
1. Clarification on entities responsible for payment of social insurance premiums
(1) The HMT Residents hired by registered organizations (including enterprises, public institutions, public organizations and individual economic entities with employees) in the Chinese mainland shall be enrolled in basic pension insurance for employees, basic medical insurance for employees, employment injury insurance, unemployment insurance, and maternity insurance pursuant to the law, with social insurance premiums paid by employers and employees as applicable; (2) the HMT Residents engaging in individual industrial and commercial business operations in the Chinese mainland may follow the relevant requirements in the place of registration to participate in basic pension insurance and basic medical insurance for employees; and the HMT Residents flexibly employed in the Chinese mainland who have obtained residence permits as HMT Residents may, pursuant to the relevant requirements in the place of residence, participate in basic pension insurance and basic medical insurance for employees; (3) unemployed HMT Residents living in the Chinese mainland and having obtained residence permits as HMT Residents may participate in basic pension insurance and basic medical insurance for urban and rural residents pursuant to the requirements in the places of residence; and (4) Hong Kong, Macao and Taiwan college students studying in the Chinese mainland shall enjoy the same healthcare security policies as mainland college students and participate in basic medical insurance for urban and rural residents pursuant to applicable requirements where their higher educational institutions are located.
2. Clarification of the rules on payment of social insurance premiums by HMT Residents
All procedures for HMT Residents to obtain social insurance are identical with those for mainland residents. Social insurance agencies or social security card authorities shall provide social security numbers for, and grant social security cards to, the HMT Residents; the citizen ID numbers that the HMT Residents received when applying for residence permits shall be their social security numbers, while for those without citizen ID numbers, the social insurance agency or the social security card authority shall provide one pursuant to the unified provisions of the state.
Once the HMT Residents who have participated in basic pension insurance for employees have reached the statutory retirement age, if they have paid premiums for less than 15 years cumulatively, the payment period may be extended to 15 years. If enrollment occurred prior to the effective date of the Social Insurance Law, and a 5-year extension would still fall short of 15 years, a one-time payment may be made to cover the 15-year premium payments. Eligible HMT Residents who are participating in the basic pension insurance for urban and rural residents shall receive basic pension insurance benefits for urban and rural residents in accordance with relevant requirements at the place of residence. For HMT Residents participating in basic pension insurance for employees who have reached the statutory retirement age reached the statutory retirement age and have paid the full 15 years of premiums, they will no longer have to pay the basic medical insurance premiums after retirement and will enjoy basic medical insurance benefits. The premium payment period for the basic medical insurance benefits enjoyed by retirees shall be as determined pursuant to local requirements. Medical expenses incurred outside of China by the HMT Residents participating in basic medical insurance are not covered by the basic medical insurance funds.
3. Regarding social insurance payment by HMT Residents when moving to a different region
If HMT Residents leave the Chinese mainland before meeting the required conditions for receiving pension, their personal social insurance accounts may be retained, and for those who return to the Chinese mainland for employment and residence and continue to pay the premiums, the payment period will be calculated cumulatively. If the HMT Resident personally requested to terminate the social insurance in writing, the amount deposited in the personal social insurance account may be paid on a lump sum basis. For former mainland residents who have obtained residence status in Hong Kong, Macao, and Taiwan and chose to retain their social insurance before leaving the Chinese mainland, they will be able to combine the original premium payment period when they return to the Chinese mainland for employment and or residence and continue to participate in the insurance; however, those who have requested termination of the social insurance prior to leaving the Chinese mainland cannot combine the original premium payment period , and the amount deposited in their personal social insurance accounts may be paid on a lump sum basis.
HMT Residents who are participating in social insurance should follow the relevant state regulations when they work across different planning areas in the Chinese mainland and transfer their social insurance. For the HMT Residents participating in basic pension insurance for enterprise employees, the provisions relating to the establishment of temporary basic pension insurance payment accounts do not apply. For those who have received pension insurance benefits, they will no longer have to go through the formalities of transferring basic medical insurance relationship.
HMT Residents who are participating in basic pension insurance for employees and are working across multiple provinces are required to transfer their basic pension insurance. If they have paid the premiums for 10 years cumulatively at the place of the basic pension insurance, they shall complete the formalities for receiving the benefits at such place. If they have not yet paid the premiums for 10 years cumulatively at the current place, they shall complete the formalities for receiving benefits at the previous place where the basic pension insurance premiums have been paid for ten years. If none of the cumulative premium payment periods have reached 10 years in each place of insurance participation, the place of insurance participation with the longest payment period shall be responsible for consolidating the basic pension insurance and relevant funds, handling the formalities for receiving the benefits and paying the basic pension insurance benefits. In case of a plurality of places of insurance participation with the same payment period, the last place of insurance participation with the longest payment period shall be responsible.
The HMT Residents who have participated in local social insurance in Hong Kong, Macao, or Taiwan and continued to maintain such social insurance can present certificates issued by the relevant authorized institutions and decide not to participate in the basic pension insurance and unemployment insurance while present at the Chinese mainland.