廣東省(sheng)人力資源和(he)社會保障廳 國家(jia)稅務總局(ju)(ju)廣東省(sheng)稅務局(ju)(ju)關于完善失業保險(xian)金(jin)“暢通(tong)領(ling)、安(an)全辦”的通(tong)知

粵人社規〔2024〕20號

各地級(ji)以上市人力(li)資(zi)源和社會(hui)保障局，國(guo)家(jia)稅(shui)務(wu)(wu)總(zong)局廣州(zhou)、各地級(ji)市、橫琴(qin)粵澳(ao)深(shen)度合作(zuo)區稅(shui)務(wu)(wu)局，省稅(shui)務(wu)(wu)局第(di)三稅(shui)務(wu)(wu)分局：

  為(wei)暢通失業(ye)保(bao)險(xian)(xian)(xian)金申(shen)(shen)領(ling)渠道，切實保(bao)障失業(ye)人員基(ji)本生活，防范(fan)基(ji)金運行風(feng)險(xian)(xian)(xian)，根據《失業(ye)保(bao)險(xian)(xian)(xian)條例(li)》《廣(guang)東(dong)省失業(ye)保(bao)險(xian)(xian)(xian)條例(li)》《失業(ye)保(bao)險(xian)(xian)(xian)金申(shen)(shen)領(ling)發放辦法》等(deng)，現就完善失業(ye)保(bao)險(xian)(xian)(xian)金“暢通領(ling)、安全辦”有關工作通知如(ru)下：

  一、強(qiang)化信息共享

  用(yong)人(ren)(ren)單(dan)位應(ying)當在(zai)終(zhong)止(zhi)或(huo)者(zhe)解(jie)除勞(lao)動合同時(shi)為失(shi)業人(ren)(ren)員出具終(zhong)止(zhi)或(huo)者(zhe)解(jie)除勞(lao)動關(guan)系(xi)材(cai)料，據實寫明終(zhong)止(zhi)或(huo)者(zhe)解(jie)除勞(lao)動關(guan)系(xi)的原因(yin)，告知其(qi)享有按(an)照規定(ding)享受失(shi)業保(bao)險(xian)待(dai)遇的權(quan)利，并在(zai)辦(ban)理參保(bao)繳(jiao)費(fei)人(ren)(ren)員增減申報時(shi)，據實將(jiang)本單(dan)位人(ren)(ren)員名單(dan)、終(zhong)止(zhi)或(huo)者(zhe)解(jie)除勞(lao)動關(guan)系(xi)材(cai)料中記(ji)載的失(shi)業時(shi)間(jian)、失(shi)業原因(yin)（停保(bao)原因(yin)，詳見附(fu)件(jian)）等準(zhun)確錄入稅務機關(guan)的社保(bao)費(fei)征管(guan)系(xi)統(tong)（深(shen)圳(zhen)市為社保(bao)服務系(xi)統(tong)）。稅務機關(guan)要及時(shi)將(jiang)用(yong)人(ren)(ren)單(dan)位申報的繳(jiao)費(fei)登記(ji)信息(xi)傳(chuan)遞給同級人(ren)(ren)力(li)資源社會(hui)保(bao)障部門，做到數(shu)據共享。

  二(er)、增加服務供(gong)給

  參加了失(shi)(shi)業(ye)保險的失(shi)(shi)業(ye)人員(yuan)（以下簡稱失(shi)(shi)業(ye)人員(yuan)）可登(deng)錄廣(guang)東(dong)(dong)省人力資(zi)源和社(she)(she)會(hui)(hui)保障廳(ting)網上服(fu)務(wu)(wu)(wu)平臺、廣(guang)東(dong)(dong)人社(she)(she)APP、粵省事、支付寶以及國(guo)家(jia)社(she)(she)會(hui)(hui)保險公(gong)共服(fu)務(wu)(wu)(wu)平臺等線(xian)上申領(ling)(ling)失(shi)(shi)業(ye)保險金，也可線(xian)下至(zhi)社(she)(she)會(hui)(hui)保險經辦機(ji)構、公(gong)共就(jiu)業(ye)服(fu)務(wu)(wu)(wu)機(ji)構窗口申領(ling)(ling)。

  三、加強業(ye)務協(xie)同

  各地(di)公共就(jiu)(jiu)業(ye)(ye)服(fu)務(wu)(wu)機(ji)(ji)構(gou)(gou)、社(she)(she)會(hui)(hui)保(bao)(bao)險(xian)(xian)經(jing)(jing)辦(ban)(ban)機(ji)(ji)構(gou)(gou)都(dou)應受理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)申(shen)(shen)領和失(shi)(shi)(shi)(shi)業(ye)(ye)登(deng)記(ji)業(ye)(ye)務(wu)(wu)，推動“失(shi)(shi)(shi)(shi)業(ye)(ye)一件(jian)事”打包辦(ban)(ban)。公共就(jiu)(jiu)業(ye)(ye)服(fu)務(wu)(wu)機(ji)(ji)構(gou)(gou)在(zai)受理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)登(deng)記(ji)時一并受理(li)(li)申(shen)(shen)領失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)業(ye)(ye)務(wu)(wu)的，應當及(ji)時將失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)業(ye)(ye)務(wu)(wu)轉送社(she)(she)會(hui)(hui)保(bao)(bao)險(xian)(xian)經(jing)(jing)辦(ban)(ban)機(ji)(ji)構(gou)(gou)審(shen)核(he)。社(she)(she)會(hui)(hui)保(bao)(bao)險(xian)(xian)經(jing)(jing)辦(ban)(ban)機(ji)(ji)構(gou)(gou)在(zai)受理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)申(shen)(shen)領業(ye)(ye)務(wu)(wu)時，對失(shi)(shi)(shi)(shi)業(ye)(ye)人員已(yi)辦(ban)(ban)理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)登(deng)記(ji)的，按規定審(shen)核(he)發放失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)；對尚未辦(ban)(ban)理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)登(deng)記(ji)的，社(she)(she)會(hui)(hui)保(bao)(bao)險(xian)(xian)經(jing)(jing)辦(ban)(ban)機(ji)(ji)構(gou)(gou)應一并受理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)登(deng)記(ji)業(ye)(ye)務(wu)(wu)并及(ji)時轉送至公共就(jiu)(jiu)業(ye)(ye)服(fu)務(wu)(wu)機(ji)(ji)構(gou)(gou)審(shen)核(he)，在(zai)已(yi)辦(ban)(ban)理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)登(deng)記(ji)后，按規定審(shen)核(he)發放失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)。上述經(jing)(jing)辦(ban)(ban)機(ji)(ji)構(gou)(gou)在(zai)受理(li)(li)失(shi)(shi)(shi)(shi)業(ye)(ye)保(bao)(bao)險(xian)(xian)金(jin)(jin)(jin)(jin)申(shen)(shen)請時，還(huan)應一并向申(shen)(shen)請人發送社(she)(she)會(hui)(hui)保(bao)(bao)險(xian)(xian)基(ji)金(jin)(jin)(jin)(jin)反欺詐(zha)宣傳告知(zhi)書，指引申(shen)(shen)請人依法誠(cheng)信(xin)辦(ban)(ban)理(li)(li)待(dai)遇申(shen)(shen)領、資格核(he)對等業(ye)(ye)務(wu)(wu)。

  社(she)會保險經辦機(ji)(ji)構應(ying)定期將領取失(shi)業(ye)(ye)保險金人(ren)(ren)員(yuan)(yuan)信息推送(song)至公共(gong)(gong)(gong)就(jiu)業(ye)(ye)服務(wu)機(ji)(ji)構，公共(gong)(gong)(gong)就(jiu)業(ye)(ye)服務(wu)機(ji)(ji)構應(ying)按(an)《廣東省就(jiu)業(ye)(ye)和失(shi)業(ye)(ye)登記管(guan)(guan)理辦法》《廣東省就(jiu)業(ye)(ye)困(kun)難人(ren)(ren)員(yuan)(yuan)認定管(guan)(guan)理辦法》做好(hao)相關人(ren)(ren)員(yuan)(yuan)就(jiu)業(ye)(ye)服務(wu)管(guan)(guan)理工作，對無正當理由(you)，累計三次拒(ju)不接受公共(gong)(gong)(gong)就(jiu)業(ye)(ye)服務(wu)機(ji)(ji)構介(jie)紹的(de)適當工作或者提供的(de)培訓(xun)的(de)登記失(shi)業(ye)(ye)人(ren)(ren)員(yuan)(yuan)，由(you)公共(gong)(gong)(gong)就(jiu)業(ye)(ye)服務(wu)機(ji)(ji)構向社(she)會保險經辦機(ji)(ji)構提供有關人(ren)(ren)員(yuan)(yuan)信息，社(she)會保險經辦機(ji)(ji)構按(an)《廣東省失(shi)業(ye)(ye)保險條例》有關規定，停發(fa)失(shi)業(ye)(ye)保險金，同時停止享受其(qi)他失(shi)業(ye)(ye)保險待遇(yu)。

  四、增強(qiang)申報材料精準性

  失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)人員(yuan)可憑社會(hui)保(bao)(bao)(bao)障卡或(huo)(huo)(huo)(huo)身(shen)份證申(shen)領(ling)(ling)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)金(jin)，其中(zhong)，通過線上(shang)(shang)渠道申(shen)領(ling)(ling)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)金(jin)的(de)(de)(de)(de)(de)(de)(de)，在上(shang)(shang)傳(chuan)終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系材(cai)(cai)料(liao)(liao)(liao)后，無需再提供紙(zhi)質材(cai)(cai)料(liao)(liao)(liao)。通過線下渠道申(shen)領(ling)(ling)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)金(jin)的(de)(de)(de)(de)(de)(de)(de)，需向經辦機(ji)構出(chu)示(shi)終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系材(cai)(cai)料(liao)(liao)(liao)，經辦機(ji)構掃描留存終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系檔案影像材(cai)(cai)料(liao)(liao)(liao)。失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)人員(yuan)在申(shen)領(ling)(ling)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)金(jin)時上(shang)(shang)傳(chuan)（出(chu)示(shi)）的(de)(de)(de)(de)(de)(de)(de)終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系材(cai)(cai)料(liao)(liao)(liao)中(zhong)的(de)(de)(de)(de)(de)(de)(de)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)原(yuan)因(yin)（停保(bao)(bao)(bao)原(yuan)因(yin)）與(yu)用(yong)人單(dan)(dan)位增減員(yuan)申(shen)報不一(yi)(yi)致(zhi)的(de)(de)(de)(de)(de)(de)(de)，按(an)上(shang)(shang)傳(chuan)（出(chu)示(shi)）的(de)(de)(de)(de)(de)(de)(de)終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系材(cai)(cai)料(liao)(liao)(liao)中(zhong)的(de)(de)(de)(de)(de)(de)(de)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)原(yuan)因(yin)（停保(bao)(bao)(bao)原(yuan)因(yin)）辦理失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)金(jin)審核業(ye)(ye)(ye)(ye)(ye)務；對于同一(yi)(yi)用(yong)人單(dan)(dan)位錄(lu)入的(de)(de)(de)(de)(de)(de)(de)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)原(yuan)因(yin)多次與(yu)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)人員(yuan)上(shang)(shang)傳(chuan)（出(chu)示(shi)）的(de)(de)(de)(de)(de)(de)(de)終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系材(cai)(cai)料(liao)(liao)(liao)中(zhong)的(de)(de)(de)(de)(de)(de)(de)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)原(yuan)因(yin)（停保(bao)(bao)(bao)原(yuan)因(yin)）不一(yi)(yi)致(zhi)等(deng)情(qing)形，由屬地開展核查，核實用(yong)人單(dan)(dan)位未如(ru)實出(chu)具終(zhong)(zhong)(zhong)止或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)解(jie)除(chu)(chu)勞(lao)動關(guan)(guan)(guan)(guan)系材(cai)(cai)料(liao)(liao)(liao)，符合《廣東省失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)條(tiao)例》關(guan)(guan)(guan)(guan)于以欺(qi)詐、偽造(zao)、故意隱瞞事實或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)其他手段(duan)騙取失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)待遇或(huo)(huo)(huo)(huo)者(zhe)(zhe)(zhe)(zhe)失(shi)(shi)(shi)業(ye)(ye)(ye)(ye)(ye)保(bao)(bao)(bao)險(xian)基(ji)金(jin)支出(chu)等(deng)規定(ding)(ding)情(qing)形的(de)(de)(de)(de)(de)(de)(de)，按(an)照相關(guan)(guan)(guan)(guan)規定(ding)(ding)處(chu)理。

  五、實行信息比對核實

  為驗證失業保險金(jin)領取人員是否出現停領失業保險金(jin)的情形，各級(ji)經辦(ban)機構應(ying)與就業、社保參保數據(ju)等(deng)進行信(xin)息(xi)比對。

  （一）通過比(bi)對用(yong)人單(dan)位為失(shi)業(ye)保險(xian)金(jin)(jin)領(ling)取(qu)人員繳納社(she)會保險(xian)費、失(shi)業(ye)保險(xian)金(jin)(jin)領(ling)取(qu)人員辦理工(gong)商登記等情(qing)況，驗證失(shi)業(ye)保險(xian)金(jin)(jin)領(ling)取(qu)人員是否重(zhong)新就業(ye)；

  （二）通過(guo)比對養老保(bao)險待遇領取人員信息，驗(yan)證失業保(bao)險金領取人員是否享受基本養老保(bao)險待遇； 

  （三(san)）通(tong)過比對(dui)公共(gong)就業(ye)服(fu)務信息庫記載的(de)(de)對(dui)失(shi)業(ye)保險(xian)金(jin)(jin)領(ling)取(qu)人(ren)員提供的(de)(de)就業(ye)服(fu)務，驗證失(shi)業(ye)保險(xian)金(jin)(jin)領(ling)取(qu)人(ren)員是(shi)否存在無(wu)正當理由累(lei)計三(san)次拒不接(jie)受(shou)當地人(ren)民(min)政府(fu)指定部門或(huo)(huo)者(zhe)機構介紹(shao)的(de)(de)適當工作(zuo)或(huo)(huo)者(zhe)提供的(de)(de)培訓；

  （四）通過比對各級公安部(bu)(bu)門戶(hu)籍(ji)人(ren)口信息(xi)等外(wai)部(bu)(bu)門信息(xi)，驗(yan)證失業保(bao)險金(jin)領取人(ren)員是否存在主(zhu)體消亡、應征服(fu)兵役、移居(ju)境外(wai)等情(qing)況；

  （五）通過比對(dui)(dui)按(an)規定辦(ban)理領(ling)取(qu)失(shi)(shi)業保(bao)(bao)險(xian)金資(zi)格核對(dui)(dui)手(shou)續或者說明求(qiu)職等情況(kuang)數據，對(dui)(dui)存在連續兩個月未辦(ban)理領(ling)取(qu)失(shi)(shi)業保(bao)(bao)險(xian)金資(zi)格核對(dui)(dui)手(shou)續的，經辦(ban)機構應(ying)主動對(dui)(dui)接、提醒，核實是否(fou)出現《廣東省失(shi)(shi)業保(bao)(bao)險(xian)條(tiao)例》關(guan)于停止領(ling)取(qu)失(shi)(shi)業保(bao)(bao)險(xian)金的情形(xing)；

  （六）法律(lv)、行政(zheng)法規規定的(de)其(qi)他(ta)應(ying)停發失業保險金的(de)情形。

  社(she)會保險(xian)(xian)(xian)經辦(ban)機(ji)構(gou)(gou)應細化失(shi)業(ye)保險(xian)(xian)(xian)金申領表，告知失(shi)業(ye)人員(yuan)出(chu)現停止享(xiang)受失(shi)業(ye)保險(xian)(xian)(xian)待遇情形的應當及時告知社(she)會保險(xian)(xian)(xian)經辦(ban)機(ji)構(gou)(gou)。對視同繳費(fei)等無(wu)法通過信(xin)息比對核驗的，可以便(bian)捷方式要求失(shi)業(ye)人員(yuan)提供相應材料。

  六、加(jia)強(qiang)基(ji)金管理風險防控

  各(ge)地(di)市要(yao)(yao)按照(zhao)人力資(zi)(zi)源社(she)會(hui)(hui)保(bao)障部(bu)關于加(jia)(jia)(jia)強社(she)會(hui)(hui)保(bao)險(xian)(xian)基(ji)金管理(li)風(feng)(feng)險(xian)(xian)防(fang)控(kong)的(de)要(yao)(yao)求，加(jia)(jia)(jia)強失(shi)業(ye)(ye)保(bao)險(xian)(xian)基(ji)金管理(li)。要(yao)(yao)按照(zhao)《廣東省失(shi)業(ye)(ye)保(bao)險(xian)(xian)基(ji)金省級(ji)統籌經(jing)辦規(gui)程》《廣東省社(she)會(hui)(hui)保(bao)險(xian)(xian)經(jing)辦機(ji)構(gou)內部(bu)控(kong)制(zhi)管理(li)辦法》《廣東省失(shi)業(ye)(ye)保(bao)險(xian)(xian)待(dai)遇發放(fang)高風(feng)(feng)險(xian)(xian)情形(xing)管理(li)工(gong)作指引》等(deng)規(gui)定(ding)，每月對(dui)高風(feng)(feng)險(xian)(xian)業(ye)(ye)務(wu)(wu)(wu)和其他業(ye)(ye)務(wu)(wu)(wu)開展重點抽查和日(ri)常核(he)查，防(fang)范冒領(ling)、騙取(qu)(qu)、套(tao)取(qu)(qu)失(shi)業(ye)(ye)保(bao)險(xian)(xian)基(ji)金等(deng)現象(xiang)，嚴(yan)防(fang)內外勾(gou)結(jie)、違規(gui)操作、失(shi)職瀆職等(deng)行(xing)為(wei)，確(que)保(bao)不發生(sheng)基(ji)金管理(li)系統性(xing)風(feng)(feng)險(xian)(xian)。要(yao)(yao)健全內控(kong)體系，落實崗(gang)位相互監督(du)、業(ye)(ye)務(wu)(wu)(wu)環節相互制(zhi)衡的(de)機(ji)制(zhi)，地(di)市以上經(jing)辦機(ji)構(gou)要(yao)(yao)有(you)內控(kong)部(bu)門，縣級(ji)經(jing)辦機(ji)構(gou)至少要(yao)(yao)有(you)內控(kong)崗(gang)位，嚴(yan)禁(jin)業(ye)(ye)務(wu)(wu)(wu)和財務(wu)(wu)(wu)崗(gang)位兼任，嚴(yan)禁(jin)會(hui)(hui)計(ji)和出納兼任，堅持日(ri)常核(he)查，高風(feng)(feng)險(xian)(xian)業(ye)(ye)務(wu)(wu)(wu)要(yao)(yao)重點核(he)查。要(yao)(yao)嚴(yan)格(ge)流程控(kong)制(zhi)，細(xi)化待(dai)遇核(he)定(ding)、資(zi)(zi)格(ge)審批、領(ling)金發放(fang)、每月資(zi)(zi)格(ge)核(he)對(dui)等(deng)經(jing)辦流程，定(ding)期(qi)對(dui)關鍵(jian)環節復核(he)、抽檢。要(yao)(yao)加(jia)(jia)(jia)強財務(wu)(wu)(wu)管理(li)，財務(wu)(wu)(wu)至少每月與(yu)業(ye)(ye)務(wu)(wu)(wu)、銀(yin)行(xing)、稅(shui)務(wu)(wu)(wu)等(deng)進行(xing)對(dui)賬，推(tui)進財務(wu)(wu)(wu)業(ye)(ye)務(wu)(wu)(wu)信(xin)(xin)息共享(xiang)，保(bao)證業(ye)(ye)務(wu)(wu)(wu)流與(yu)資(zi)(zi)金流匹配。要(yao)(yao)提升(sheng)技防(fang)能(neng)力，嚴(yan)格(ge)系統數據管理(li)，任何修改(gai)操作都要(yao)(yao)經(jing)過審批，都要(yao)(yao)留痕可溯，積(ji)極(ji)擴展信(xin)(xin)息系統功能(neng)，加(jia)(jia)(jia)強業(ye)(ye)務(wu)(wu)(wu)運(yun)行(xing)監測(ce)，實現基(ji)金管理(li)風(feng)(feng)險(xian)(xian)的(de)智(zhi)能(neng)監控(kong)。要(yao)(yao)強化行(xing)政監督(du)，定(ding)期(qi)分析評(ping)估(gu)經(jing)辦管理(li)風(feng)(feng)險(xian)(xian)。要(yao)(yao)加(jia)(jia)(jia)強對(dui)失(shi)信(xin)(xin)行(xing)為(wei)的(de)追(zhui)查問(wen)責，打擊(ji)和震懾各(ge)類冒領(ling)騙領(ling)失(shi)業(ye)(ye)保(bao)險(xian)(xian)金行(xing)為(wei)。

  本通知自2024年12月1日起實施，有效期(qi)至2029年11月30日。

  附件：參保職(zhi)工停保原因情形及(ji)釋義

廣東省人力資源和社會保障廳

國家稅務總局(ju)廣東省稅務局(ju)

2024年(nian)12月25日

附件

參(can)保職工停保原因情形及釋義(yi)

  一、非因勞動者本(ben)人意愿(yuan)中(zhong)斷(duan)就業(ye)【指《廣東省失業(ye)保險(xian)條例》第十六條所規定的情形】。

  （一）勞動合同期滿或終止【指《中華人(ren)(ren)民共(gong)和國(guo)勞(lao)(lao)動(dong)合同(tong)(tong)法》第四十(shi)(shi)四條(tiao)第一(yi)款勞(lao)(lao)動(dong)合同(tong)(tong)期滿的(de)；《中華人(ren)(ren)民共(gong)和國(guo)勞(lao)(lao)動(dong)合同(tong)(tong)法實施條(tiao)例》第二十(shi)(shi)一(yi)條(tiao)勞(lao)(lao)動(dong)者(zhe)達到法定退休年齡的(de)，勞(lao)(lao)動(dong)合同(tong)(tong)終止(zhi)的(de)】。

  （二）單位破產【指《中華人(ren)民(min)共和國勞動(dong)合同法》第四十四條第四款用人(ren)單位被依法宣告破產的】。

  （三）單位被吊銷營業執照、責令關閉、撤銷或提前解散【指《中華人(ren)民(min)共和國(guo)勞動合同法》第四十四條第五款用人(ren)單位被吊銷(xiao)營業執照、責令關閉、撤銷(xiao)或者用人(ren)單位決定提前解散的】。

  （四）用人單位主動解除勞動合同【包含下列5種情形】。

  1.用人(ren)單位因勞動者過(guo)錯解除合(he)同(tong)【指《中華人(ren)民共(gong)和國勞動合(he)同(tong)法》第(di)三十九(jiu)條(tiao)所規定的情形】；

  2.用(yong)人單(dan)位提前通知勞(lao)動者(zhe)或額外支付一個(ge)月工資解除合同【指(zhi)《中(zhong)華(hua)人民共和國勞(lao)動合同法》第四十條所(suo)規定的(de)情形(xing)】；

  3.用(yong)人(ren)(ren)單位依照勞動合同法第四十(shi)一條程(cheng)序裁減人(ren)(ren)員【指(zhi)《中華人(ren)(ren)民共(gong)和國勞動合同法》第四十(shi)一條所規定(ding)的情形】；

  4.事(shi)業(ye)(ye)(ye)單位(wei)提出解(jie)除(chu)(chu)聘(pin)用合(he)同(tong)（包(bao)括事(shi)業(ye)(ye)(ye)單位(wei)工(gong)(gong)作人員受到開除(chu)(chu)處分，解(jie)除(chu)(chu)聘(pin)用合(he)同(tong)）【指在事(shi)業(ye)(ye)(ye)單位(wei)中，工(gong)(gong)作人員被(bei)單位(wei)解(jie)除(chu)(chu)聘(pin)用合(he)同(tong)，或者事(shi)業(ye)(ye)(ye)單位(wei)工(gong)(gong)作人員受到開除(chu)(chu)處分，解(jie)除(chu)(chu)聘(pin)用合(he)同(tong)】；

  5.雙(shuang)方(fang)協(xie)(xie)商一致，單位提出解除(chu)合同【指《中華人民(min)共和國勞動(dong)合同法》第三十(shi)六條規定用人單位與勞動(dong)者協(xie)(xie)商一致，可以解除(chu)勞動(dong)合同的情(qing)形】。

  （五）用人單位過錯，勞動者解除合同【指《中(zhong)華人(ren)民共和國勞動合同(tong)法》第(di)三十八條所規(gui)定的(de)情形】。

  二、因(yin)勞動(dong)者(zhe)本(ben)人(ren)原因(yin)中斷(duan)就業【指按(an)相(xiang)關規定(ding)中斷(duan)就業和勞動(dong)者(zhe)本(ben)人(ren)自愿中斷(duan)就業的情形】。

  （一）勞動者開始依法享受基本養老保險待遇【指《中華人民共和國勞(lao)動合同法(fa)》第四十四條第二款勞(lao)動者開始依法(fa)享受(shou)基(ji)本養老保險待遇(yu)的】。

  （二）勞動者死亡或失蹤【指《中華(hua)人民共(gong)和國勞動合同法》第四十四條(tiao)第三款(kuan)勞動者死(si)亡，或(huo)者被人民法院宣(xuan)告死(si)亡或(huo)者宣(xuan)告失蹤的(de)】。

  （三）非因單位過錯，勞動者主動解除勞動合同【包含下列3種情形】。

  1.勞動者(zhe)試用(yong)期內(nei)通知單位(wei)(wei)解(jie)除合同(tong)【指勞動者(zhe)按《中華人民共和國勞動合同(tong)法》第三(san)十七條，勞動者(zhe)在試用(yong)期內(nei)提前三(san)日通知用(yong)人單位(wei)(wei)，可以解(jie)除勞動合同(tong)的(de)情形(xing)】； 

  2.勞(lao)動(dong)者(zhe)通(tong)(tong)知單位(wei)解(jie)除合同【指勞(lao)動(dong)者(zhe)按《中華人(ren)民共和國勞(lao)動(dong)合同法(fa)》第三十(shi)七(qi)條勞(lao)動(dong)者(zhe)提前(qian)三十(shi)日以(yi)書面形(xing)式通(tong)(tong)知用人(ren)單位(wei)，可以(yi)解(jie)除勞(lao)動(dong)合同的(de)情形(xing)】；

  3.雙方協(xie)商一致，勞(lao)動(dong)者(zhe)提出解除(chu)合同【指按(an)《中華人(ren)民共(gong)和(he)國勞(lao)動(dong)合同法》第(di)三十六(liu)條規定用人(ren)單位與勞(lao)動(dong)者(zhe)協(xie)商一致，可以解除(chu)勞(lao)動(dong)合同的情(qing)形】。

  三、用(yong)人單位跨(kua)區域遷(qian)移(yi)（未解除勞動關(guan)系）【指《中華人民(min)共(gong)和國稅(shui)(shui)(shui)收(shou)征收(shou)管(guan)(guan)理(li)(li)(li)法(fa)》第十(shi)六條(tiao)從事(shi)生(sheng)(sheng)產、經營的(de)(de)納(na)稅(shui)(shui)(shui)人，稅(shui)(shui)(shui)務(wu)(wu)登(deng)記(ji)(ji)內容發(fa)生(sheng)(sheng)變化的(de)(de)，自(zi)工商(shang)行政管(guan)(guan)理(li)(li)(li)機關(guan)辦(ban)(ban)理(li)(li)(li)變更登(deng)記(ji)(ji)之日起三十(shi)日內或者在向工商(shang)行政管(guan)(guan)理(li)(li)(li)機關(guan)申請辦(ban)(ban)理(li)(li)(li)注銷登(deng)記(ji)(ji)之前，持(chi)有關(guan)證件(jian)(jian)向稅(shui)(shui)(shui)務(wu)(wu)機關(guan)申報辦(ban)(ban)理(li)(li)(li)變更或者注銷稅(shui)(shui)(shui)務(wu)(wu)登(deng)記(ji)(ji)；《廣東省市(shi)場(chang)監督管(guan)(guan)理(li)(li)(li)局關(guan)于印(yin)發(fa)高效辦(ban)(ban)成企業(ye)遷(qian)移(yi)登(deng)記(ji)(ji)“一件(jian)(jian)事(shi)”實施方案的(de)(de)通知》明確省稅(shui)(shui)(shui)務(wu)(wu)局負(fu)責(ze)企業(ye)稅(shui)(shui)(shui)務(wu)(wu)遷(qian)移(yi)、社會(hui)保險(xian)遷(qian)移(yi)的(de)(de)業(ye)務(wu)(wu)梳(shu)理(li)(li)(li)及(ji)流(liu)程優化，配合(he)牽頭(tou)部門(men)完(wan)成“一件(jian)(jian)事(shi)”事(shi)項編制、系統對接聯(lian)調(diao)等(deng)工作；在接收(shou)到(dao)省市(shi)場(chang)監管(guan)(guan)局企業(ye)遷(qian)移(yi)核準信息后，統籌辦(ban)(ban)理(li)(li)(li)遷(qian)出、遷(qian)入稅(shui)(shui)(shui)務(wu)(wu)、社會(hui)保險(xian)費(fei)相關(guan)事(shi)項；指導各地級以上市(shi)稅(shui)(shui)(shui)務(wu)(wu)部門(men)完(wan)成企業(ye)遷(qian)移(yi)登(deng)記(ji)(ji)“一件(jian)(jian)事(shi)”工作】。

  四、其它

  其它情形包括因用人單位走逃、失蹤等特殊原因，無法由用人單位履行減員申報手續，勞動者提出特殊減員申請的及上述原因之外的所有情形【單(dan)位(wei)(wei)在勾選(xuan)(xuan)時不得勾選(xuan)(xuan)其(qi)它(ta)，屬于因(yin)用人(ren)(ren)單(dan)位(wei)(wei)走逃、失蹤等(deng)特(te)殊(shu)原(yuan)因(yin)，無(wu)法由(you)用人(ren)(ren)單(dan)位(wei)(wei)履(lv)行減員申報(bao)手(shou)續的，由(you)勞(lao)動(dong)者在稅務部門(men)提出特(te)殊(shu)減員申請(qing)】。

政策解讀：