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GB/T 35618-2025: Specification for social insurance fund budgeting
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GB/T 35618: Evolution and historical versions
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Specification for social insurance fund budgeting
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Specification of social insurance budget planning basic service
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Standard similar to GB/T 35618-2025 JR/T 0197 | JR/T 0154 | GB/T 19584 | GB/T 35617 | GB/T 35616 | Basic data | Standard ID | GB/T 35618-2025 (GB/T35618-2025) | | Description (Translated English) | Specification for social insurance fund budgeting | | Sector / Industry | National Standard (Recommended) | | Classification of Chinese Standard | A11 | | Classification of International Standard | 03.060 | | Word Count Estimation | 82,825 | | Date of Issue | 2025-12-31 | | Date of Implementation | 2026-04-01 | | Older Standard (superseded by this standard) | GB/T 35618-2017 | | Issuing agency(ies) | State Administration for Market Regulation, Standardization Administration of China | GB/T 35618-2025: Specification for social insurance fund budgeting---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
ICS 03.060
CCSA11
National Standards of the People's Republic of China
Replaces GB/T 35618-2017
Basic Business Norms for Social Insurance Fund Budget Preparation
Published on 2025-12-31
Implemented on April 1, 2026
State Administration for Market Regulation
The State Administration for Standardization issued a statement.
Table of contents
Preface III
Introduction IV
1.Scope 1
2 Normative References 1
3.Terms and Definitions 1
4.Budgeting Principles and Scope 1
5.Budget Preparation Process 2
6.Budget Reports and Indicator System 2
7.Revenue Budgeting Methods 3
8.Expenditure Budgeting Methods 20
9.Surplus Budget Preparation Methods 46
10 Budget review 47
Appendix A (Normative) Calculation of Composite Growth Rate 54
Appendix B (Normative) Structure of Budgetary Indicators and Influencing Factors for Social Insurance Fund Revenue 56
Appendix C (Normative) Structure Chart of Budget Indicators and Influencing Factors for Social Insurance Fund Expenditure 66
References 75
Foreword
This document complies with the provisions of GB/T 1.1-2020 "Standardization Work Guidelines Part 1.Structure and Drafting Rules of Standardization Documents".
Drafting.
This document supersedes GB/T 35618-2017 "Basic Business Norms for the Preparation of Social Insurance Fund Budgets" and is consistent with GB/T 35618-2017.
Apart from editorial changes, the main structural and technical changes are as follows.
a) The content related to "scope" has been changed (see Chapter 1, Chapter 1 of the.2017 edition);
b) The description of “Terms and Definitions” has been changed (see Chapter 3, Chapter 3 in the.2017 edition);
c) The principles and scope of budget preparation have been changed (see Chapter 4, Chapter 4 of the.2017 edition);
d) The budget preparation process has been changed (see Chapter 5, Chapter 5 of the.2017 edition);
e) The budget statements and indicator system have been revised (see Chapter 6, Chapter 6 of the.2017 edition);
f) Increased the preparation of the budget for the basic pension insurance fund revenue of employees of government agencies and public institutions, and the budget for the basic pension insurance fund for urban and rural residents.
The compilation of the revenue budget has removed the compilation of the revenue budget for the urban employee basic medical insurance fund and the revenue budget for the maternity insurance fund.
The compilation of calculations and the methods for calculating adjustment indicators (see Chapter 7, Chapter 7 of the.2017 edition);
g) The scope of budget preparation and the methods for calculating indicators have been changed (see Chapter 8, Chapter 8 of the.2017 edition);
h) The methodology for preparing surplus budgets has been changed (see Chapter 9, Chapter 9 of the.2017 edition);
i) The review content for social insurance premium collection agencies has been expanded (see Chapter 10);
j) The revenue budget indicators and influencing factor indicator structure diagram have been revised, and the basic pension insurance fund for employees of government agencies and public institutions has been added.
Budgetary Indicators and Influencing Factors of Basic Pension Insurance Fund for Urban and Rural Residents. Indicator Structure Chart
The structural diagram of the basic indicators has been removed, along with the structural diagram of the budget indicators and influencing factors for the revenue of the urban employee basic medical insurance fund, and the fertility indicator.
Structure diagram of insurance fund revenue budget indicators and influencing factors (see Appendix B, Appendix B of the.2017 edition);
k) The expenditure budget indicators and influencing factor indicator structure diagram have been revised, and the basic pension insurance fund for employees of government agencies and public institutions has been added.
Expenditure budget indicators and influencing factors. indicator structure diagram; Expenditure budget indicators and influencing factors of basic old-age insurance fund for urban and rural residents.
The structural diagram of the basic indicators has been removed, along with the structural diagram of the expenditure budget indicators and influencing factors of the urban employee basic medical insurance fund, and the fertility indicator.
Structure diagram of budget indicators and influencing factors for insurance fund expenditures (see Appendix C, Appendix C of the.2017 edition).
Please note that some content in this document may involve patents. The issuing organization of this document assumes no responsibility for identifying patents.
This document was proposed by the Ministry of Human Resources and Social Security of the People's Republic of China.
This document is under the jurisdiction of the National Social Insurance Standardization Technical Committee (SAC/TC474).
This document was drafted by. Social Insurance Management Center of the Ministry of Human Resources and Social Security, and Guangdong Provincial Social Insurance Fund Management Bureau.
Tianjin Municipal Social Insurance Fund Management Center, Heilongjiang Provincial Social Insurance Service Center, Fujian Provincial Social Insurance Center, Henan Provincial Social Insurance Center
Heart, Hubei Provincial Social Insurance Service Center, Hunan Provincial Social Insurance Service Center, Chongqing Municipal Social Insurance Bureau, Sichuan Provincial Social Insurance Administration Bureau,
Yunnan Provincial Social Insurance Bureau, Dalian Municipal Social Insurance Service Center, Huzhou Municipal Social Insurance Management Center, Hefei Municipal Enterprise Pension Insurance
Social Insurance Management Center, Yantai Social Insurance Service Center, Weifang Social Insurance Service Center, and Anji County Social Insurance Service Center.
The main drafters of this document are. Wang Junfeng, Li Yongjun, Shu Siqi, Xu Yan, Sun Bojun, Chen Ying, Yue Lihong, Liu Wenyi, Li Muwei, and Mao Kaixue.
Liu Ming, Yang Wei, Sun Wanning, Shen Danping, Liu Jian, Li Fudong, Chi Cheng, Zhang Shumin.
The release history of this document and the document it replaces is as follows.
---First published in.2017 as GB/T 35618-2017;
---This is the first revision.
Introduction
Social insurance is a fundamental institutional guarantee for safeguarding and improving people's livelihoods, maintaining social fairness, and enhancing people's well-being; it plays a vital role in ensuring people's basic needs and security.
The role of the social security network, income distribution regulator, and economic stabilizer. GB 35618-2017 "Basic Business Rules for the Preparation of Social Insurance Fund Budgets"
Since its implementation, the "Regulations on Social Insurance Fund Budget Management" has played a significant role in standardizing and strengthening the budget management of social insurance funds and promoting the sustainable development of my country's social insurance system.
It plays an important role. However, with the continuous improvement of the level of social insurance pooling in my country in recent years, the changes in the types and contents of social insurance, and the management of social insurance...
Adjustments to the functions of administrative agencies, revisions to the Budget Law of the People's Republic of China, the gradual improvement of the social security system, and the expansion of social insurance coverage.
In light of new social circumstances, GB 35618-2017 is no longer fully adapted to the requirements of social insurance operations and urgently needs to be revised and improved.
This document establishes a comprehensive, standardized, and scientifically sound system by regulating the social insurance fund budget preparation process, indicator system, and calculation methods.
The social insurance fund budgeting system ensures that the social insurance fund budget can uniformly, comprehensively, and scientifically reflect the operation of my country's social insurance fund.
The development trend is aimed at promoting the establishment of a sound, multi-tiered social security system in my country that covers all citizens, integrates urban and rural areas, is fair and unified, safe and standardized, and sustainable.
Provide technical support.
Basic Business Norms for Social Insurance Fund Budget Preparation
1 Scope
This document establishes the basic operational principles and procedures for compiling social insurance (pension insurance, unemployment insurance, and work injury insurance) fund budgets.
The process stipulates the scope of budget preparation, budget statements, indicator system, and requirements for reviewing draft budgets, and describes the revenue budget, expenditure budget, and surplus budget.
The calculation method.
This document applies to the preparation and review of social insurance fund budgets by social insurance agencies at all levels. (Social insurance administrative departments, social insurance...)
The fee collection agency and social insurance management agency shall refer to and apply this principle to agencies that legally entrust to provide social insurance services.
2 Normative references
The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included.
For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies.
This document.
GB/T 32621 General Principles for Social Insurance Administration Procedures
GB/T 31596.1 Social Insurance Terminology Part 1.General
GB/T 31596.2 Social Insurance Terminology Part 2.Old-Age Insurance
GB/T 31596.3 Social Insurance Terminology Part 3.Unemployment Insurance
GB/T 31596.5 Social Insurance Terminology Part 5.Work Injury Insurance
GB/T 35617 Classification and Codes of Social Insurance Business
3 Terms and Definitions
The definitions in GB/T 32621, GB/T 31596.1, GB/T 31596.2, GB/T 31596.3, GB/T 31596.5, and GB/T 35617
Terms and definitions apply to this document.
4.Budgeting Principles and Scope
4.1 Budgeting Principles
4.1.1 Compliance
Strictly implement social insurance policies, compile social insurance plans in accordance with the prescribed scope, procedures, methods, and content in the unified planning areas, and adhere to the principles of balanced revenue and expenditure and appropriate allocation of funds.
A surplus is maintained, and in principle, no deficit budget is prepared. Social insurance revenue and expenditure are subject to rigid constraints from relevant national policies.
4.1.2 Comprehensiveness
The indicator system comprehensively reflects the scale and quality of social insurance fund operations, and the budget preparation methods are standardized, scientific, and rigorous, thereby improving...
The completeness and scientific nature of budget preparation.
4.1.3 Foresight
The revenue and expenditure budgets of the social insurance fund take into account the fund budget execution of the previous year and the level of economic and social development in the current year.
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