The Opinions of the Municipal Finance Bureau, the Labor Bureau, the Social Security Bureau and the Land and Resources Bureau on the Calculation and Payment of Employee Resettlement Fee and Domestic Debt in the Process of Enterprise Bankruptcy have been approved by the municipal government and are hereby forwarded to you. Please implement it carefully.
March 2003 19
On the calculation and payment of employee resettlement fees and domestic debts in the process of enterprise bankruptcy
Opinions of
According to the Bankruptcy Law and relevant regulations, when an enterprise goes bankrupt, the bankrupt property consists of all the property of the original enterprise (excluding the allocated land use right), and the land is recovered by the government according to law for the placement of employees. When the bankruptcy property is actually paid off and distributed, after giving priority to the bankruptcy liquidation expenses and the living expenses of employees during liquidation, the order is as follows: first, the internal debts owed by bankrupt enterprises to employees; Second, the tax owed by bankrupt enterprises; The third is the general creditor's rights owed by bankrupt enterprises.
At present, the liquidation order proposed by many enterprises in bankruptcy plans and bankruptcy operations is inconsistent with the above-mentioned order. In order to standardize the calculation and payment of employee resettlement fees and domestic debts in the process of enterprise bankruptcy, we hereby put forward the following opinions:
First, pay the employee resettlement fee (economic compensation)
Pay the employee resettlement fee (economic compensation) from the proceeds from the disposal of the land use right of bankrupt enterprises.
Retirees' overall medical expenses and retirees' medical insurance premiums shall be accrued according to 10 year; For employees less than 5 years away from the statutory retirement age, if internal retirement is approved, the bankrupt enterprise shall pay the old-age insurance premium when it reaches the statutory retirement age in advance. These two accrued expenses also belong to the content of resettlement fees and should be paid by the income from the transfer of land use rights.
The unpaid social insurance part of the internal debts owed by the bankrupt enterprise to the employees can be used to repay the insufficient part of the bankrupt property of the enterprise.
The internal debts owed by bankrupt enterprises to other employees cannot be paid off with the income from the transfer of land use rights of bankrupt enterprises, but only according to the actual situation of bankrupt property.
Second, the calculation of wages owed in domestic debts.
The internal debts of employees include: wages owed to employees, labor remuneration owed to informal employees, fund-raising owed to employees, social insurance owed to employees, medical expenses owed to employees, welfare owed to employees (including one-child expenses, housing accumulation fund, heating expenses, cooling expenses, etc.). ), as well as the unpaid economic compensation for the termination of the employee's labor contract before bankruptcy.
The wages owed during the production period are calculated according to the difference between the actual wages payable (referring to the amount reflected in the total wages of enterprise employees, regardless of the file wage standard) and the actual wages paid; During the suspension of production, the left-behind personnel shall be calculated according to the difference between the minimum wage standard and the actual payment; Personnel who are not on duty during the production suspension period shall be calculated according to the difference between the living expenses of laid-off workers and the actual living expenses; Those who enter the re-employment service center will no longer calculate the living expenses of laid-off workers.
Third, the repayment order of employees' internal debts.
When bankruptcy property is used to pay off employees' internal debts, it shall be paid off in the same order and at the same repayment rate in accordance with the provisions of the bankruptcy law. In view of the long liquidation time of bankrupt property, the following payment order is determined when paying off employees' internal debts: the first level is to repay fund-raising funds and employees' advance payment; The second level is the social insurance co-ordination of unpaid part and wages owed to employees; The third layer is the medical expenses and welfare expenses owed to employees.
Four. Confirmation of Employee's Domestic Debt and Resettlement Fee (Economic Compensation) The calculation of employee's domestic debt and employee's resettlement fee (Economic Compensation) in bankrupt enterprises shall be repaid and paid in accordance with the relevant provisions after examination and confirmation by the municipal finance and labor security department.
Five, after the bankruptcy of municipal enterprises, the use and management of land use right transfer income, the balance of land use right disposal income after paying the employee resettlement fee should be included in the financial account management, and used as a whole for the resettlement of employees of bankrupt enterprises in the city.
Xuzhou financial management bureau
Xuzhou Municipal Bureau of Labor and Social Security
Xuzhou Guo Tu Zi Ju Yuan
March 2003 17