Legal basis: Article 7 of People's Republic of China (PRC) Social Insurance Law. The administrative department of social insurance in the State Council is responsible for the national social insurance management, and other relevant departments in the State Council are responsible for the relevant social insurance work within their respective functions and duties. The social insurance administrative department of the local people's government at or above the county level shall be responsible for the social insurance management within its administrative area, and other relevant departments of the local people's government at or above the county level shall be responsible for the relevant social insurance work within their respective functions and duties.
Article 74 of the Labor Law of People's Republic of China (PRC), the social insurance fund handling agency collects, manages and operates the social insurance fund according to law, and is responsible for maintaining and increasing the value of the social insurance fund. Social insurance fund supervision institutions shall supervise the income and expenditure, management and operation of social insurance funds according to law. The establishment and responsibilities of social insurance fund handling institutions and social insurance fund supervision institutions shall be prescribed by law. No organization or individual may misappropriate social insurance funds.