劳社部发[2001]20号
颁布日期：20011222 　实施日期：20011222 　颁布单位：劳动和社会保障部办公厅

　　LaoSheTingHan [2001] No.286

　　December 30, 2001

　　Labor¹ and Social Security Department of Guangxi Chuang Autonomous² Region:

　　Your department's Request for Instructions on Whether the Bankrupted Enterprises Shall Pay Social Insurance Fees during the Period of Self-saving (GuiLaoSheBaoZi [2001] No. 25) has been received. After study, our reply is as follows:

　　According to prevision that "the bankrupted enterprises which carry out social insurance shall pay the overall social planning fees they owed till the day when they are declared bankruptcy³ by people's court." of the Official and Written Reply of Till When the Overall Social Planning Fees shall be Paid by the Bankrupted Enterprises which Carry out Social Insurance (FaFu [1996] No. 17) of the Highest People's Court, we consider that the enterprises which are applying to be declared bankruptcy shall pay the social insurance fees for their workers and stuffs during the period of ordination⁴ or re-ordination; The enterprises which have been declared bankruptcy by people's court's judgment⁵ may not pay the social insurance fees from the day that they were declared bankruptcy by people's court's judgment.

　　There is no provision on whether enterprises declared bankruptcy by people's court's judgment can operate business of self-saving according to the authorization⁶ or permission of the liquidation⁷ committee during the period of bankruptcy liquidation. We deem that enterprises which operate business of self-saving according to the authorization or permission of the liquidation committee during the period of bankruptcy liquidation and still pay salary to workers and stuffs, may pay social insurance fees according to the relevant regulations. Your department can deal it based on practical situation.