GB/T 35618-2025 Specification for social insurance fund budgeting

Scope

This document establishes the principles and preparation process for the basic operations of social insurance (pension insurance, unemployment insurance, and work-related injury insurance) fund budgeting, specifies the scope of budget preparation, budget statements, indicator systems, and requirements for reviewing draft budgets, and describes the methods of preparing income budgets, expenditure budgets, and surplus budgets.
This document is applicable to all levels of social insurance agencies in preparing and reviewing social insurance fund budgets. Social insurance administrative departments, social insurance fee collection agencies, and social insurance agencies may refer to and apply it when entrusting institutions to provide social insurance services in accordance with the law.

Development Information

Replace the following standards

Referenced Standards

Related Standards