Guangdong's basic endowment insurance system for urban and rural residents is comprised of a primary endowment insurance fund and a personal account endowment insurance fund. The primary endowment insurance fund was jointly paid by governments at all levels.
广东城乡居民基本养老保险实行基础养老金与个人账户养老金相结合的待遇形式，其中基础养老金由政府全额支付，所需资金由各级财政分担。