Social insurance refers to a social and economic system that provides income or compensation for people who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.
The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax (fee) to form a social insurance fund. Under certain conditions, the insured can get fixed income or loss compensation from the fund. It is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability.
Payment amount = payment base * payment proportion.
1, social security payment base
The payment base of social security refers to the wage base used by enterprises or employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.
Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July.
Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees generally pay social insurance premiums based on their average monthly salary in the previous year. In China, the payment base is approved by the social insurance agency according to the employer's declaration.
2. Payment ratio
Payment ratio, that is, the collection rate of social insurance premiums. China's "Social Insurance Law" does not make specific and clear provisions on the collection rate of social insurance. According to China's current social insurance policy, different types of social insurance have different collection ratios.
Regulations on labor security supervision
Article 11 The administrative department of labor security shall carry out labor security supervision on the following matters:
(a) the employer's internal labor security rules and regulations;
(2) The conclusion of labor contracts between employers and employees;
(three) the employer's compliance with the prohibition of the use of child labor;
(four) the employer's compliance with the special labor protection provisions for female workers and underage workers;
(five) the employer's compliance with the provisions on working hours and rest and vacation;
(six) the employer to pay the wages of workers and the implementation of the minimum wage standard;
(seven) the employer's participation in various social insurances and payment of social insurance premiums;
(eight) occupation introduction institutions, occupation skill training institutions and occupation skill appraisal institutions shall abide by the provisions of the state on occupation introduction, occupation skill training and occupation skill appraisal;
(nine) other labor security supervision matters stipulated by laws and regulations.
Article 27 If an employer conceals the total wages or the number of employees when reporting the amount of social insurance premiums to the social insurance agency, the administrative department of labor security shall order it to make corrections and impose a fine of not less than 0 times but not more than 3 times the total wages.
Defrauding social insurance benefits or defrauding social insurance fund expenditures, the administrative department of labor security shall order it to be returned, and impose a fine of not less than 0 times but not more than 3 times the amount defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.