Social insurance knowledge to see if it is useful to you
I. What is social insurance?
A: Social insurance is the state through the legislation mandatory establishment, through the mobilization of funds or through the budget, the workers in the encounter of birth, old age, illness, death, disability and other labor risks, temporary or permanent loss of working capacity, or temporary loss of work and thus the loss of wages or business income, to give a certain amount of material assistance to protect their basic livelihood, so as to achieve economic development and maintain social stability of a social security system. A social security system to promote economic development and maintain social stability.
What are the social insurance programs established in the city?
A: The People's Republic of China **** and the State Labor Law, China's social insurance programs include: pension insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, as well as dependent on the above insurance programs of survivors insurance. At present, the city has established the social insurance of the insurance are pension insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.
Third, why are the city's social insurance premiums transferred to the local tax department for collection?
Answer: According to the State Council's "Provisional Regulations on the Collection and Payment of Social Insurance" and the spirit of the Xiamen Government Office Development [2003] No. 133 "Notice on the transfer of social insurance registration and declaration to the local tax authorities," the collection and payment of social insurance premiums is the responsibility of the local tax authorities, the formation of a "local tax levy, the use of social security, financial monitoring A new model of social insurance management has been formed with "local tax collection, social security utilization and financial supervision". This reform (1) can fundamentally guarantee the two lines of income and expenditure for social insurance premiums, and completely solve the problem of cross-departmental and duplicated functions in the collection and payment of social insurance premiums; (2) it can give better play to the advantages of the local tax department, and further improve the coverage and collection rate of social insurance. (3) It can make the labor security department concentrate on the examination and approval of social insurance treatment, socialized distribution, and socialized management services for the unemployed, so as to better serve the overall situation of deepening enterprise reform, promoting economic development and maintaining social stability. (4) can further promote the level of information management of social insurance premiums, give full play to the advantages of taxation networked, and gradually realize online social insurance registration, declaration, convenient for the contributors, and at the same time, through the network with the labor insurance department, banks, vaults, to achieve information **** enjoy.
Four, the city's local tax and labor security (social security) departments in the management of social insurance premiums in the division of responsibilities?
A: According to the municipal government, the local tax authorities are responsible for social insurance registration, declaration, collection and inspection; the labor security (social security) departments are responsible for the bookkeeping of social insurance premiums, review and payment of benefits, as well as the approval of the amount of policy back-payment, co-insurance premiums, and over-age old-age pension insurance premiums.
V. Why must contributing units and individuals pay social insurance premiums in full and on time?
A: contributing units and individuals to pay social insurance premiums in full and on time is a legal obligation of contributing units and individuals, is the legalization of social insurance, the seriousness of the embodiment of the social insurance, but also a necessary prerequisite for the timely and full issuance of social insurance benefits. As our basic pension insurance and basic medical insurance to implement the principle of social integration and individual account combination, part of the unit contributions to be transferred to the individual account; unemployed people to receive unemployment insurance benefits linked to their own contributions to the years of experience, if the contributing units and contributing individuals can not pay their contributions on time and in full, will harm the employee's own rights and interests of social insurance, affecting the reasonable mobility of employees. At the same time, according to the "Xiamen City urban workers basic medical insurance regulations" Article 33: the employer does not pay the basic medical insurance premiums, the social insurance agency from the next month onwards to suspend the unit's in-service participants to enjoy the social integrated medical fund to pay for the treatment of medical expenses, the suspension of the period of time incurred during the social integrated medical fund to pay for the medical costs borne by the employer.
Social insurance premium policies
Sixth, administrative institutions should be based on what billing basis, rate for the employees to declare social insurance premiums?
Answer: 1. Different types of administrative institutions and different personal status of the insured persons have different types of insurance and different basis and rates for declaration. For details, please refer to the Table of Social Insurance Premium Rates and Charging Bases Payable by Administrative Institutions (attached).
2. All social insurance premiums, including pension insurance premiums, medical insurance premiums, and unemployment insurance premiums, payable by the staff of the administrative institutions who are included in the municipal finance payroll, shall be withheld and paid by the municipal finance when the municipal finance payroll is unified. For this category of personnel, the local tax authorities only handle the procedures for the increase or decrease in the number of insured personnel and collect the basic file information of the insured personnel, and the contribution base, rate and amount of contributions payable by the personnel are approved by the Municipal Finance and Payment Center and are uniformly withheld and paid.
VII. What is the contribution base for the payment of social insurance premiums by city personnel?
Answer: The contribution base for social insurance premiums paid by the city personnel is the average monthly salary of the city personnel in the previous year. The average monthly salary of the previous year is less than 60% of the city's average monthly salary of employees in the previous year according to 60%, more than 300% according to 300% of the contribution base. If the average monthly salary of individual employees in the previous year cannot be calculated, the average monthly salary of the city's employees in the previous year shall be the contribution base. The contribution base is fixed for one year, and after the employer declares the employee's contribution base to the local tax department, the contribution base will not change within one social security year, regardless of whether the insured employee changes his/her job or not.
How is the average monthly salary of an employee calculated in the previous year?
A: The average monthly salary of the previous year is the monthly average of the total salary of the previous year. The statistical caliber of employees' wages should be calculated in strict accordance with the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics on January 1, 1990, with total wages consisting of hourly wages, piece-rate wages, bonuses, allowances and subsidies (except for business trip subsidies, meal allowance, and one-child subsidies), overtime and overtime wages, and wages paid under special circumstances.
9. How is the social insurance year determined?
Answer: July 1 of each year to June 30 of the following year for a social insurance year (such as social security year 2003 refers to July 1, 2003 - June 30, 2004).
Ten, the unit did not apply for insurance procedures for employees within the prescribed time, how to make up for the social security contributions?
Answer: If the insured unit fails to apply for the insurance formalities for the employees within the stipulated time, it shall pay the social security premiums on a monthly basis from the month of employment or signing of the labor contract and add the late fee according to the stipulations, and the rules of collection are as follows:
1. If the insured unit applies for the procedures for the increase of the number of employees in the same month of the employment or signing of the contract or in the next month, it shall pay the social security premiums on a retroactive basis from the month of the employment or signing of the contract, and shall not add the late fee.
2. If the insured unit goes through the procedure of increasing the number of employees in the third month of the employment or contract signing, it is required to pay the social security premiums from the month of employment or contract signing, and a late fee of two thousandths of one percent shall be charged from the first day of the following month until the day of the procedure of increasing the number of employees.
Declaration of Social Insurance Registration
XI. How do units apply for social insurance registration?
Answer: 1. The contributor shall apply to the competent local tax authorities for social insurance registration within 30 days from the date of becoming a contributor in accordance with the provisions of laws and administrative regulations.
2. For units that are required to apply for tax registration, social security registration shall be applied for together with tax registration. Units that have applied for tax registration but have not yet applied for social security registration shall promptly go to the local tax authorities to make up for the social security registration. Units not required to apply for tax registration can apply for social insurance registration alone.
3, the local tax authorities for tax registration of the tax service hall registration window at the same time to accept the social insurance registration business, specifically:
1) the island units to the Hubin North Road, No. 70, the tax insurance building on the 3rd floor of the local tax bureau tax service hall.
②Off-island units to the unit registered address of the district tax tax office.
4, the unit for social insurance registration should provide information for:
1) has been or at the same time for the tax registration of the unit: fill out and submit the "Supplementary Information on Social Insurance (for units subject to tax registration)" (in triplicate).
② do not need to apply for tax registration units: fill out and submit the "social insurance premium data collection form" (in triplicate), "Social Insurance Information Supplementary Form (for units not required to apply for tax registration)" (in triplicate), a copy of the unified code of the organization, the institutions need to provide a copy of the establishment of a copy of the approval.
5. Units can apply to the local tax authorities for social security registration in two ways: at home or online. After the examination and approval by the local tax authorities, the unit will receive the Social Insurance Registration Certificate at the registration window with the Acceptance Slip for Application for Local Tax/Social Security Registration after 5 working days of the acceptance by the local tax authorities.
XII. How can a unit register for changes in social insurance?
Answer:
1. The insured unit shall register for social insurance change at the registration window of the local tax office within 30 days from the date of approval or announcement of the change by the relevant authorities.2. The information to be provided by the unit for registration of social insurance change is as follows:
(1) The insured unit which has applied for tax registration shall apply for change of social insurance registration together with the application for change of tax registration, and shall fill out and submit the "Form of Change of Local Tax Registration/Social Insurance Registration" (three copies), and shall provide the information required for the change of tax registration only.
(2) For the insured units which are not required to apply for tax registration, they should fill in and submit the "Change of Social Security Registration Form" (in triplicate) and provide the following supporting information according to the different items to be changed:
1) For the change of the name and scope of business, they should provide a valid copy of the business license after the change.
② change of address, should provide a valid copy of the business license after the change; proof of ownership of the business premises or a copy of the housing lease contract (without proof of ownership of the purchase contract can be provided; borrowed or gifted to provide proof of ownership and proof of agreement).
3 change of person in charge, should provide a copy of the person in charge of the ID card.
3, the unit can use the door or online two ways to apply to the local tax authorities for social security registration changes. The registration window of the tax office will handle the change of social security registration after the review and approval of the form and information filled in by the insured units. If the change of the content of the social insurance registration certificate is involved and a new certificate is required, the insured unit will go to the registration window with the Acceptance Form for Change of Social Insurance Registration to get the changed Social Insurance Registration Certificate five working days after the acceptance.
Thirteen, how to apply for the cancellation of social insurance registration of the insured units?
Answer:
1. In case of dissolution, bankruptcy, withdrawal, merger and other circumstances that terminate the obligation to pay social insurance premiums according to the law, the unit contributor can apply to the competent local tax authorities for the cancellation of social insurance registration.2. A unit contributor that is not required to register for cancellation with the administrative organ for industry and commerce in accordance with the regulations shall apply to the competent local tax authorities for cancellation of social insurance registration within 30 days from the date of approval or announcement of termination by the relevant organ.
3. The unit contributor shall fulfill the following obligations before the cancellation of social insurance registration:
(1) Settle the social insurance premiums, late fees and fines payable;
(2) Carry out the procedures for the reduction of the number of insured persons of the unit in a timely manner.
4. The information to be provided by the unit contributors before the cancellation of social insurance registration is as follows:
(1) For the unit contributors with tax registration, the cancellation of social insurance registration shall be applied for at the same time with the cancellation of the tax registration, and they shall fill in the Application and Approval Form for the Cancellation of Local Tax Registration (Social Insurance Registration) (two copies) and provide the information required for the cancellation of tax registration.
(2) there is no tax registration of the unit contributors, fill out and submit the "Application for Cancellation of Social Security Registration Approval Form" (in duplicate), with the following information:
① department or approval authority of the approval documents;
② board of directors, the resolution of the Employee Representative Council;
③ liquidation organization responsible for clearing the debts and liabilities of the documents;
④ Other relevant supporting documents.
5, the local tax authorities review and approve the unit of social insurance registration cancellation procedures.
Fourteenth, administrative institutions should be how to handle employee insurance procedures?
Answer: 1, the insured units to hire staff, should be in accordance with the law to the Tax Administration Bureau of the Office of the Tax Service Office for new personnel insurance procedures. The insured staff should be within the working age stipulated by the state (no more than 60 years old for men, 55 years old for women cadres, and 50 years old for women workers), and the labor relations with the participating units should be established in accordance with the law.
2, the unit for the new personnel insurance procedures should provide information:
(1) unit for the medical IC card has been held by the workers of the social insurance insurance procedures should provide:
(1) Xiamen City, the increase in the number of social insurance participants in the form of "declaration" (in triplicate). ② "letter of introduction" (Personnel Bureau of the civil service letter of introduction or the Organization Department of the letter of introduction or Personnel Bureau of the original or copy of the graduation assignment report card). ③ Municipal Editorial Office (Organization Department), the Municipal Personnel Bureau after reviewing the "increase and decrease in administrative institutions audit form" (municipal financial officers to be provided).
(2) other cases should provide the following information: ① insured units for foreign management, technical personnel in accordance with the city's household registration to pay social security premiums, need to provide the official seal of the unit stamped with a copy of the management, technical personnel appointment instruments. ② insured units for more than the working age of the employees insured, the need to provide the labor department review and approval of the "insured individuals continue to pay application approval form";
3, the insured unit in the new personnel insurance business is accepted after five working days, should bring the unprocessed medical IC card employees personal 1-inch recent color and black-and-white photos of each one and a copy of the employee's ID card to the social security agencies for the medical IC card.
The local tax department accepts the new personnel insurance business from the 6th to the 25th of each month.
Fifteen: How does a unit go about reducing the number of insured workers?
Answer: 1, the unit and the insured personnel to terminate the labor relationship, or unit of the insured personnel retirement, death, should be timely to the local tax administration tax service hall for the reduction of insured personnel procedures.
2, the unit for staff attrition procedures should provide information for: "Xiamen City, social insurance participants to reduce the situation declaration form" (in triplicate); City Editorial Office (Organization Department), the Municipal Personnel Bureau after reviewing the "increase in the reduction of the administrative institutions audit form" (the municipal finance to be provided by the unified personnel). For death reduction, a copy of the death certificate is also required.
The local tax department accepts the reduction procedures of insured employees from the 6th to the 25th of each month.
Sixteen: How can an organization handle the procedure of transferring insured employees from abroad to the city (change of contribution base)?
Answer:
1. If there is a change in the status of the insured employees' contribution: foreign employees are transferred to local household registration (including blue-printed household registration) and foreign management and technical staff pay contributions according to local household registration, they should go to the tax office of the Local Taxation Bureau in time to apply for the change of the base of the insured employees' contribution.2, the unit for employee contribution base change procedures should provide information: ① "Xiamen City, social insurance participants contribution information change form" (in triplicate), ② foreign employees to obtain the city's urban household registration or blue-printed household registration should be provided: the original household registration and photocopies. ③ foreign management, technical personnel according to the city to pay should provide: stamped with the official seal of the unit management, technical personnel appointment instruments copy.
The local tax department accepts the change of the contribution base of the insured employees from the 6th to the 25th of each month.
Seventeen, administrative institutions should be how to handle the municipal finance into the unified payroll staff of the increase or decrease in reporting procedures?
Answer: 1, administrative institutions in the social security year of the unified staff increase, decrease, death and other changes, the unit should be based on the Municipal Editorial Office (Organization Department), the Municipal Personnel Bureau audited the "increase and decrease of administrative institutions audit form" to the local tax authorities for the procedures for the increase and decrease of the local tax authorities to confirm the Audit Form to the Municipal Bureau of Finance to apply for changes in the withholding and payment procedures. The local tax authority only handles the increase or decrease of personnel, and does not collect the personnel's contribution information.
2. The Municipal Finance Payment Center audits the amount of social security premiums payable by the unified personnel and provides the local tax authorities with the details of social security premiums payable by the employers and their staff on behalf of the withholding agents by the 12th of each month.
3. If the insured personnel transmitted by the Municipal Financial Payment Center does not match the insured personnel in the information system of the tax authorities, the tax authorities will check and correct the personnel in the payment center.
Eighteen, the unit how to handle the insured employees annual contribution base declaration?
Answer: 1. Units should declare to the local tax authorities the social insurance contribution base for the next social security year of the insured employees in May to June every year (see the local tax circular for the specific time) according to the average monthly salary of the insured employees in the previous year.
2. The annual declaration of the wage-unified personnel of the institutions that are included in the municipal financial wage-unification shall be made to the Municipal Financial Payment Center, while the annual declaration of the other personnel shall be made by the institutions to the local tax authorities to which they belong.
3. Units should go to the tax service hall of the local tax administration bureau to collect the "Annual Social Insurance Premium Declaration Form for Participating Units**" within the specified time. The collection methods can be divided into:
(1) Online inquiry and download: the insured units can directly go to the website of the local tax administration bureau to inquire and download the "Annual Social Insurance Premium Declaration Form of the Insured Units**".
(2) Electronic data collection: the insured units can directly copy the **Annual Social Insurance Premium Declaration Form of the Insured Units** from the staff of the tax office.
(3) Paper Form Collection: The insured units can print and collect the paper "Annual Social Insurance Premium Declaration Form of the Insured Units**" from the tax office.
3. If a unit finds that the information of insured persons and the number of insured persons in the "ND01 Annual Social Insurance Premium Declaration Form of Participating Units**" is not in line with the actual situation, it should first verify and correct the information with the tax office, and after confirming that there is no error, it can make a truthful declaration to the tax office through the local tax website or at the doorsteps in the stipulated time limit.
4. During the period of annual declaration, the new personnel of the unit shall be processed according to whether the annual declaration has been processed or not: for the unit that has processed the annual declaration, the annual declaration of the new personnel shall be declared together with the annual declaration of the unit's increase in membership; for the unit that has not yet processed the annual declaration, the annual declaration of the new personnel shall be declared together with the annual declaration of the unit.
5. If a unit fails to make the annual declaration as required, the social insurance contribution base of its insured personnel shall be determined at 110% of the contribution base of the previous social security year.
Collection and payment of social insurance premiums
Nineteen: How should a unit declare and pay the monthly social insurance premiums due?
Answer: 1. Before declaring and paying the monthly social insurance premiums, a unit can go to the door or go online to check and verify the "Statement of Social Insurance Premiums Payment by Participating Units", "Statement of Replacement (Advance) of Social Insurance Premiums Payment by Participating Units", and the "Detailed Statement of Social Insurance Premiums Payment by Participating Units" of the current month.
2. If the unit verifies that the amount to be paid for the month and the number of insured persons and their identities are correct, it shall declare the payment of social insurance premiums according to the number of levies approved in the statement of account from the 6th to the 20th of each month. If there is any objection to the levy data, it should go to the tax office under which it belongs in time during the declaration period to verify and correct the data, and then declare the amount according to the verified amount.
3. Electronic declaration units can declare the social insurance premiums payable for the month through the local tax website. Non-electronic reporting units should fill in the Social Insurance Premium Declaration Form (in triplicate) and declare the social insurance premiums payable for the month at the Tax Service Office of the Management and Levy Bureau.
4. Administrative institutions that have adopted the "public collection" method of declaration in the social security agency do not need to declare their social security contributions, and the local tax department will deduct the contributions directly from the original commissioned deduction account every month.
The local tax department accepts social security contribution declarations from the 6th to the 20th of each month.
Twentieth: How to deal with the payment of social insurance premiums if the contributing unit fails to pay the premiums according to the stipulated period?
Answer: 1, the local tax authorities ordered to pay the deadline, within the deadline for payment, plus interest on a daily basis. The additional period is from the first day of the month following the month in which the payment is due to the date of declaration of payment.
2. If the payment is not made after the deadline, a late fee of two thousandths of a percent shall be charged daily from the first day of the month following the month in which the fee is due to the date of declaration of payment.
21. Can social insurance premiums be reduced or waived?
A: According to Article 12 of the Provisional Regulations on the Collection and Payment of Social Insurance Premiums (Decree of the State Council No. 259), social insurance premiums are not subject to reduction or exemption.
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