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Regulations On The Declaration And Payment Of Social Insurance Premiums (No. Twentieth Of The Ministry Of Personnel And Social Affairs)

2013/11/7 22:25:00 97

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Social Security Fee Declaration Payment Regulation

Chapter I General Provisions 
 < 1 > in order to standardize the declaration and payment management of < a href= "http://www.91se91.com/news/index_q.asp > > Social Insurance > /a > fees, the regulations are formulated in accordance with the social insurance law of the People's Republic of China (hereinafter referred to as the social insurance law) and the Provisional Regulations on the collection of social insurance premiums. 
< second > < < > > p the application of these Provisions shall be applicable to the collection of social insurance premiums by the employing units and the social insurance agencies. 
 the social insurance premium mentioned in this Regulation refers to the basic old-age insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums and maternity insurance premiums paid by the employing units and their employees in accordance with the law. 
 third social insurance agencies are responsible for the declaration and approval of social insurance contributions. 
 the people's governments of provinces, autonomous regions and municipalities directly under the central government decide to collect social insurance premiums from social insurance agencies, and social insurance agencies shall collect social insurance premiums according to law. 
 the social insurance agency is responsible for levying the social a href= "http://www.91se91.com/news/index_q.asp" > the premium < /a >, and collects the levy uniformly. 
 second chapter social insurance premium declaration 
 Fourth, the employing unit shall pay the declaration to the local social insurance agency within the prescribed time limit, and the declaration items include: 
 (1) the name of the employer, the organization code, the address and the way of contact; 
 (two) the employer's Bank, account name and account number; 
 (three) the type of payment, the base of payment, the rate of payment and the amount of payment of the employing unit; 
 (four) the register of employees and the payment of employees; 
 (five) other matters stipulated by the social insurance agency. 
 in the year of payment, after the initial declaration of the employer, the remaining month can only declare the change of the provisions specified in the preceding paragraph; if there is no change, it may not declare. 
 fifth the social insurance premium payable by the employees shall be declared by the employer. The items for employees to declare include staff name, social security number, type of employment, contact address, details of deduction and payment. 
 the details and changes of the employer's Declaration on behalf of the employees shall be signed and approved by the employees themselves and retained by the employer for reference. 
 sixth, it is difficult for the employer to declare the social insurance payment to the social insurance agency. If the consent of the social insurance agency is allowed, it can be sent by mail. The date of the postmark on the mailing place is the actual date of declaration. 
 conditional areas, employing units can also declare online according to the regulations of social insurance agencies. 
 seventh the employing units shall truthfully declare the declarations listed in articles fourth and fifth of the present Provisions to the social insurance agencies. If the employer has declared that the materials are complete, the payment base and rate are in conformity with the regulations and the number of the number of applicants is identical, the payment notice should be issued after the approval of the social insurance agency. 
< < a href= > http://www.91se91.com/news/index_q.asp > Social Insurance > /a > in the course of carrying out social insurance auditing work, agencies found that employers failed to report truthfully, causing social insurance premiums paid and paid less, according to the eighty-sixth provision of the social insurance law. 
 eighth employers shall apply for social insurance registration for their employees within 30 days from the date of their employment and declare their social insurance premiums. In the absence of social insurance registration, the social insurance agency shall approve the social insurance premium that should be paid. 
 the employer fails to declare the amount of social insurance payable according to the regulations. The social insurance agency temporarily determines the amount payable according to the amount of the unit's payment last month. No social insurance agency has determined the amount payable temporarily according to the operating conditions, the number of employees and the average wage of the local workers in the last 110% months. After the applicant has completed the declaration procedure, the social insurance agency shall settle the matter according to the regulations. 
 ninth the employer can postpone the declaration due to force majeure and fails to make the payment declaration on time. After the situation of force majeure is eliminated, it shall report to the social insurance agency immediately. The social insurance agency shall find out the facts and approve it. {page_break} 
 third chapter: social insurance premium /p >
 tenth the employing unit shall pay the social insurance premium in accordance with the payment notice issued by the social insurance agency within the prescribed time limit: 
 (1) pay to its bank or other financial institutions; 
 (two) other ways agreed with social insurance agencies. 
 social insurance agencies and employers can sign agreements with banks or other financial institutions and entrust banks or other financial institutions to pay social insurance premiums for employers and their employees according to collection certificates issued by social insurance agencies. 
 eleventh the social insurance premium paid by the workers and staff members shall be withheld by the employer. Any employer or individual shall not intervene or refuse to perform the obligation of withholding or acting according to law. 
 if the employer fails to pay the bill in full and on time, the social insurance agency shall order it to pay within a prescribed time limit, and shall pay 0.5 percent of the late fee from the date of default. Employers shall not require employees to pay late fees. 
The social insurance premium imposed by twelfth shall be deposited in the social insurance fund income provided by the social insurance agency in accordance with the regulations. The social insurance agency shall regularly deposit the funds received into the financial accounts of social insurance funds established according to law in accordance with relevant regulations. 
< > thirteenth social insurance agencies have recorded social insurance premiums according to the relevant provisions of the state according to the actual amount paid by the employer (including withholding and payment) and withholding details. 
 fourteenth the employing units shall inform the workers themselves of the details of the payment of social insurance premiums on a monthly basis. 
 the employing units shall inform the workers' Congress of their respective units every year, or publish the annual social insurance premiums of their units in the prominent locations of their units, and accept the supervision of their employees. 
 fifteenth social insurance agencies shall record the payment status of the employing units and their employees in a timely, complete and accurate manner, and inform the employing units and employees regularly of the payment. Employers and employees have the right to inquire about the payment according to the regulations on the management of personal insurance records. 
 social insurance agencies should publish social insurance premiums to the public at least once a year and accept social supervision. 
 fourth chapters did not pay the social insurance premiums in full and on time. 
 sixteenth of the following cases, the social insurance agency shall issue a notice of the time limit for the payment of social insurance premium within 5 working days from the date of the fact that the facts have been paid, and order the employer to make up the payment within 5 working days after receiving the notice, and at the same time, inform the applicant that the overdue payment has not been paid. The social insurance agency shall deal with the social insurance law in accordance with the provisions of sixty-third and eighty-sixth of the social insurance law: 
 (1) fails to declare according to the regulations and fails to pay social insurance premiums; 
 (two) failed to pay social insurance premiums in full and on time after declaration; 
 (three) pay less social insurance premiums due to concealment, missing number of employees and payment base. 
 seventeenth the employer fails to make up the time limit stipulated in the sixteenth provision of this regulation, the social insurance agency may, according to the second paragraph of the sixty-third article of the social insurance law, inquire into the deposit account of the employer's bank or other financial institution. 
 eighteenth social insurance agencies may apply to the social security administrative department under their decision to make the allocation of social insurance premium according to the results of the inquiry, and submit the following materials: 
 (1) the name of the employing unit, the legal representative, the address and the way of contact; 
 (two) the employer's Bank, account name and account number; 
 (three) the facts, reasons and basis for applying for allocation; 
 (four) the amount of social insurance applied for allocation; 
 (five) other materials required by the social insurance administration. 
"P > nineteenth" the administrative department of social insurance shall make a timely decision on the allocation of social insurance fees in accordance with the provisions of the administrative coercive law of the People's Republic of China, and notify the employer to open a bank or other financial institutions to allocate it in writing. 
"P > twentieth" the decision made by the administrative department of social insurance for the allocation of social insurance premiums shall be delivered to the employers in accordance with the provisions of the administrative compulsory law of the People's Republic of China and to be sent to the social insurance agencies. 
 twenty-first, after inquiring that the balance of the employer's account is less than the amount of social insurance premiums payable, or if the employer fails to pay the social insurance premium in full after the allocation, the social insurance agency may require the employer to provide a guaranty in the form of mortgage or pledge. 
 twenty-second the employing units shall assess the mortgaged property or pledged property by the appraisal institution accredited by the social insurance agency. After the examination by the social insurance agency, the two parties can sign a mortgage contract or a pledge contract according to law, and if they need to register, they shall register the mortgage or pledge in accordance with the law. 
 twenty-third social insurance agencies should sign an extension payment agreement after signing a mortgage contract or a pledge contract with the employing unit, and stipulate that if the employer fails to pay the social insurance premium in full, the social insurance agency may refer to the market price at the full time of the agreement, and pay the social insurance premium by the mortgage property, the property of the pledge or the sale or sale of the proceeds. 
 the time limit for delay payment agreement is not more than 1 years. 
 twenty-fourth, where the employer provides a guarantee and signs an extension payment agreement, the employee shall enjoy social insurance benefits in accordance with the regulations. 
 twenty-fifth the employer has not yet made up the order and has one of the following circumstances. The social insurance agency may apply for attachment, sealing up and auction of the property of the employer in accordance with the provisions of the sixty-third paragraph and third paragraph of the social insurance law, and shall pay the social insurance premium and late fee payable by auction proceeds: 
 (1) after inquiry, the balance of the account of the employer's bank account is less than the amount of the social insurance premium payable, and no guarantee contract has been signed; 
 (two) after the allocation, the employer has not paid the social insurance premium paid in full and has not signed the guaranty contract; 
 (three) when the delay in payment agreement has expired, the employer has not paid the social insurance premium paid in full due to the change of the market price or the rights of the secured property. 
< > twenty-sixth social insurance agencies applying for compulsory enforcement by the people's court shall provide the following materials: 
 (1) application for enforcement; 
 (two) the fact, reason and basis of arrears of social insurance premiums and additional late fees by employers; 
 (three) Notice of time limit for social insurance agencies; 
 (four) opinions of employers; 
 (five) the employer has the relevant materials in the twenty-fifth conditions set forth in this regulation; 
 (six) application for compulsory execution of the employer's property; 
 (seven) laws, administrative regulations, and other materials required by the people's court. 
 application for compulsory execution shall be signed by the person in charge of the social insurance agency and stamped with the seal of the social insurance agency. {page_break} 
 fifth chapter legal liability 
< > twenty-seventh social insurance administrative departments and their staff members who make decisions on the allocation of social insurance premiums shall be ordered to make corrections according to the provisions of the administrative compulsory law of the People's Republic of China, and shall be punished by the higher level social insurance administrative departments or the relevant departments. The persons directly in charge and other persons directly responsible shall be punished according to the law. If they cause losses to the employing units or individuals, they shall be liable for compensation according to law; if a crime is constituted, they shall be investigated for criminal responsibility according to law: 
 (1) to decide on the allocation of social insurance premium in violation of legal procedures; 
 (two) fails to make timely allocation of social insurance premium within the prescribed time limit and notify the employer's bank or other financial institutions in writing; 
 (three) decides that the amount of social insurance premiums allocated is wrong; 
 (four) disclosing information to the parties affecting the allocation of social insurance premiums; 
 (five) there are other acts violating laws, regulations and rules. 
 twenty-eighth social insurance agencies and their staff members shall be ordered by the social security administrative department to make corrections. According to the seriousness of the case, the persons directly in charge and other persons directly responsible shall be punished according to law: 
 (1) the amount of social insurance premiums payable by the employing units shall not be approved or determined in accordance with the eighth provision of these provisions; 
 (two) the social insurance premium that has been collected has not been accounted for according to the state regulations; 
 (three) the employer fails to pay the social insurance premium and the late fee in time limit according to law; 
 (four) the application for enforcement by the people's court is not in conformity with the regulations; 
 (five) the signing of the guarantee contract and the delay payment agreement does not meet the requirements; 
 (six) failing to examine and dispose of the secured property in accordance with the regulations; 
 (seven) other circumstances stipulated by laws, regulations and rules. 
 twenty-ninth social insurance agencies have changed the base and rate of social insurance premiums without authorization, resulting in less or more social insurance premiums. The social insurance administrative departments shall order them to recover the social insurance premiums they should pay or to refund the social insurance premiums that should not be paid; the persons directly in charge and other persons directly responsible shall be punished according to law. 
 thirtieth the employing units fail to make payment declarations to social insurance agencies according to regulations or fail to pay social insurance premiums in accordance with the regulations. The social security administrative departments shall investigate and deal with them according to law. 
 if the employer fails to pay the social insurance premiums on time and in full, the social insurance agency shall, in accordance with the provisions of the eighty-sixth section of the social insurance law, order him to pay or make up for the time limit, and pay 0.5 percent of the late fee from the date of default. If the overdue payment is not paid, the social insurance administrative department shall pay a fine of 1 times or more than 3 times the amount owed. 
 thirty-first, if the employer fails to inform employees of the social insurance premiums on a monthly basis, or fails to notify and announce the payment of social insurance premiums in accordance with the relevant provisions, the employee shall have the right to report and complain to the social insurance administrative department. 
 sixth chapter annex > /strong > .
 thirty-second social insurance premiums shall be collected by the tax authorities. The social insurance agencies shall timely provide the amount of social insurance premiums payable to the employing units and workers to the tax authorities, and the tax authorities shall provide the social insurance agencies with the payment of the employers and employees in a timely manner. 
 social insurance agencies shall provide monthly unemployment insurance premiums for units and individuals to the agencies responsible for the payment of unemployment insurance benefits. 
 > thirty-third ways to declare and pay social insurance premiums for individuals who take part in social insurance in their personal capacity shall be stipulated separately. 
 thirty-fourth, the regulations shall come into force on November 1, 2013. The Interim Regulations of the Ministry of labor and social security on the declaration and payment of social insurance premiums (No. second of the Ministry of labor and social security) are repealed simultaneously.