The new social security policy 1 of July 2022

The collection method of social security has changed.

The Taxation Bureau of Dongguan City, Guangdong Province recently issued a notice that starting from July 1 day, 2022, Dongguan City will change the collection method of social insurance premiums.

I. Scope of adjustment

Social endowment insurance, industrial injury insurance, unemployment insurance and social medical insurance (including maternity insurance) in our city.

Other social insurance types in our city are temporarily not within the adjustment scope of this collection method.

Second, payment registration and verification.

According to Article 57 of the Social Insurance Law of People's Republic of China (PRC), social insurance payers (hereinafter referred to as payers) such as employers (individual industrial and commercial households with employees), flexible employees (individual industrial and commercial households without employees) and villages (communities) complete the examination and approval of payment registration in the tax department, and the human society department and the medical insurance department obtain information from the tax department to complete the registration, so the payer no longer needs to apply for registration with the human society department or the medical insurance department.

Third, the way to declare and pay

The payer has changed from reporting and paying social insurance premiums to reporting and paying social insurance premiums to the tax department on a monthly basis, and the tax department will no longer deduct fees from the payer (except flexible employees) in batches.

Iv. reporting and payment channels

Payers who declare and pay social insurance premiums after July 1 2022 can declare and pay social insurance premiums through various payment channels, such as Guangdong Electronic Taxation Bureau, Guangdong Tax WeChat official account, Guangdong Tax APP, Guangdong Tax Connect WeChat applet, self-service tax terminal, tax service hall, and social security office.

Payment units that have signed an effective tax (fee) payment agreement for social insurance premiums before June 30, 2022 can continue to pay social insurance premiums to the tax authorities through this agreement.

Bian Xiao reminded:

The biggest change in this notice is that the collection method of social security fees has changed from "social security approved collection" to "tax full responsibility collection".

At present, Hunan Province has also adopted the method of collecting social security fees by tax authorities.

What does it mean to levy social security fees with full tax liability?

Let me tell you about the current social security fee collection model:

Collection mode

That is, the "social security (medical insurance) approved collection" model, the payment amount is approved by the people's society and the medical insurance department, and the tax department collects it according to the approved amount.

At present, most provinces and cities in China adopt this method.

Full responsibility collection model

It means that the tax authorities are responsible for the verification, collection, payment, review and settlement of the social security base.

Social security and medical insurance departments are responsible for social security policy formulation, social security participation and information inquiry.

At present, only a few provinces and cities such as Guangdong (excluding Shenzhen), Fujian, Zhejiang and Hunan have adopted this method.

According to the gradual implementation of Guangdong Province, Zhejiang Province and other provinces and cities, it will become a general trend for tax authorities to take over social security fees in an all-round way. What does this mean?

Many people should understand that this means that the collection and management of social insurance premiums has reached an unprecedented level!

In the past, the tax department only played the role of collecting social security fees, and its enthusiasm was not strong.

Now all the subjects of social security fee collection are handed over to the tax authorities, which has enhanced the internal enthusiasm of the tax authorities.

The tax department has a mature and flexible collection network and means, which can effectively collect social security fees; The tax authorities can use powerful means to recover the underpaid, underpaid and unpaid enterprises.

In the past, tax authorities often collected social security fees based on the data provided by social security departments, while social security departments or social security agencies could not obtain first-hand information such as real wages and salaries of enterprises.

In order to reduce labor costs, many enterprises often pay social security fees according to the minimum base, which is difficult for social security agencies to find.

After the social security fee is collected by the tax department, the tax department can compare the social security fee with wages and salaries, individual taxes, etc. Enterprises that intend to pay less have nowhere to hide.

The tax department is solely responsible for collecting social security fees.

Please pay attention to these types of enterprises.

First, units that apply for social security according to the minimum living standard for a long time should pay attention.

The social security base has upper and lower limits, and each place is different. If the salary is lower than the base, it will be paid according to the minimum standard; If it is higher than the base and not higher than the maximum amount, it will be paid according to the actual salary; If it is higher than the maximum amount, it shall be paid according to the maximum amount.

In the past, it was mainly necessary for the units to declare the base according to the minimum wage standard for a long time, and so was the tax bureau. Compared with the two, the difference is too big, and the part that has not been paid in full is very likely to be returned.

Second, enterprises that refuse to pay social insurance premiums should pay attention.

We should know that the tax authorities are government law enforcement agencies that specialize in organizing revenue, with an independent tax collection system, a professional tax team and strong tax collection ability. The third phase of Golden Tax Project can realize the centralized application of national collection and management data and greatly improve the efficiency of collection and management.

After the tax authorities have approved the base and time limit of enterprise declaration, they will strictly control tax declaration. Delaying the declaration will affect the credit of enterprises.