When will the social security tax be implemented?

Legal Analysis: According to the State Council's plan on the reform of social insurance premium collection system, from 2020, all social insurance premiums of enterprise employees in Beijing, Tianjin, Shanxi, Jilin, Shanghai, Jiangxi, Shandong, Hunan, Guangxi, Sichuan, Guizhou, Tibet, Xinjiang, Qingdao and Shenzhen will be collected by the tax authorities. At the same time, many places have officially issued documents on the collection of social security fees by tax authorities. This means that the reform of social security fee collection has finally landed, and social security fee collection has opened a new chapter.

Social insurance premiums are uniformly collected and managed by the tax authorities, that is, the registration, declaration, review, collection, debt collection and bookkeeping of social insurance premiums are all handed over to the tax authorities. After the social insurance is collected by the tax authorities, the employer shall declare the payment base of social insurance for employees, which shall be consistent with the total wages of employees of the unit; At the same time, in the event of a dispute over unpaid or underpaid social insurance, the tax department, as a national compulsory machine, will enforce the collection of social insurance, and the punishment for violations can also be enforced. Combined with the current social insurance collection mode, it is necessary to sort out the current social insurance tax collection trend and further standardize employment.

Legal basis: Article 6 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees is subject to centralized and unified collection of three social insurance fees. The collection agencies of social insurance premiums shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by tax authorities, or by social insurance agencies (hereinafter referred to as social insurance agencies) established by the administrative department of labor security in accordance with the provisions of the State Council.