Provisions of Social Insurance Law on Paying Social Security

Provisions on payment of social insurance premiums:

1. The employing unit shall pay social insurance premiums in one of the following ways within the prescribed time limit on the basis of the payment notice issued by the social insurance agency:

(1) Payment to banks or other financial institutions;

(two) other ways agreed with the social insurance agency.

Social insurance agencies and employers can sign agreements with banks or other financial institutions, and entrust banks or other financial institutions to withhold and remit social insurance premiums for employers and their employees according to the collection vouchers issued by social insurance agencies.

2. The social insurance premiums that employees should pay shall be withheld and remitted by the employer. No unit or individual may interfere or refuse when the employer performs the obligation of withholding and remitting according to law.

If the employer fails to pay in full and on time, the social insurance agency shall order it to pay within a time limit, and an overdue fine of 0.5 ‰ shall be added daily from the date of default. The employer shall not require employees to bear the late payment fee.

3. The social insurance premiums collected shall be deposited into the income households of social insurance funds opened by social insurance agencies in accordance with regulations. Social insurance agencies shall, in accordance with the relevant provisions, regularly deposit the funds received into the financial accounts of social insurance funds opened according to law.

4. Social insurance agencies shall, in accordance with the relevant provisions of the state, keep an account of the social insurance premiums collected according to the amount actually paid by the employer (including the amount withheld and remitted) and the details of the withholding and remitted.

5. The employing unit shall inform the workers of the details of paying social insurance premiums on a monthly basis.

The employing unit shall report to the workers' congress of the unit every year or publish the annual social insurance premium payment of the unit in a prominent position in the residence of the unit, and accept the supervision of the workers.

6 social insurance agencies shall timely, completely and accurately record the payment of the employer and its employees, and regularly inform the employer and employees of the payment. Employers and employees have the right to inquire about the payment in accordance with the Measures for the Administration of Social Insurance Personal Rights and Interests Records and other regulations.

Social insurance agencies shall announce the collection and payment of social insurance premiums to the public at least once a year and accept social supervision.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 57 An employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums.

Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

In judicial practice, employers should pay social insurance premiums for individuals according to law, especially the determination of social security base. Employers also need to submit employee information in accordance with regulations, and the social security department will determine the enrollment base after review. However, due to the different levels of economic development in different regions, the social security base is also different.