Shaoxing social security unit declaration network

I. Scope of social insurance premium remittance

The scope of social insurance premium remittance refers to the various types of employers within the scope of the "Implementation Measures for the Management of Social Insurance Premiums Collection in Jinhua Municipal District" (Jinzheng Fa [2005] No. 104), i.e., the implementation of the social insurance premiums in the municipal area in the year of 2008, the "five fees" approach to online reporting enterprises. The online declaration of enterprises that implement the "five-fee combined collection" method of social insurance premiums in 2008 in the urban area. Social insurance premiums paid by the unit and individual payment of all social security agencies to send the number of levies payable by the contributing units are not included in the scope of the remittance.

Two, the time requirements of social insurance premium remittance

(1) Each taxpayer (fee) shall declare the relevant contents of "Jinhua Urban Social Insurance Premium Remittance Form for 2008" and "List of Deductions" to the competent local tax department through the social insurance premium remittance system of the Internet (Jinhua Finance and Taxation Network) from February 1 to May 30, 2009 and Take full legal responsibility for the truthfulness and accuracy of the declared contents. Print out the paper declaration form of social insurance premiums and report it to the competent local tax department in a bound volume together with the tax collection and management files.

(2) For those who declared on their own that they should pay back the social insurance premiums for the remittance, the local tax department will unify the withholding of payment from the payment account entrusted by the taxpayers on June 15, 2009, and the taxpayers will be requested to deposit the full amount to be paid back into the entrusted account, and if the withholding is unsuccessful due to the insufficient balance, a late fee will be added according to the regulations.

(3) Each branch office should do a good job of summarizing and summarizing the remittance statements before July 31, 2009, and the work should be summarized. The summary of the work should include the basic situation of the remittance work, the distribution of the structure of the fee sources, the changes in the increase or decrease and the reasons for it, and the experience, problems and suggestions of the management of social insurance premiums.

(4) For taxpayers who have overpaid social insurance premiums during the year, they can apply to the competent local tax authorities for refund procedures after making the declaration of remittance.

Three, related policy issues

(a) on the temporary floating enterprise social insurance premium contribution ratio

According to the zhejiang province department of labor and social security, the provincial department of finance, the provincial bureau of local taxation "on the temporary floating enterprise social insurance premium contribution ratio notice" (zhejiang labor and social old 〔2008〕 No. 125), the enterprise social insurance premium contribution ratio temporary Downward fluctuation, downward fluctuation standard is equivalent to the amount of each social insurance premium unit co-ordination to pay part of the fee for one month, the unit co-ordination of the November 2008 (genus period) of the contributions payable, deemed to be the whole year of 2008 downward fluctuation in the proportion of the contribution of the reduced levy, therefore, the actual remittance period of the 2008 year for the 11-month (excluding November 2008, the same below) of the social insurance premiums payable. The total wages, social insurance premiums payable, paid and remitted and refundable in the remittance period reported by the contributors are all the relevant data for the 11 months of 2008. If the total wages for November 2008 declared by the contributors themselves exceeds the average monthly amount for the whole year without any justifiable reason or differs greatly from the total wages and salaries declared by the whole staff for individual income tax, it will be included in the scope of key audit or inspection.

(2) On the basis of billing

The basis of billing shall be calculated strictly in accordance with the provisions of the Implementation Measures for the Administration of Social Insurance Premium Collection in Jinhua Municipal District (Jinzheng Fa [2005] No. 104).

1. According to the "Notice of the People's Government of Jinhua Municipality on Comprehensively Promoting Work-Related Injury Insurance in Urban Areas and Strengthening the Administration of Social Insurance Premiums" (Jinzheng Fa [2007] No. 72), the total wages of all the employees of the unit must be taken as the basis for calculation of the contribution to the payment of work-related injury insurance, so as to realize the full coverage of work-related injury insurance.

2. If an employer's contribution base exceeds three times the average salary of the employees of municipal enterprises (i.e., the average annual salary of the employees of the unit exceeds 49,500 yuan) on the premise of full coverage, the amount of the exceeding portion of the billing basis will be allowed to be deducted for the time being.

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