Is it reasonable for social security fees to be levied by taxes?

From June, 2020 165438+ 10/day, all social insurance premiums of enterprise employees will be paid to the tax authorities for unified collection. 165438+ 10/day, the tax authorities collect social security fees in Beijing, Shanghai, Shandong, Shanxi, Hunan, Jilin, Guangxi, Guizhou, Sichuan, Xinjiang, Tibet, Shenzhen and Qingdao. Departure from Tianjin 165438+2020 10/0/.

There are two main modes of specific collection: before social security fees were collected by the human and social departments, they were mainly collected by the tax authorities. The first is to adopt the full responsibility collection model. For example, it is clear in Hunan that enterprises and flexible employees declare and pay social insurance premiums to the tax authorities themselves. Enterprises should report to the tax authorities the annual payment wages of employees of various types of insurance before March 3 1 every year. The second is to adopt the collection mode, that is, the mode of "social security (medical insurance) approved collection". The amount of payment approved by the people's society and the medical insurance department shall be levied by the tax department in accordance with the approved amount. [5]

main content

Editing and broadcasting

endowment insurance

social security

Endowment insurance is a social insurance system in which workers get certain economic compensation, material help and services from the government and society after reaching the legal retirement age.

State-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises and other urban enterprises and their employees, institutions and their employees who implement enterprise management must participate in the basic old-age insurance.

The contribution rate of new insured units (referring to various enterprises) is 10%, and the individual contribution rate is 8%. Individual industrial and commercial households and their employees, flexible employees and other personnel who are insured in the form of individuals have different rates according to the payment period. Individual workers who participate in the basic old-age insurance, the payment base can be high or low within the prescribed scope, and more contributions will benefit more. To receive a monthly pension, employees must reach the statutory retirement age and have gone through retirement procedures; Units and individuals have participated in the old-age insurance according to law and fulfilled the obligation to pay the old-age insurance; Personal payment must be at least 15 years.

The legal retirement age of enterprise employees in China is: male employees are 60 years old; Female cadres engaged in management and scientific research are 55 years old and female employees are 50 years old. Basic pension consists of basic pension and personal account pension. If the employee reaches the legal retirement age and the individual contribution has reached 15 years, the monthly standard of basic pension is 20% of the average monthly salary of employees in the province (autonomous region or municipality directly under the Central Government) or city (prefecture) in the previous year. Personal account pension is paid by personal account fund, and the monthly payment standard is divided by 120 according to the amount stored in my account. After the individual account fund is used up, it will be paid by the social pooling fund.