What do Xiamen local tax and social security deduction mean?

Social security is calculated according to the average annual social wage in each region, and collected by the local taxation bureau, which is convenient for regional management and social security planning. 1. Social insurance premiums collected by local tax authorities refer to five social insurance premiums that employers should pay, including basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and maternity insurance premiums. Social insurance premiums collected by local tax authorities have always been the focus of social attention because they are related to the vital interests of insured individuals.

Because social insurance premiums are managed by multiple departments, their responsibilities are different. Therefore, the Municipal Local Taxation Bureau has sorted out the frequently asked questions about 19 social insurance premiums, defined the scope of responsibilities and business processes of local taxation authorities from the aspects of division of powers and responsibilities, collection process, recovery of arrears, and protection of rights and interests, and invited all sectors of society to supervise the collection of social insurance premiums by local taxation authorities. The collection process of social insurance premium mainly includes: 1. The social security center will transmit the application data of the current month to the local tax authorities before the 6th of each month; 2. The local tax authorities will synchronize the application data to the local centralized tax collection system; 3. The payer can declare and pay the social security fee in the local tax hall or online from 6th to 25th of each month.

4, the local tax authorities will pay social security information daily feedback to the social security center; 5. After receiving the returned information, the social security center shall keep accounts according to regulations. 6. The Social Security Center shall verify the social insurance premiums payable in the current month on June 5438+0-5, and void the declared data that were not reported to the local tax authorities last month, and transmit the verified declared data to the local tax authorities on June 6th.

Foreign employees who leave Xiamen to surrender their insurance must go to the local tax department to stop the insurance after the next month 10. Those who have paid for one year or more can also receive a one-time living allowance. According to the regulations of Xiamen Local Taxation Bureau [2010] No.68, the payment standard of social insurance premium for employees in the payment year of 2010 (July 2065438+00-June 2065438 +08) is as follows: the average monthly salary of employees in Xiamen in 2009 was 3,038 yuan. Of which 60% is 1822.8 yuan and 300% is 9 1 14 yuan. The basic old-age insurance for registered employees in this city is based on the average monthly salary of individuals in 2009 and paid at the rate of 20%.

Among them, the employee pays 8% and the owner pays12%; The basic old-age insurance premium payable by the owner shall be paid in full by himself. Flexible employees and laid-off workers in this city can choose 60%-300% of the average monthly salary of employees in 2009 as the payment base, and all of them will be paid by themselves according to the payment ratio of 20%.