Calculation of social insurance premium

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According to the provisions of Article 86 of the Social Insurance Law of People's Republic of China (PRC), combined with the business process of social insurance collection and payment in our city, the relevant issues concerning the employer's unpaid social insurance premiums are hereby notified as follows:

First, the calculation rules of late fees

From July 20th 11day to July1day, the new unpaid social insurance premium of the employer will be subject to a daily overdue fine of 0.5 ‰ based on the unpaid amount from the date of default to the day before the employer successfully declares payment.

Because our city adopts the collection mode of declaration in the current month and collection in the next month, the default start date is set to 1 day of the next month of collection. For example, an employer successfully declared and paid the social insurance premium in July of that year on 20 1 0+10, and the normal collection month should be August of that year, so the start date of default is September of that year1,so the employer should pay the amount owed in July as well as 65438 in September.

The employer shall pay the basic old-age insurance premium before June 201year, and it shall still be implemented in accordance with the provisions of Article 6 of the Notice on Printing and Distributing the Specific Measures on Relevant Issues (No.2/kloc-0 [2007] of Beijing Labor Service).

Second, the employer's declaration is overdue

(a) the employer shall declare monthly payment.

1. If the employer fails to pay the social insurance premium, it can directly report to the social security agency for monthly payment. The social security system prints out the payment form of Beijing Social Insurance Monthly Report in triplicate, and the late payment fee is automatically calculated by the system according to the calculation rules, and collected together with the unpaid amount of the employer's monthly report.

2. The employer shall repay the monthly report in turn from the earliest unpaid month.

3. Since July 20 1 1 year, if the employer fails to pay the social insurance premium, it shall pay it monthly before the 27th of each month (February 25th of each year). If the monthly report of last month is overdue after the above date, the monthly report of the employer will be generated, but it will not be sent to the finance department for bank collection.

(two) the employer to declare individual contributions

1. Since July/day of 20 1 year, the employer has used the "Enterprise Management Subsystem of Beijing Social Insurance System" (hereinafter referred to as "Enterprise Edition") to declare personal overdue.

2. The enterprise version to declare individual repay operation steps:

(1) Enter the payment details in the "Individual Payment Application" module of the enterprise version.

(2) If the employer declares individual payment and basis payment, there are four reasons for * * * payment, namely: the employer declares individual payment, audit payment, special audit payment and supervision payment, and the unit chooses according to the reasons for payment when declaring.

(3) Before entering overdue details, the employer should pay attention to verifying personal basic information and payment.

(4) After supplementary payment is entered, the supplementary payment offer documents are respectively exported in the modules of "Supplementary Payment Application Inquiry (Four Risks)" and "Supplementary Payment Application Inquiry (Medical)".

(5) At the same time when the supplementary quotation documents are exported, the four insurance companies print the Beijing Social Insurance Payment Schedule (Table 4), and the medical insurance company prints the Basic Medical Insurance Payment Schedule (Table 10) in triplicate, and affix the company's official seal. Among them, the supplementary endowment insurance that needs the approval of the administrative department of human resources and social security needs to carry relevant approval materials.

3. When the employer successfully reports the overdue information to the social security agency, the social security system will generate a detailed list of overdue payment and calculate the late payment fee. If there are wrong records in the declaration, the social security system cannot generate supplementary details, and the employer needs to declare again.

Third, the repayment method

After the employer successfully declares the overdue payment, the social security handling business post prints the repayment summary in triplicate, and the employer, the business post and the financial post each keep one copy.

The employer can apply for monthly payment and individual payment of social insurance premiums. Before 15 (including 15) every month, two payment methods can be used: check and bank card. When applying for payment after 15 every month, the payment method is bank card.

Fourth, others.

(1) Starting from July 20 1 1 year, the employer can declare the overdue payment within working days.

(two) the employer in the social security agency business post declaration after the success, should be in the financial post on the same day to pay. If the payment cannot be made at the financial post on the same day, the late payment fee shall be re-declared and recalculated.

(III) During the insured period, if the social insurance relationship is interrupted due to the change of work unit and other reasons, and it is necessary to pay the social insurance premium for nearly three months, the employer can directly make an offer through the enterprise version and print the relevant payment schedule for declaration. If the social insurance premium is overdue for more than three months, the employer needs to provide proof of labor (employment) relationship with the insured during the overdue period and proof of salary income. Among them, the endowment insurance approved by the administrative department of human resources and social security also needs to carry relevant approval materials.

(4) When the employer declares individual contributions, it can download payment parameters such as payment rate of work-related injury insurance, payer types of various types of insurance, normal insurance and so on from the social security agency or online reporting system.

Beijing Social Insurance Fund Management Center

20 1 1 August/year 1 day