2019 new rules for social security subsidies

From January 1, 2019, the new standard of social security fees have construction units to pay directly to building construction enterprises

1, implementation time:

From January 1, 2019 onwards.

2, the main implementation content

The province's housing and urban-rural construction departments at all levels to stop the collection of construction enterprise pension security fund, and to stop using the Shandong Province construction enterprise pension security fund special bills;

The social insurance costs of the new project by the construction unit directly to the construction enterprise to pay a fixed percentage of the cost of social insurance, social insurance costs should be calculated in full, shall not be used as a competitive costs.

3. Handling of non-payment

Before January 1, 2019, for construction projects where construction enterprises use installment payment of pension security, the unpaid portion will no longer be collected, and the construction unit will pay the unpaid portion directly to the construction enterprise according to the progress of the project.

If it was collected on behalf of the construction enterprise before January 1, 2019 but has not yet been disbursed or the disbursement has not yet been completed, the housing and urban construction department at the project site shall make a one-time disbursement to the construction enterprise in accordance with the current regulations and standards.

4, construction units and construction enterprises to respond to the program

Construction units and construction enterprises should be in accordance with the announcement, after accounting for the signing of a supplementary contract, and the construction unit's payment period and payment responsibilities and amounts, etc. clear to the construction enterprise; clear construction enterprises to fulfill the responsibility of the construction contract, the failure to fulfill the construction contract for other reasons, etc., according to the number of completed projects, the construction enterprise pension The corresponding proportion of the security fund returned to the construction unit.

Construction enterprises should, through the supplementary contract, go to the housing and urban construction department where the project is located to handle the procedures for the allocation of the construction enterprise's pension security fund, and the above work should be completed before May 31, 2019.

5. Authorities at all levels

Local housing and urban construction departments and finance departments need to complete the revocation and cleanup of the construction enterprises' pension insurance income accounts, expenditure accounts and funding accounts as well as the write-off and destruction of financial bills before June 30, 2019.

The funds in the balance of the construction enterprise pension insurance account will be handled by the municipal housing and urban construction department in conjunction with the finance department in accordance with the principle of supporting the development of the industry.

The above is the relevant content of Shandong Province issued on the construction enterprise pension security fund, construction qualification reform is still ongoing, enterprises need to comply with the development requirements.

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