What kind of payroll vouchers are required for social security contributions?

Social security contributions need to provide financial vouchers (the vouchers used by the financial department to keep accounts), the original payroll and copies of the payroll for the corresponding year;

The base for making supplementary contributions is the same as that for normal contributions, and is based on wages.

After the completion of the retroactive contribution business, it is generally included in the next month's accounts receivable of the unit and collected together, due to various reasons the insured units do not want to include the amount of retroactive contribution in the next month's accounts receivable of the unit and collected together, the social security agencies can also be handled for real-time contributions, the details can be verified with the jurisdiction of the social security agencies.

Beijing Haidian District, social security retroactive payment declaration only need to meet the two conditions can be handled online:

Employers and banks and social security agencies have signed the "Beijing social insurance bank payment agreement" and apply for the "Beijing municipal government units of digital certificates "

Expanded information:

When making online contributions, you need to comply with the following five rules:

1. The employer needs to declare the contributions for the last three months within three months from the month of the increase of the employees.

For example, if an employer applies for an increase in staff for employee A in September 2016, the employer can make a declaration online to make up the social insurance contributions for A for the months of June, July and August by the end of November. After the online declaration is submitted successfully, the employer can make withholding payment through the bank counter or internet banking, or through the agreement bank on the same night, and check the result of the retroactive payment to the account on the next day, without the need to go to the social security agency for review.

2. When making supplementary contributions, the principle of "sequential supplementary contributions" will be followed. For example, in the previous example, when the employer declares for A to make supplementary contributions for June, July and August, the employer can make supplementary contributions for August only, or for July and August only, but cannot make supplementary contributions for June only without making supplementary contributions for July and August.

3. When making retroactive contributions, the social insurance contribution wage declared by the employer when it applies for an increase in the number of employees shall be used as the contribution base for the retroactive contributions after it is approved in accordance with the upper and lower limit standards.

4. The employer is required to pay the five social insurance contributions for the employees at the same time.

5. Employers who do not meet the rules for making retroactive contributions and who make retroactive contributions outside of the online declaration processing time, as well as institutions, still need to go to the social security agency to make a declaration in accordance with the existing business process.

People's Daily Online - Beijing: employers to make up for the last three months of social security can be handled online