New changes in social security this month, your pocketbook will be affected

Introduction of social security is the protection of employees of enterprises, so it is also the focus of people from all walks of life *** with the focus of attention, from November, social security has ushered in a big change that will affect your pocketbook, for many workers is a good news, the following let's take a look at what is going on?

Multiple social security fees to the tax department:

Recently, the tax department of many places issued an announcement, since November 1, 2020, the enterprise workers of the various social insurance premiums to the tax department unified collection. According to incomplete statistics, from November 1, social security premiums to the tax department collection of the region, including Beijing, Shanghai, Shandong, Shanxi, Hunan, Jilin, Guangxi, Guizhou, Sichuan, Xinjiang, Tibet, Shenzhen, Qingdao and so on.

Tianjin implementation time is a little later, is since November 21, 2020, the enterprise employees of all social insurance premiums to the tax department unified collection. This means that the implementation of social insurance premiums by the tax department has finally been officially implemented.

Back in July 2018, the General Office of the Central Committee and the General Office of the State Council issued the "Reform Program for the State Tax and Land Tax Levy Management System," which made it clear that starting from January 1, 2019, all social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and maternity insurance premiums will be uniformly levied and collected by the tax department.

The subsequent recovery of historical outstanding fees from enterprises in some places triggered concerns.The State Council executive meeting held on Sept. 6, 2018, proposed that before the reform of social security collection agencies is put in place, all localities should keep the existing collection policy unchanged, and at the same time grasp the study of appropriately lowering the rate of social security fees to ensure that it does not increase the burden on enterprises in general, so as to stimulate market vitality and guide social expectations to a better future.

There are two main modes of specific collection:

Previously, social security fees were collected by the social security department, and after they were transferred to the tax department, how were they collected? China International Taxation Research Association academic member Wang Weiqing told China News Network reporter said, at present more than 10 provinces have issued a tax department to collect social security fees announcement, the specific collection mode is mainly two kinds.

One is to take full responsibility for the collection model. For example, Hunan clarifies that enterprises and flexibly employed persons declare and pay social insurance premiums to the tax department by themselves. Enterprises should declare to the tax department by March 31 each year the annual wages paid by their employees for each type of insurance.

The second is to adopt the collection mode, that is, "social security (medical insurance) approved, tax collection" mode, the social security and medical insurance departments approved the amount of contributions, the tax department in accordance with the approved amount of collection.

For example, in Beijing, it is clear that after a contributor registers for insurance, he or she makes a declaration of social insurance contributions to his or her social insurance agency in accordance with the existing methods and channels, and the social insurance agency approves the amount of social insurance premiums to be paid and transmits the amount of premiums payable to the tax department in a timely manner. The tax authorities collect the social insurance premiums based on the amount of contributions received.

Wang Weiqing observed that, at present, most places have adopted the second model of "social security (medical insurance) approval, tax collection", which actually means that the tax department is only responsible for collection, which is equivalent to a cashier.

Helps to solve the problem of underpayment:

What is the impact of the unified collection of social security premiums by the tax department on employees and enterprises? After the unified collection of social security fees by the tax department, the powers and responsibilities will be more unified, relying on the strong collection and management capabilities of the tax department, the collection of social security fees will be more efficient, but also to lay a certain foundation for the future of the fee to tax.

Referring to the social security department, the tax department has a strong ability to collect and manage the data on employees' wages. Therefore, the unified collection of social security fees by the tax department will regulate the non-compliant social security payment behavior of enterprises, solve the long-standing problem of unrealistic fee base, and help to bring the social security fee base closer to the tax base of personal tax.

Particularly in the mode of full responsibility of the tax department for collection, the number of employees, employee wages, social security contribution base of the enterprise is recognized in the Tax Bureau, the collection is also in the Tax Bureau, so it is easy to verify to determine whether the social security payment base is consistent with the wages.

According to the "Interim Measures for the Administration of Employees' Basic Pension Insurance Individual Accounts", the employees themselves generally take the average monthly salary of the previous year as the basis for their individual contributions. However, some enterprises, in order to reduce labor costs, do not pay social security according to your average monthly salary, but according to the lower limit of social security contributions to declare the contribution base, thus underpaying social security.

For example, your monthly salary is 10,000 yuan, but the social security contribution base declared by your organization is 5,000 yuan. Although your hand-to-hand salary will become more, it will also affect your social security rights and benefits, especially the level of pension after retirement.

Therefore, the unified collection of social security contributions by the tax department will help solve the problem of missed and underpaid social security contributions, and will ensure the timely deposit of the social security fund, effectively protecting the rights and interests of participants and the sustainable development of social security funds. For the concern of whether the burden of enterprise social security will increase, the interviewed experts said that the current burden of enterprise social security fees is on the downside.

Data recently released by the Ministry of Human Resources and Social Security shows that since 2015, ***6 times down the enterprise social security fee rate, the total rate from 41% down to 33.95%, these 6 downward adjustments **** reduction of enterprise contributions of nearly trillion yuan. Currently, how much is your social security contribution base?