What does Article 12 of the State Council Decree No.259 "Provisional Regulations on the Collection and Payment of Social Insurance Fees" mean?

The State Council Decree No.259 "Provisional Regulations on the Collection and Payment of Social Insurance Fees" Article 12 "Payment units and individuals shall pay social insurance fees in full in monetary form. ? The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit. Social insurance premiums shall not be reduced. "

As the name implies, it is how the payer and the payer pay social insurance premiums. Paying social insurance premiums for employees is the legal obligation of enterprises. Paying social insurance premiums: Paying social insurance premiums is not a matter of willingness, but a necessary obligation of enterprises. Although employees have the right to voluntarily give up enjoying social insurance premiums, enterprises cannot give up their obligation to pay social insurance premiums.

Generally speaking, social insurance premiums are withheld from personal wages by the unit and paid in the form of money, which must be paid in one lump sum and not in arrears.

Extended data:

Interim Regulations on the Collection and Payment of Social Insurance Premiums Chapter II Collection and Management

Seventh payment units must apply to the local social insurance agencies for social insurance registration and participate in social insurance.

The registered items include: name, domicile, business place, type of unit, legal representative or person in charge, account number of the bank where the account is opened, and other matters stipulated by the administrative department of labor and social security of the State Council.

Article 8 A payer who has participated in social insurance before the implementation of these Regulations shall, within six months from the date of implementation of these Regulations, go to the local social insurance agency to re-register social insurance, and the social insurance agency shall issue a social insurance registration certificate.

Payment units that did not participate in social insurance before the implementation of this Ordinance shall, within 30 days from the date of implementation of this Ordinance, and payment units established after the implementation of this Ordinance shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration with business license or registration certificate and other relevant documents. Social insurance agencies will issue social insurance registration certificates after examination.

The Social Insurance Registration Certificate shall not be forged or altered.

The style of social insurance registration certificate shall be formulated by the administrative department of labor security of the State Council.

Article 9 If the social insurance registration items of the payer are changed or the payer is terminated according to law, it shall, within 30 days from the date of change or termination, go through the formalities for the change or cancellation of social insurance registration at the social insurance agency.

Tenth payment units must declare the amount of social insurance premiums payable to the social insurance agencies on a monthly basis, and pay social insurance premiums within the prescribed time limit after being approved by the social insurance agencies.

If the payer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.

Article 11 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the social insurance agency shall provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer in a timely manner.

Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money.

The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit.

Social insurance premiums shall not be reduced or exempted.

Thirteenth payment unit fails to pay and withhold social insurance premiums according to law, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, an additional 2/1000 of the daily fines. Late payment fees are incorporated into social insurance funds.

Article 14 The social insurance premiums collected shall be deposited in the financial special account of social security fund opened by the financial department in state-owned commercial banks.

Establish social insurance funds according to the overall scope of different types of insurance, including basic endowment insurance fund, basic medical insurance fund and unemployment insurance fund. Social insurance funds are accounted for separately. Social insurance funds are exempt from taxes and fees.

Article 15 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the tax authorities shall provide the social insurance agencies with the payment information of the payment units and individuals in a timely manner; The social insurance agency shall collect relevant information and report to the administrative department of labor security.

Sixteenth social insurance agencies should establish payment records, including basic old-age insurance and basic medical insurance, and should record personal accounts according to regulations. Social insurance institutions are responsible for keeping payment records and ensuring their integrity and security. The social insurance agency shall send a personal account notice of basic old-age insurance and basic medical insurance to the payer at least once a year.

Payment units and individuals have the right to inquire about payment records in accordance with regulations.

People's Republic of China (PRC) Central People's Government-Provisional Regulations on the Collection and Payment of Social Insurance Fees-Provisional Regulations on the Collection and Payment of Social Insurance Fees