How to fill in the social security base of industrial and commercial annual review

The filling method of social security base for industrial and commercial annual inspection is as follows:

1, fill in the insurance type;

2, fill in the number of insured units;

3, fill in the unit payment base;

4. Fill in the expenses actually paid by the unit;

5. Fill in the accumulated arrears of the unit.

Calculation of social security base:

1, social security base refers to the wage base used to calculate and pay social insurance premiums;

2, usually based on the average monthly salary of employees in the previous year;

3. Each region sets the upper and lower limits of the social security base according to the level of economic development;

4. Social security base affects social security benefits such as personal pension and medical insurance reimbursement.

To sum up, there are clear steps to fill in the social security base in the annual review of industry and commerce: first, fill in the insurance type, then record the number of participants, the payment base and the actual expenses paid by the unit in turn, and finally list the accumulated social security expenses paid by the unit in detail to ensure the completeness and accuracy of the information.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 57

The employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate. Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration. The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.

Interim regulations on the collection and payment of social insurance premiums

second

These Regulations apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter referred to as social insurance premiums).

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

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.

Article 16

Social insurance agencies shall establish payment records, including basic old-age insurance and basic medical insurance, and record them in personal accounts in accordance with regulations. Social insurance institutions are responsible for keeping payment records and ensuring their integrity and security. The social insurance agency sends an account opening 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) social insurance law

Article 12

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.