Latest Provisional Regulations on the Collection and Payment of Social Insurance Fees

According to the Interim Regulations on the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council of the People's Republic of China), the Ministry of Labor and Social Security has formulated the Interim Measures for the Administration of Social Insurance Fees Declaration and Payment, which are hereby promulgated for implementation.

Minister Tso-chi Chang 1999 March19

Interim Measures for the administration of social insurance premium declaration and payment

Article 1 These Measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees (hereinafter referred to as the "Regulations") for the purpose of regulating the administration of the declaration and payment of social insurance fees.

Article 2 The social insurance premiums mentioned in these Measures refer to the basic old-age insurance premiums, unemployment insurance premiums and medical insurance premiums. The declaration and payment of work-related injury insurance premiums and maternity insurance premiums can be implemented with reference to these measures.

Article 3 These Measures shall apply to the declaration of payment by the payer and the collection of social insurance premiums by social insurance agencies. Measures for the administration of payment of social insurance premiums collected by tax authorities shall be formulated separately.

Article 4 A payer shall apply to the social insurance agency that handles social insurance registration for payment declaration.

Article 5. The payer shall submit a declaration of payment to the social insurance agency before the 5th of each month, and submit the social insurance premium declaration form (hereinafter referred to as the declaration form), the details of withholding and other materials specified by the social insurance agency. If it is difficult for the payer to declare the social insurance payment to the social insurance agency, it may be declared by mail with the approval of the social insurance agency. The actual declaration date is the postmark date of the mailing place.

Article 6 The payer shall report to the social insurance agency immediately after the force majeure situation is eliminated. The social insurance agency shall ascertain the facts and verify them.

Article 7 The social insurance agency shall immediately review the declaration forms and related materials submitted by the payer, and sign and approve the declaration forms with complete application materials, consistent payment base and rate, and consistent declaration quantity; Put forward audit opinions on the declaration forms that do not meet the requirements, and review them again after being revised by the unit that pays the refund; For those who cannot be audited immediately, the social insurance agency shall complete the audit within 2 days from the date of receiving the payer's application form and related materials.

Article 8 If the payer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency may temporarily determine the amount payable according to 1 10% of the amount paid by the payer last month. If it was not paid last month, the social insurance agency may temporarily determine the amount to be paid according to the operating conditions of the payer 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 9 The payer must pay the social insurance premium within 3 days after the social insurance agency approves its payment declaration. Payment units and payers shall pay social insurance premiums in full in cash.

Article 10 The payer must strictly perform the obligation of withholding and remitting in accordance with the provisions of Article 12 of the Regulations. When the payer performs the obligation of withholding and remitting according to law, no unit or individual may interfere or refuse.

Eleventh payment units approved payment declaration, can take one of the following ways to pay social insurance premiums:

(a) the payer pays to the bank;

(two) the payer shall pay the social insurance agency by cheque or cash;

(three) other ways agreed by the payer and the social insurance agency.

After completing the declaration and approval procedures specified in the preceding paragraph, the bank may transfer social insurance premiums from the payer's basic deposit account according to the collection voucher issued by the social insurance agency.

Article 12 The social insurance premium collected shall enter the social insurance income account opened by the social insurance agency in the state-owned commercial bank. Social insurance agencies shall, in accordance with the relevant provisions, regularly deposit the funds received into the financial accounts of social security funds opened by the financial department in state-owned commercial banks.