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Shenzhen social security co-ordination 1000 run out how to do
Legal analysis: A social security year 1000 yuan used up and then see the doctor is required to pay out of pocket, but brush the medical insurance card medical fees will enjoy zero percent.
Legal basis: "Guangdong Province, the implementation of social insurance premium collection methods"
First, on the issue of the contribution base
2001, the contribution unit according to the belonging to the individual contributor to the month declared personal income tax wages, salaries for the contribution base calculation of the payment of social insurance premiums. Starting from 2002, the monthly average of wages and salaries declared for personal income tax in the previous year by the individual contributor is used to calculate the payment of social insurance premiums, and the contribution base remains unchanged for one year in principle; the average of wages and salaries declared for personal income tax in the previous year by the individual contributor exceeds more than 300% of the average monthly salary of the employees in the municipality in the previous year, and the part of the monthly average of wages and salaries which are lower than 60% of the average monthly salary of the employees in the municipality in the previous year will not be counted as social insurance premiums. If it is less than 60% of the average monthly salary of the employees in the city, the social insurance premiums shall be calculated according to 60% of the average monthly salary of the employees in the city.
Two, on the declaration and review of the procedural issues
1. Contributions are made before the 10th day of each month, in accordance with the wages and salaries tax items of the month's declaration of personal income tax to the local tax department to declare the personal income tax at the same time, the wages and salaries tax items of the month's declaration of personal income tax as the basis for the payment of contributions to the social insurance agency to declare social security premiums to be paid, and to fill in the Social Insurance Premiums Payment Form (see attached table). Declaration Form" (see Schedule I), and at the same time copy to the local tax authorities.
2. The social insurance agency is responsible for examining, on the basis of the information on the declared contributions, whether the upper and lower limits of the salaries of the units and individuals declaring contributions, the conditions of participation and the applicable rates are in accordance with the relevant laws and regulations on social insurance, and registering and summarizing the information on the declared contributions of the units and types of insurance, and compiling before the 28th day of each month the detailed information on the social insurance premiums to be paid in the following month in the form of a Detailed Table of Social Insurance Premiums Receivable (see Schedule 1), and copying it to the local tax authorities. The detailed information of social insurance premiums payable in the following month shall be compiled into the "Detailed Table of Social Insurance Premiums Receivable" (see Schedule II) and sent to the corresponding local tax collection authority in writing or on diskette.
3. The local tax authorities are responsible for collecting social insurance premiums before the l0th day of each month according to the collection information provided by the social insurance agency, and transfer the social insurance premiums that have been collected in full to the special account of the Treasury; the social insurance premiums that have not been collected in full will be transferred to the social insurance agency's "transitional account for the income of the social insurance fund", and will be transferred to the special account of the Treasury after the collection of premiums in full. The social insurance premiums that have not been collected in full are transferred to the "transitional account of social insurance fund income" of the social insurance agency, and will be transferred to the special account for finance after they have been collected in full. Before the fifth day of the following month, the local tax authorities will summarize the social insurance premiums actually collected and transferred to the treasury in the same month, and prepare a "Summary Table of Social Insurance Premiums Receivable, Collected, and Uncollected" (see Attachment III), which will be sent to the social insurance agency to be registered in the accounts. Those not fully collected are not recorded in the individual account, and the individual account will be recorded after full collection.
4. If the social insurance agency finds that the declaration of the contributing units and individuals does not conform to the relevant regulations, it shall promptly notify the corresponding local tax authorities, which shall verify the information on the wage and salary tax items according to their declaration of personal income tax, and then the social insurance agency shall make corrective registrations and notify the units and individuals to make up for the contributions to the local tax authorities.
5. When the local tax authorities carry out tax inspections of individual income tax and find that the declaration of wages and salaries tax for individual income tax is inaccurate, the local tax authorities shall promptly feedback the situation to the social insurance agency for corrective registration and notification of the unit and the individual to make up the payment to the local tax authorities. If the situation is serious, the labor security administrative department shall penalize the unit in accordance with the relevant regulations. Contributing units in violation of the provisions of the delayed payment, refused to pay social insurance premiums, the local tax authorities in accordance with the relevant provisions of the order to pay the deadline, plus late payment fees, and impose a fine.
Third, on the transfer of social insurance transfers
The local tax collection authorities in accordance with the provincial and municipal social insurance agencies in accordance with the provisions of the relevant laws and regulations of social insurance should be calculated quarterly total amount of transfers, directly to the provincial and municipal social insurance transfers to the financial account.
Fourth, on the collection of social insurance premiums from the central, provincial and army units stationed in Guangdong whose social insurance business is directly managed by the provincial social insurance fund administration
The collection of social insurance premiums from the central, provincial and army units stationed in Guangdong whose social insurance business is directly managed by the provincial social insurance fund administration shall be carried out by the provincial social insurance fund administration by handing over the information on the collection from the relevant unit directly to the The local tax authorities of the corresponding municipalities at or above the prefecture level will collect the social insurance premiums according to the information provided by the Provincial Social Insurance Fund Administration and then transfer them directly to the financial account of the provincial social insurance fund, and at the same time send the collection information directly to the Provincial Social Insurance Fund Administration.
Warm tips
The above answer, only for the current information combined with my understanding of the law to make, please be careful to reference!
If you still have questions about the issue, we recommend that you organize the relevant information, with professionals to communicate in detail.
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