Is social security collected by the tax bureau or the social security bureau?

Social insurance premiums can be collected by tax authorities or by social insurance agencies established by the administrative department of labor security in accordance with the provisions of the State Council.

Social security is social insurance, including pension, medical care, unemployment, maternity and work injury insurance.

The scope of collection of basic old-age insurance premiums, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees that implement enterprise management.

The collection scope of basic medical insurance premiums includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

The collection scope of unemployment insurance premiums includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance. The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council.

The payer must declare the amount of social insurance premium payable to the social insurance agency on a monthly basis, and pay the social insurance premium within the prescribed time limit after being approved by the social insurance agency. If the payer fails to declare the amount of social insurance premiums payable according to 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 the amount was not paid last month, the social insurance agency will temporarily determine the amount payable according to the operating conditions of the unit and the number of employees. After the payer goes through the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency will settle the account according to the regulations.

Interim regulations on the collection and payment of social insurance premiums

Article 6 Social insurance premiums shall be collected in a centralized and unified manner. The collection agencies of social insurance premiums shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by tax authorities, or by social insurance agencies (hereinafter referred to as social insurance agencies) established by the administrative department of labor security in accordance with the provisions of the State Council.