What is the annual review of social security?

Legal analysis: The annual review of social security mainly examines whether the company has paid social security for employees in accordance with regulations.

Legal basis: Provisional Regulations on the Collection and Payment of Social Insurance Fees.

Seventeenth payment units shall announce the annual payment of social insurance premiums to employees and accept the supervision of employees. Social insurance agencies shall regularly announce the collection of social insurance premiums to the public and accept social supervision.

Article 18 According to the regulations of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government on the collection and payment institutions of social insurance premiums, when the administrative department of labor security or the tax authorities inspect the payment of social insurance premiums by the units according to law, the units under inspection shall provide the employment situation, salary payment, financial statements and other information related to the payment of social insurance premiums, truthfully reflect the situation, and shall not refuse the inspection, and shall not lie or conceal it. The administrative department of labor and social security or the tax authorities may record, record, video, photograph and copy the relevant materials; However, it should be kept confidential for the payer. When exercising the functions and powers listed in the preceding paragraph, the staff of the administrative department of labor security and the tax authorities shall produce their official certificates.

Article 19 When the administrative department of labor security or the tax authorities investigate and deal with cases of illegal collection and payment of social insurance premiums, the relevant departments and units shall give support and assistance.

Twentieth social insurance agencies entrusted by the administrative department of labor and social security, can carry out inspections and investigations related to the collection and payment of social insurance premiums.