What year is the social security tax?

Social security tax will be implemented from 20 19 1. According to the unified arrangement of the CPC Central Committee and the State Council on the reform of social security collection agencies, social insurance premiums will be collected by tax authorities from 20 19 1. Social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are uniformly collected by the tax authorities, and social security and medical insurance departments are still responsible for insurance registration, payment verification, relationship transfer, treatment verification, treatment distribution and other related businesses.

What are the main types of insurance covered by social insurance?

1, endowment insurance

Endowment insurance is a social insurance system that is enforced by the state according to law, specifically for workers, and forms a pension fund by collecting endowment insurance premiums from enterprises and individuals to solve the problem of living security for workers after retirement.

2. Unemployment insurance

Unemployment insurance is a social insurance system enforced by the state according to law, which aims at workers and solves the problem of living security for unemployed people who meet the prescribed conditions by raising unemployment insurance funds.

3. Medical insurance

Medical insurance refers to a social insurance system that is enforced by the state according to law, specifically for workers, and forms a medical insurance fund by collecting medical insurance premiums from enterprises and individuals to solve the medical security problems of workers and their families. Its basic treatment is to provide medical security and Medicaid.

4. Work injury insurance

Work-related injury insurance is a social insurance system enforced by the state according to law, in which enterprises or employers raise work-related injury insurance funds to compensate employees for income losses and medical security benefits caused by work-related accidents.

5. Maternity insurance

Maternity insurance is a social insurance system enforced by the state according to law, which raises maternity insurance funds for employers and individuals and solves the income and living security problems of pregnant women during childbirth and breastfeeding.

To sum up, from June 65438+10/October 1 20 19, various social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work-related injury insurance premium and maternity insurance premium were uniformly collected by the tax authorities.

Legal basis:

Deepen the reform plan of the party and state institutions.

Article 46

In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection.

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

Article 10

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.