What is the general process of social security audit?

The enterprise receives the audit notice from the Labor Bureau and the Social Security Bureau;

The enterprise fills in the personnel overstaffing form, including the employee's personal information and salary information.

During the audit:

The accountant conducts on-site audit, examines the "personnel over-recording form" filled out by the enterprise, and compares it with the financial accounts;

Accountants collect information about the composition of the total wages of employees and enterprises;

For doubtful data, accountants will further understand and collect evidence;

An accountant shall conduct an audit according to all the information and issue an audit report;

After the audit report is confirmed by the enterprise, it is reported to the Human Resources and Social Security Bureau.

After review:

Audit found that there are the following circumstances, the Social Security Bureau will issue a "rectification notice" and "rectification notice" to inform the enterprise to rectify;

The original declared total wages are inconsistent with the audit results;

The average monthly salary of employees is inconsistent with the audit results;

Some uninsured people should be insured.

The main purpose of social security audit is to check whether the enterprise has missed, underpaid, owed or unpaid social security. Enterprises that violate the payment regulations will face regulatory rectification.

For the audit content, there are generally six dimensions and five main materials:

The six dimensions include enterprise participation, composition of total wages, non-total wages, non-cash payment, labor costs and total wages of uninsured personnel.

Five categories of materials include: social security payment materials: such as social security registration certificate, Shanghai personal payment of social insurance premium wage base declaration form, etc. ; Various related materials: such as business license, organization code certificate, unit personnel report, etc. Original documents: such as the detailed list of purchased commercial insurance, the list of wages, bonuses and allowances actually paid in the previous year should be included in the total wages; Accounting books: last year's cash, bank journals, general ledger and accounting vouchers, payroll subsidiary ledger pages, etc. ; Accounting statements: balance sheet, income statement, etc. of the previous year.