What does the social insurance audit check?

Audit content of social insurance payment:

(a) whether the number of social insurance payers and the payment base declared by the payer and the payer conform to the provisions of the state;

(two) whether the payment units and individuals pay social insurance premiums in full and on time;

(three) the payment of social insurance premiums by units and individuals;

(four) other audit matters stipulated by the state or assigned by the administrative department of labor security.

Social security payment refers to the act of participating in various social security insurances and paying premiums. Generally refers to the payment of social endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. Social security payment is divided into two parts: unit payment part and individual payment part.

Extended data:

Collection method: proportional insurance premium system.

This method is based on the wage income of the insured, and a certain proportion is stipulated to collect insurance premiums. Adopting the proportional system, the main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation.

The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment.

Matching insurance premium system: that is, regardless of the income of the insured or his employer, the same amount of insurance premium will be charged. The advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, which has the significance of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premium, which is obviously unfair in terms of affordability.

Baidu encyclopedia-social insurance premium