The relationship between the annual settlement of social security and enterprise wages

The instructions for filling out the annual settlement of social insurance premiums declaration form are as follows:

City and district contributing enterprises:

This declaration form is for contributing enterprises to make the annual settlement of enterprise social insurance premiums, and is only for the part of social insurance premiums paid by the contributing enterprises' social insurance premium units (in-service). There is one main form and two schedules in the declaration form. Contributing enterprises are requested to read these instructions carefully before filling in the form.

1, according to the "total wages of all employees" enterprises to fill in the order of: Schedule 1 → main table;

2, ship outsourcing project labor enterprises and part of the choice of "business income" settlement of construction enterprises to fill in the order of: Schedule 2→Schedule 1→Main Table.

I, the main table

1, online reporting, the main table in addition to supplementary information automatically extracted by the computer, calculation. Supplementary information by the fee-paying enterprises to fill in truthfully, there are unfilled items can not be successfully declared, and return to the operation in accordance with the prompts.

2. The data of each item in column 4 of the table for gross wages, column 5 for deductible items, column 6 for the contribution base for the period to which the settlement belongs, and column 7 for the amount to be paid for the period to which the settlement belongs are extracted from the corresponding items in columns 4, 14, 15, and 17 of the attached table 1, and if the same item is calculated in parallel, it will be extracted according to the total number of the item.

3, column 8 of the settlement period has been declared the amount of fees by the computer to extract the database information generated by the caliber of the fee has been successfully declared to the local tax authorities, the fee belongs to the period of the settlement period of the number of payable; if the annual settlement of the declaration of the amount of the refund of the period of the settlement should be subtracted from the amount of the occurrence of the settlement period.

4, column 9 of the table, which: has been reduced or offset by the amount of fees by the computer to extract the database information generated by the caliber of the fees for the fees belonging to the period of the settlement belongs to the period (including the starting and ending days) of the amount of reduction or offset amount of the total (March 09 centralized levy reduction).

5, column 10 of the settlement period has been approved by the computer to extract the database information generated by the fee items, the caliber of the settlement period has been approved in accordance with the process of reducing or offsetting the fee period in the settlement of the period belonging to the period (including the starting and ending dates) of the reduction or offsetting the amount of the number of levy has not yet been reduced or offsetting the amount of the amount of the levy.

6. After the enterprise has successfully declared this form, the number of levies will be generated according to column 11 "Amount of levies to be made up (refunded)", and the levy collection process will be carried out.

Schedule 1

1. Schedule 1 is a schedule to the main table, which must be filled in first when the enterprise settles the account according to the "total wages of all employees".

2. Ship-contracting enterprises and part of the construction enterprises that chose to settle the account according to the "business income" are required to fill in the schedule.

2, ship outsourcing enterprises and part of the construction enterprises that choose to settle by "business income" settlement must first fill out Schedule 2, Schedule 4-14 columns are not filled out, the 15th column of the contribution base according to the type of fees to the Schedule 2, column 8 to take the number of fees.

3, column 4, "the total wages of all employees belonging to the period," fill in the settlement of fees in the period directly paid to the total amount of labor compensation of all employees of the unit, the total amount of wages should be the same for all types of insurance.

4, column 7, "the city inside and outside the insured individual contribution base" refers to the social security agencies outside the city or the city to issue relevant and valid proof, after examination by the competent local tax authorities, in addition to work-related injury insurance, the other four fees are allowed to be deducted from the total payroll of all employees in the city of the insured employees in the city of the other units of insurance. The individual contribution base of the employees.

5. Column 8, "Individual Contribution Base of the Personnel Participating in Institutional Insurance" refers to the individual contribution base of the employees participating in institutional insurance in the city, which is allowed to be deducted from the total salary of all employees after examination by the competent local tax authorities on the basis of the relevant and valid certificates issued by the social security agencies in the city.

6, column 9, "wages of foreign personnel" refers to the total wages paid by the enterprise to foreigners, Hong Kong, Macao and Taiwan personnel.

7. Column 10, "Wages of personnel participating in provincial-level coordination" refers to the total wages of employees participating in the provincial-level coordination of the industry (no deduction is allowed for non-participating species), which are allowed to be deducted from the total wages of all the employees after examination by the competent local tax authorities on the basis of the relevant and valid certificates issued by the Provincial Social Security Career Management Center.

8, column 11, "deductible wages of migrant workers" is limited to the choice of "total wages of all employees" settlement of the construction enterprises to fill in, only in the calculation of workers' compensation insurance premiums, can be deducted from the total wages of all employees, can be deducted from the wages of migrant workers Wages = total construction cost × 15% × (number of construction days in the settlement year / total number of days in the contract period). No deduction can be made for other types of insurance.

9, column 12, "and the annual cumulative individual contribution base sum difference adjustment" is used to adjust the minimum declaration base calculated according to the minimum declaration ratio and the annual cumulative individual contribution base sum difference:

①When [4+6-(7+8+9+10+11) ] × industry minimum declaration ratio < the sum of the annual cumulative individual contribution base, column 12 = [4 + 6 - (7 + 8 + 9 + 10 + 11)] - the sum of the annual cumulative individual contribution base (formula 1);

② When [4 + 6 - (7 + 8 + 9 + 10 + 11) ] × industry minimum reporting ratio ≥ the sum of annual cumulative individual contributions, column 12 = [4 + 6 - (7 + 8 + 9 + 10 + 11)] × (1 - industry minimum reporting ratio) (Formula 2);

③ uninsured enterprises "the sum of annual cumulative individual contribution base" is 0;

④The industry minimum declaration ratio for industrial injury insurance premiums is 100%.

10. Columns 6, 13, 14, 15 and 17 are calculated according to the logical relationship in the table, and are automatically calculated by the computer when the online declaration is made.

11, online filing if Schedule 1 is not successfully saved, you can not open the main table.

Third, Schedule 21, Schedule 2 only applies to the ship outsourcing project labor enterprises and part of the choice of "business income" settlement of construction enterprises, other fee-paying enterprises do not need to fill in Schedule 2.

2, Column 4, "the period to which the sales (operating) revenue "should be filled out in full.

3. Column 5 "Industry Wage Content" is used to calculate the minimum contribution base, of which: construction enterprises do not need to fill in the field of workers' compensation insurance, the rest of the insurance fill in 0.75% (5% × 15%); ship outsourcing project labor enterprises fill in the field of workers' compensation insurance of 25%, the rest of the insurance fill in 7.5% (25% × 30%). Enterprises in the online declaration of the 5th column by the computer to generate their own.

4. If column 6

5. 4, 5, 6 columns in the construction enterprise injury insurance column do not fill in the columns, column 7 to take the "total wages for all employees in the period to which it belongs to -The amount of deductible items" and "the sum of the annual cumulative individual contribution base" is filled in.

6. Columns 6 and 8 are calculated according to the logical relationship in the table. It is automatically calculated by the computer when filing online.

7, online declaration, ship outsourcing project labor enterprises and part of the choice of "business income" settlement of construction enterprises must first fill out and save Schedule 2, in order to automatically generate and save Schedule 1 and the main table; such as due to the error of filling out and saving Schedule 1 first, the computer will default to the "gross wages" settlement, the computer will default to the "gross wages" settlement.

Other:

1. In the year, if there is any undeclared month that generates arrears of fees or under-declared amount, the system will prompt that there are arrears of fees when these units make a settlement declaration in the [Social Insurance Premiums Settlement Declaration Form] module of the on-line declaration system. The system will indicate that there are arrears of contributions when these units make settlement declarations in the [Social Insurance Premium Settlement Return] module of the online filing system. They can only make settlement declarations in the [Social Insurance Premium Settlement Return] module after completing the procedures of making up for the arrears of contributions in the tax office (including the arrears of employees' personal portions).

2. The information to be reported with this declaration form includes: the approved form of the individual contribution base of the insured unit, and the relevant certificates of Schedule 1 reduction items.

3. The deadline for the competent local tax authorities to accept the settlement is from February 1 of each year to May 31 of each year.

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