Social Security Payment and Medical Insurance Treatment of Flexible Employment Personnel in Luohe City

Legal analysis: Flexible employees (self-employed, self-employed) can participate in the old-age insurance and medical (including maternity) insurance for urban workers in their personal capacity, and generally choose the payment base voluntarily between 60% and 300% of the average salary in this province. The calculation method of retirement pension for flexible employees is the same as that for enterprise employees. Luohe social security contributions are divided into two types: enterprises and individuals, among which individuals can only pay endowment insurance and medical insurance, and only flexible employees with Luohe household registration can pay social security themselves.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or repay the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account in banks and other financial institutions; And can apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court for sealing up, distraining and auctioning the property whose value is equivalent to the social insurance premium that should be paid, and the proceeds from the auction will be used to offset the social insurance premium.