Can individual industrial and commercial households pay employee social security?

Individual industrial and commercial households can also pay social security for employees. The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure.

Payer registration range

Units (administrative institutions, enterprises and social organizations) and individual industrial and commercial households that should pay social insurance premiums in accordance with relevant laws, regulations and rules.

Note: Payment units that have registered social security in the social insurance fund management center before June 2009 1 do not need to register with the local tax bureau.

The required information (copy must be copied on A4 paper, stamped with official seal or signed. )

1, social security payment registration form (applicable to the company);

2. Organization code certificate (required by individual industrial and commercial households);

3. Agent's ID card, official seal of the unit, copy of the insured's ID card and family planning certificate:

4. I should provide other information when handling tax registration.

Steps to do things

Step 1: Prepare the materials and go through the tax registration. Venue: Local Taxation Bureau.

Step 2: register the payment. Venue: Local Tax Service Hall.

Step 3: Apply for social insurance registration certificate. Location: Social Insurance Fund Management Center (Tel: 12333).

Remarks: Local tax service hall includes local tax social security hall and various tax service halls.

Processing instructions

1. Payment units engaged in production and operation shall, within 30 days from the date of obtaining the business license, and non-production and operation units shall, within 30 days from the date of establishment, handle payment registration with the local tax authorities with relevant documents and materials.

2. The payer shall register the basic information of each individual payer in detail in the local tax service hall after the payment registration and before the first payment declaration.

3. The payer declares the payment from 1 to 15 every month.

4. The withholding and payment of social insurance fees and tax deduction are the same account, and the payer must ensure that the bank deposit is fully withheld before the monthly declaration.

5. After registration, sign the Agreement on Entrusting Bank to Withhold Taxes (Fees) (which can be collected in the local tax service hall or downloaded from the website of the local tax bureau) with the bank, and then submit one of them to the local tax service hall, otherwise the relevant taxes and fees cannot be withheld through the withholding tax (fees) account.

6. The payer shall go to the social insurance fund management center to get the social insurance registration certificate after 10 working days after handling the payment registration in the tax service hall.

Legal basis:

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

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.