What does it mean to declare social security contributions?

Social security payment has been declared, indicating that the declaration record already exists.

Reasonably reduce the number of tax returns by taxpayers, and report the value-added tax, consumption tax and cultural construction fees paid by small-scale taxpayers on a quarterly basis, as well as the urban maintenance and construction tax and education surcharge levied together with the value-added tax and consumption tax. The employer shall report the payment to the local social insurance agency within the prescribed time limit on a monthly basis, and the reporting items include:

1. Name, organization code, address and contact information of the employing unit;

2. Employer's bank, account name and account number;

3, the employer's payment insurance, payment base, rate, payment amount;

4, the staff roster and employee contributions;

5, other matters stipulated by the social insurance agency.

In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.

legal ground

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

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number. Article 59 People's governments at or above the county level shall strengthen the collection of social insurance premiums.

Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council. 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.