The latest policy of social security payment in Liaoning Province

1. How do Liaoning enterprises and flexible employees pay social security?

After the upper and lower limits of the payment base are announced, some enterprises and flexible employees need to pay social security fees. Take the requirements of Shenyang as an example to explain in detail, for reference only!

(A) corporate repayment requirements

1. Requirements for supplementary payment of endowment insurance

The first case:

For 1 1 month, if the payment has been made according to the new lower limit (3,284 yuan):1February, the payment period is1-1month. Fill in the overdue period as 2021.1-2021.10. Unified by the social security examination and approval, social security system automatically.

The second case:

For 1 1 month, if the repayment has been made according to the original lower limit (3 143 yuan), the repayment period is1-1month. The overdue period should also be filled in as 2021.1-2021.10. Unified by the social security examination and approval, social security system automatically.

The third situation:

If the payment has been made according to the original upper limit in 1 1 (157 14 yuan), the payment period in February is 1- 10 or1-. The overdue period should also be filled in as 2021.1-2021.10. The enterprise itself verifies the payment amount, and the enterprise itself makes an offer to the pension window to make it true.

2. Payment requirements for unemployment insurance and industrial injury insurance

The payment of unemployment insurance and industrial injury insurance shall be accounted for by the enterprise itself. The repayment period is 1- 1 1 month or 1- 1 month (see the first and second cases for details), and the repayment period is 2021.5-2021.60. When an enterprise pays back the old-age insurance, it will declare the difference through the "previous payment" module of the electronic tax bureau. At present, regarding the implementation of unemployment and industrial injury insurance, there is no mention of whether it is necessary to implement it (specifically according to the requirements of the tax bureau).

(2) Requirements for supplementary payment of flexible employees

1. For those who pay continuously during 20021,1-10 (except for those who transfer out, stop insurance and retire), the system will automatically calculate the difference between the old and new payment according to the selected payment grade, and the difference will be withheld and remitted by the bank.

2.202 1,1-1If the payment is not continuous, the monthly unpaid premium will be approved in batches according to the old base and withheld and remitted by the bank; Then pay the difference between the old and new models, and make a second withholding through bank withholding.

3. Due to the epidemic situation, those who fail to pay the fee during the period of 65438+ 10 -65438+2 in 2020 and are willing to pay it back need to go to the social security sub-center of the insured area before February 27th this year, check the payment according to the new payment base, and withhold and remit the premium through the bank.

2. What is the amount of social security paid by enterprises and flexible employees in Liaoning Province?

(A) the amount of social security paid by enterprises

As can be seen from the above table, there are five situations in which the payment base and payment difference of enterprise employees' endowment insurance are repaid:

1. An employee, salary (2000 yuan)

2. Employee B, 3 143 yuan.

3. Employee C, 3284 yuan

4.d employees, 157 14 yuan.

5.e employees, 17 127 yuan.

(two) the amount of social security paid by flexible employees

As can be seen from the above table, the payment of flexible employees is divided into 8 grades, and each grade corresponds to different payment standards.

For example, choose grade 1, the payment grade accounts for 300%, and the monthly social security payment is 282.6 yuan. Choose level 3, the payment grade ratio is 100%, and the monthly social security payment is 94.2 yuan. Choose the payment grade 8, that is, pay according to the lower limit standard, and pay back the social security amount of 28.2 yuan per month.

3. What problems should Liaoning enterprises and flexible employees pay attention to when paying social security?

(A) issues of concern to enterprises

1. Four kinds of situations that don't need to be returned

First, the treatment has been paid (refunded) and there is no need to return it.

The second is to receive funeral treatment (death), which does not need to be returned.

Third, the pension insurance relationship is transferred (leaving or leaving the city), and there is no need to pay back.

Fourth, the personal account is returned at one time (social security account is returned), and it is not necessary to return it.

2. Three requirements for reimbursement of expenses

1. The difference between the previous period and the upper and lower limits should be paid separately: the difference between the previous period and the current period expenses 165438+ 10 and 65438+February should be paid separately, but not at the same time; The upper limit difference and the lower limit difference also need to be paid separately.

2. Time limit for payment: before 202165438+February 15, the balance involved in the adjustment of payment base shall be paid back.

Third, the problem of late payment: late payment due to the adjustment of the payment base does not need to be paid. If it is generated, it will be handled by the tax authorities in the background according to the provincial handling documents.

(2) Pay attention to flexible employees.

1. Advance payment withheld and remitted by the bank: 202 1, 12, 10.

2. For those who have not paid their fees during the period of 65438+1October-65438+February in 2020 and are willing to pay them back, they need to go to the social security sub-center of the insured area to verify the payment before 65438+February, and save enough funds in time to ensure the successful bank withholding before 65438+February.

3. If the payment is not continuous during the period of 20211and the difference between the old and new payment bases, it will continue to be withheld and remitted by the bank. Please save enough funds in time to ensure the successful bank withholding before 12 15.