Regulations of Jiangsu province on the collection and payment of social insurance premiums

Regulations of Jiangsu province on the collection and payment of social insurance premiums

(Adopted at the 7th meeting of the Standing Committee of the Tenth People's Congress of Jiangsu Province on June 5, 438+February 9, 2003, and first amended on September 29, 20 10 according to the Decision on Amending the Regulations on the Collection and Payment of Social Insurance Fees in Jiangsu Province). The 26th meeting of the Standing Committee of the 11th People's Congress "Decision on Amending the Regulations on the Collection and Payment of Social Insurance Fees in Jiangsu Province" was revised for the second time)

Chapter I General Provisions

Article 1 In order to strengthen and standardize the collection and payment of social insurance premiums, ensure the payment of social insurance premiums, and safeguard the legitimate rights and interests of insured units and individuals, these Regulations are formulated in accordance with the Labor Law of People's Republic of China (PRC) and relevant laws and administrative regulations, combined with the actual situation of this province.

Article 2 These Regulations apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums (hereinafter referred to as social insurance premiums) within the administrative area of this province.

Article 3 The collection scope of basic old-age insurance premium includes state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises (including branches of foreign enterprises, the same below) and their employees, urban collective enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees that implement enterprise management, state organs, institutions, social organizations and their employees outside the establishment, private non-enterprise units and their employees, and urban individual industrial and commercial households and their employees.

The collection scope of basic medical insurance premium: state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises and their employees, urban collective enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, public institutions and their employees, social organizations and their full-time staff, private non-enterprise units and their employees, urban individual industrial and commercial households and their employees.

Collection scope of unemployment insurance premium: state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises and their employees, urban collective enterprises, urban private enterprises and other urban enterprises and their employees, public institutions and their employees, social organizations and their full-time staff, state organs and their supernumerary staff, private non-enterprise units and their employees, urban individual industrial and commercial households and their employees.

Collection scope of work-related injury insurance premiums: all kinds of enterprises, institutions, social organizations, private non-enterprise units and individual industrial and commercial households with employees who fail to conduct personnel management according to or with reference to the national civil service system.

Collection scope of maternity insurance premium: state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises, urban collective enterprises, urban private enterprises and other urban enterprises.

Article 4 Units and individuals that meet the requirements of Article 3 of these Regulations (hereinafter referred to as payment units and individuals) shall participate in social insurance according to law, and pay social insurance premiums in full and on time in the form of legal tender in accordance with the payment base and rates stipulated by laws, regulations and the people's governments of the State Council and the province.

The social insurance premium paid by the payer shall be paid before tax, and the social insurance premium paid by the payer shall not be subject to personal income tax.

Fifth, social insurance premiums are collected centrally and uniformly.

The social insurance premiums collected are respectively included in the management of relevant financial accounts of social insurance funds, which are earmarked for special purposes, and no unit or individual may intercept, occupy or misappropriate them.

Article 6 The administrative departments of human resources and social security of local people's governments at or above the county level (hereinafter referred to as the administrative departments of human resources and social security) shall be responsible for the management, supervision and inspection of the collection and payment of social insurance premiums within their respective administrative areas.

The social insurance agency established by the administrative department of human resources and social security in accordance with the provisions of the State Council (hereinafter referred to as the social insurance agency) specifically undertakes social insurance affairs.

Local tax authorities at or above the county level shall be responsible for the collection of social insurance premiums within their respective administrative areas.

Article 7 The local people's governments at or above the county level shall bear the leadership responsibility for the collection and payment of social insurance premiums, coordinate and solve the problems in the collection and payment of social insurance premiums, and ensure that the collection and payment of social insurance premiums are carried out in an orderly manner according to law; Establish and improve the social insurance fund raising mechanism, and raise social insurance funds through various channels such as strengthening the collection and payment of social insurance premiums, financial budget subsidies, transferring some state-owned assets according to law, and social collection.

Article 8 The funds required for the collection of social insurance premiums and the handling of social insurance business shall be included in the departmental budget and allocated by the finance, and shall not be drawn from social insurance premiums.

Chapter II Collection and Payment Management

Article 9 A payer shall go to the local social insurance agency for social insurance registration and change registration according to the time and requirements stipulated by the state, and establish a payment relationship with the local tax authorities with the social insurance registration certificate.

If the payer is restructured in accordance with the provisions of the national and provincial people's governments, the social insurance relationship will remain unchanged; The payer shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration, go to the social insurance agency to handle the social insurance change registration.

When handling the cancellation of social insurance, the payer shall go to the local tax authorities to settle the social insurance premiums payable, and then go through the cancellation procedures according to law.

Article 10 The payer shall report the amount of social insurance premiums payable to the social insurance agency on a monthly basis according to the total wages, wages and rates of its employees, and pay the social insurance premiums monthly within the prescribed time limit after being approved by the social insurance agency, and fulfill the obligation of withholding and remitting social insurance premiums according to law.

The total wages of employees mentioned in the preceding paragraph refers to the total labor remuneration paid directly by the payer to all employees of the unit; Wage income of employees refers to labor remuneration (including wages, bonuses, allowances, subsidies and other wage income, etc.). ) paid directly by the payment unit to the employee himself.

Article 11 After the labor contract between the payer and the payer is dissolved or terminated, the payer shall apply to the social insurance agency for handling the formalities of retaining or transferring the social insurance relationship within ten days, and the social insurance agency shall complete the formalities within ten days.

After the termination or rescission of the labor contract, the social insurance agency shall, according to the individual's wishes and in accordance with the provisions of the national and provincial people's governments, retain the social insurance relationship or transfer the personal account to continue the social insurance relationship; For rural residents who cannot transfer or continue the social insurance relationship, they can pay their personal account storage and unemployment insurance living allowance to themselves in one lump sum.

Rural residents who have worked in the city for less than 15 years have their own social insurance personal accounts, and receive them in one lump sum after reaching the retirement age of urban workers, enjoying the relevant treatment stipulated by the state and provincial people's governments.

Twelfth social insurance agencies shall provide the local tax authorities with the declaration of the payer within the specified time; The local tax authorities shall provide the social insurance agency with the payer and the actual payment of the payer within the specified time.

If the local tax authorities find that the payer's declaration is false in the process of collection, they shall provide the payer's actual total wages and employees' wages to the social insurance agency in time, and the social insurance agency shall re-verify it. The payer shall pay the social insurance premium of the current month in advance according to the amount calculated by the local tax authorities.

Thirteenth to encourage freelancers and other personnel to participate in various social insurance in accordance with the provisions.

Those who participate in social insurance or renew insurance in their own name can pay social insurance premiums by declaring the payment amount once a year and paying regularly.

Fourteenth payment units in any of the following circumstances, the social insurance agencies in accordance with the provisions of the state approved the amount of social insurance premiums payable:

(1) Failing to declare the amount of social insurance premiums according to law;

(two) no accounting books;

(3) The account books and accounts are confused, and the original vouchers are incomplete and difficult to calculate;

(4) refusing to provide financial and labor distribution materials or destroying account books and vouchers;

(5) The declared social insurance premium data is obviously lower than the actual data without justifiable reasons.

Article 15 No unit or individual has the right to reduce or exempt social insurance premiums.

If the payer is really unable to pay social insurance premiums temporarily due to special difficulties, it shall provide asset guarantee or other effective payment guarantee. The local tax authorities at or above the county level shall solicit the opinions of the administrative department of human resources and social security and the financial department at the same level and give them approval, and may postpone the payment of social insurance premiums other than the basic medical insurance premium for a period of not more than six months. After the expiration of the holdover period, the payer shall pay the holdover social insurance premium and interest on bank demand deposit in full. There will be no late payment fee during the deferred payment period.

Article 16 If the payer fails to pay the social insurance premium in full and on time, or fails to pay the social insurance premium in full after the deferment expires, the local tax authorities shall order it to pay within a time limit or make up for it, and impose a late fee according to law. Late payment fees are incorporated into social insurance funds.

Seventeenth payment units due to dissolution, bankruptcy, cancellation of asset liquidation, land disposal and net assets distribution, should give priority to repay the arrears of wages, employee resettlement fees and social insurance premiums.

When the payment unit is divided, merged or merged, it shall go to the local tax authorities to settle the social insurance premiums that should be paid, clarify the responsibilities for continuing to pay, and go through the registration procedures for social insurance change in accordance with the provisions of Article 9 of these regulations.

Eighteenth local tax authorities and their staff shall collect social insurance premiums according to law, and shall not levy more, less or omit; In the process of tax collection, if it is found that the payer should participate in social insurance but does not participate, it shall urge him to participate in social insurance according to law and notify the social insurance agency in time.

The collection of social insurance premiums uses special bills supervised by the Jiangsu Provincial Department of Finance.

Nineteenth social insurance agencies shall perform their duties according to law, carefully examine the payment base of the payment unit, and make sure that there is a check, a check and a check; Do a good job in recording and managing personal accounts; Send at least one payment list of basic old-age insurance, basic medical insurance personal account and unemployment insurance to the payer every year, reflecting the payment period of the payer and the accumulated storage amount of the personal account; Keep payment and payment records, and ensure their integrity and security.

The local tax authorities shall send a payment list to the payment unit once a year.

Article 20 The administrative departments of human resources and social security and their social insurance agencies, local tax authorities and financial departments shall strengthen the construction of the management information system for the collection and payment of social insurance premiums, establish the information internet and information sharing system for the collection and payment of social insurance premiums, and provide information services for the payment units.

Chapter III Supervision and Inspection

Article 21 The administrative departments of human resources and social security, local tax authorities and financial departments shall, according to their respective functions and duties, cooperate and support each other, jointly do a good job in the supervision and inspection of the collection and payment of social insurance premiums, and investigate and deal with illegal cases of collection and payment according to law. Trade unions shall participate in supervision and inspection according to law. Industrial and commercial administration, banks and other relevant departments and units shall give support and assistance within the scope of their duties.

Twenty-second payment units shall announce the annual payment of social insurance premiums to employees, report to the workers' congress, and accept the supervision of trade unions and employees. Social insurance agencies and trade unions shall urge payment units to announce the annual payment of social insurance premiums to employees.

Article 23 The administrative department of human resources and social security may record, record, videotape, photograph and copy relevant information when supervising and inspecting the social insurance registration and declaration of local tax authorities and the collection of social insurance premiums according to law, and shall be responsible for keeping confidential the units and personnel under inspection.

The inspected units and relevant personnel shall truthfully provide information related to the payment of social insurance premiums, such as employment situation, salary payment, financial statements, tax returns, etc., and shall not refuse the inspection, and shall not lie, conceal or conceal the relevant information.

The staff of the administrative department of human resources and social security and the local tax authorities shall show their official certificates when performing their duties of supervision and inspection; If they do not show it, the units and personnel under inspection have the right to refuse the inspection.

Article 24 The administrative department of human resources and social security and the local tax authorities may inform the trade union of the payment unit, the superior management unit of the payment unit and the payment individual of the illegal acts of the payment unit and the violation of the legitimate rights and interests of the payment individual, and may announce them to the public.

Local tax authorities should strengthen internal management and inspection, regularly feed back the collection of social insurance premiums to social insurance agencies, and regularly announce them to the public.

Twenty-fifth social insurance agencies should provide free services for payment units and individuals to inquire about payment records or personal accounts. If the list put forward by the parties is inconsistent with the actual situation, the social insurance agency shall review it in time and inform the parties of the results of the review.

Any unit or individual has the right to report illegal acts related to the collection and payment of social insurance premiums. The administrative department of human resources and social security and the local tax authorities shall investigate the report in a timely manner, deal with it in accordance with the provisions, and keep the informant confidential.

Twenty-sixth financial departments should strengthen the management of social insurance funds, and supervise and inspect the income and expenditure of various social insurance funds and the management of financial special accounts.

Audit departments shall supervise the collection of social insurance premiums and social insurance funds through auditing according to law; When auditing the finance, financial revenue and expenditure of the relevant units and the economic responsibility of the person in charge, the social insurance premium shall be listed as the audit content. If it is found that social insurance premiums have not been paid or not paid in full, it shall urge them to pay in full, and inform the social insurance agencies and local tax authorities of the relevant situation.

The administrative department for industry and commerce shall urge enterprises to fulfill their social insurance payment obligations in accordance with the law when conducting the annual inspection of the business license of enterprises and going through the formalities of alteration and cancellation. Those who fail to fulfill their obligations shall inform the social insurance agencies and local tax authorities of the relevant situation.

The supervisory organ shall supervise the relevant state departments and their staff to perform their duties of collecting social insurance premiums and supervising and managing social insurance funds according to law.

Twenty-seventh local people's governments at or above the county level and their financial, human resources and social security administrative departments shall strengthen the supervision and management of social insurance funds to ensure that social insurance premiums are paid to insured individuals in full and on time in accordance with the provisions of the state and provincial people's governments.

Chapter IV Legal Liability

Twenty-eighth did not apply for social insurance registration, change of registration, cancellation of registration, or failed to declare the amount of social insurance premiums payable in accordance with the provisions, the administrative department of human resources and social security shall order it to make corrections within a time limit; If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be fined 1000 yuan to 5,000 yuan; If the circumstances are particularly serious, a fine of more than 5,000 yuan 1 10,000 yuan may be imposed on the directly responsible person in charge and other directly responsible personnel.

Article 29. Forge, alter or intentionally destroy the relevant account books and materials, or fail to keep the account books, so that the payment base of social insurance premiums cannot be determined, the administrative department of human resources and social security or the local tax authorities shall impose a fine of not less than 5,000 yuan but not more than 20,000 yuan on the directly responsible person in charge and other directly responsible personnel, in addition to collecting late fees in accordance with the provisions of relevant laws and administrative regulations, and giving administrative, disciplinary and criminal penalties.

Article 30 Where social insurance premiums are not paid or withheld in accordance with regulations, and are ordered to make corrections within a time limit and refuse to do so, or the collection is hindered by means of transferring or concealing accounts, the local tax authorities shall make a compulsory collection decision. If a party neither applies for reconsideration nor brings an administrative lawsuit within the statutory time limit, the local tax authorities may apply to the people's court for compulsory execution according to law. The people's court may, in accordance with the law, notify its banks or other financial institutions in writing to deduct the social insurance premiums and late fees that should be paid from their deposits, or auction or sell the equivalent commodities, goods or other property to offset the social insurance premiums and late fees with the proceeds from the auction or sale.

Article 31 If the payer and the relevant personnel fail to provide or truthfully provide the employment situation, salary distribution, financial statements, tax returns and other information related to the payment of social insurance premiums, the administrative department of human resources and social security or the local tax authorities shall order it to make corrections within a time limit and impose a fine of not less than 5,000 yuan but not more than 20,000 yuan on the payer. And may impose a fine of not less than 1,000 yuan but not more than 5,000 yuan on the directly responsible person in charge and other directly responsible personnel.

Article 32 Where a state functionary abuses his power, engages in malpractices for selfish ends or neglects his duty, resulting in the loss of social insurance premiums, or any unit or individual intercepts, misappropriates or misappropriates social insurance funds, the administrative department of human resources and social security or the local tax authorities shall recover the lost, intercepted, misappropriated or misappropriated funds; Illegal income, confiscate the illegal income; The directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 33 Where the administrative departments of human resources and social security, their social insurance agencies, local tax authorities and their staff conduct improper administrative acts or disclose business secrets, thus causing economic losses to the payer, they shall be liable for compensation according to law. The compensation fee shall not be charged in the social insurance fund.

Chapter V Supplementary Provisions

Thirty-fourth enterprises in Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province Province, as well as enterprises organized by other economic organizations or individuals within the administrative region of this province, shall pay social insurance premiums.

Social insurance for foreign employees and employees in Hongkong, Macau and Taiwan Province shall be implemented in accordance with relevant state regulations.

Thirty-fifth provincial people's government may, according to the social and economic development, decide that the employing units and their employees other than those specified in Article 3 shall participate in social insurance. The proportion of payment of social insurance premiums, the proportion of individual accounts and the standard of calculation and payment shall be stipulated by the provincial people's government.

Article 36 These Regulations shall come into force as of February 2004.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.