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Decree of the Ministry of Human Resources and Social Security of the People's Republic of China

No. 20

The Provisions on the Administration of Declaration and Payment of Social Insurance Premiums have been deliberated and adopted by the 114th Ministerial Meeting of the Ministry of Human Resources and Social Security, and are hereby promulgated to come into force from November 1, 2013 onwards.

Minister Yin Weimin

September 26, 2013

Regulations on the Administration of Declaration and Payment of Social Insurance Premiums

Chapter 1 General Principles

Article 1 In order to standardize the administration of declaration and payment of social insurance premiums, these regulations are formulated in accordance with the Law of the People's Republic of China*** and State of China on Social Insurance (hereinafter referred to as the Social Insurance Law), the Interim Regulations on the Collection and Payment of Social Insurance Premiums. Provisional Regulations on the Collection and Payment of Social Insurance Premiums, these provisions are formulated.

Article 2 These regulations shall apply to the declaration of contributions by employers and the collection of social insurance premiums by social insurance agencies.

Social insurance premiums as referred to in these regulations refer to the basic pension insurance premiums, basic medical insurance premiums, industrial injury insurance premiums, unemployment insurance premiums and maternity insurance premiums paid by the employers and their employees who participate in social insurance in accordance with the law.

Article 3 The social insurance administrative organization is responsible for the declaration and approval of social insurance contributions.

Where the people's governments of provinces, autonomous regions, or municipalities directly under the central government decide that social insurance premiums shall be collected by social insurance agencies, the social insurance agencies shall collect social insurance premiums in accordance with the law.

Social insurance premiums collected by a social insurance agency shall be collected in a uniform manner.

Chapter II Declaration of Social Insurance Premiums

Article 4 The employer shall make a declaration of contributions at the local social insurance agency within a specified period of time on a monthly basis, and the matters to be declared shall include:

(1) the name of the employer, the organization code, the address and the contact information of the employer;

(2) the bank of account of the employer, the name of the account holder and the account number;

(c) the type of insurance premiums paid by the employer, the base amount of premiums paid, the rate, and the amount of premiums paid;

(d) the roster of employees and the status of employee contributions;

(e) other matters stipulated by the social insurance administration organization.

In a contribution year, after the initial declaration by the employer, the remaining months may be declared only for changes in the matters stipulated in the preceding paragraph; if there are no changes, no declaration may be made.

Article 5 The social insurance premiums payable by employees shall be declared by the employing unit on behalf of the employees. Matters to be declared on behalf of the employees include: name of the employee, social security number, type of employment, contact address, and details of withholding and payment.

The details of the contributions declared by the employer on behalf of the employee, as well as any changes in the details, shall be signed by the employee, and shall be retained by the employer for inspection.

Article 6 If it is difficult for an employer to make a declaration of social insurance contributions at a social insurance agency, the social insurance agency agrees that a declaration may be made by mail. The postmark date of the place where the declaration is sent shall be the actual date of declaration.

In areas where conditions exist, employers may also make online declarations in accordance with the regulations of the social insurance administration organization.

Article 7 The employer shall make a truthful declaration of the matters listed in Articles 4 and 5 of these Regulations to the social insurance agency. If the employer's declaration is complete, the contribution base and rate are in accordance with the regulations, and the relationship between the number of entries is consistent, the social insurance agency shall issue a notification of payment after approval; if the employer's declaration is not in accordance with the regulations, the employer shall be returned to make corrections.

Social insurance agencies in the process of carrying out social insurance audit work, found that the employer did not truthfully declare the cause of omission, underpayment of social insurance premiums, in accordance with the provisions of Article 86 of the Social Insurance Law.

Article 8 An employer shall, within 30 days from the date of employment, apply for social insurance registration for its employees and declare the payment of social insurance premiums. If the employer fails to register for social insurance, the social insurance agency shall approve the social insurance premiums to be paid by the employer.

If an employer fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the social insurance agency shall temporarily determine the amount to be paid at 110% of the amount of contributions paid by the employer in the preceding month; if there is no amount of contributions paid in the preceding month, the social insurance agency shall temporarily determine the amount to be paid in accordance with the operating conditions of the employer, the number of employees, and the local average wage of employees in the preceding year. After the employer has completed the declaration procedures, the social insurance agency shall settle the bill in accordance with the regulations.

Article 9 If an employer is unable to make a declaration of contributions on time due to force majeure, the employer may postpone the declaration; after the force majeure situation is eliminated, the employer shall immediately report to the social insurance agency. The social insurance agency shall ascertain the facts and approve the report.

Chapter III: Payment of Social Insurance Premiums

Article 10 The employer shall pay the social insurance premiums in one of the following ways within the stipulated period of time with the payment notice issued by the social insurance administration organization:

(1) at the bank or other financial institutions of the employer's bank account; and

(2) in any other way agreed upon by the employer and the social insurance administration organization.

The social insurance agency and the employer may conclude an agreement with the bank or other financial institution to entrust the bank or other financial institution to transfer and pay the social insurance premiums withheld by the employer and for its employees on the basis of the collection vouchers issued by the social insurance agency.

Article 11 The social insurance premiums to be paid by employees shall be withheld and paid on behalf of the employer. No unit or individual may interfere with or refuse the employer's fulfillment of its obligation to withhold social insurance premiums in accordance with the law.

If the employer fails to pay the contributions in full and on time, the social insurance agency shall order the employer to pay the contributions within a certain period of time and impose a late fee of 0.5 per cent per day from the date of non-payment. The employer shall not require the employee to bear the late payment fee.

Article 12 The social insurance premiums collected shall be deposited into the social insurance fund income account opened by the social insurance agency in accordance with the regulations. The social insurance agency shall, in accordance with the relevant provisions, regularly deposit the funds received into the financial account of the social insurance fund opened in accordance with the law.

Article 13 The social insurance agencies shall keep accounts of the collected social insurance premiums in accordance with the relevant provisions of the State on the basis of the actual amount paid by the employers (including the amount withheld) and the details of the withholding and payment.

Article 14 The employer shall inform the employees of the details of the payment of social insurance premiums on a monthly basis.

The employer shall annually inform the general meeting of the employees of the employer or announce in a conspicuous place in the employer's residence the status of payment of social insurance premiums for the whole year and accept the supervision of the employees.

Article 15 The social insurance agency shall record the contributions of the employer and its employees in a timely, complete and accurate manner, and inform the employer and the employees of the contributions on a regular basis. Employers and employees shall have the right to inquire about the status of contributions in accordance with the Measures for the Administration of Records of the Rights and Interests of Social Insurance Individuals and other provisions.

Social insurance agencies shall, at least once a year, publicize the collection of social insurance premiums to the public and accept social supervision.

Chapter IV Handling of Failure to Pay Social Insurance Premiums in Full and on Time

Article 16 If an employer is involved in one of the following cases, the social insurance agency shall issue a notice on the time limit for the payment of social insurance premiums within five working days from the date of ascertaining the fact of non-payment, and shall order the employer to pay the premiums within five working days from the date of receipt of the notice, and at the same time, inform the employer that if it fails to pay the premiums after the expiration of the time limit, it will be required to pay the premiums according to Articles 63 and 86 of the Social Insurance Law. Article 63 and Article 86 of the Law:

(1) Failure to declare and pay social insurance premiums in accordance with the regulations;

(2) Failure to pay social insurance premiums in full and on time after the declaration;

(3) Underpayment of social insurance premiums due to concealment or omission of the number of employees, the base amount of contributions and other matters.

Article 17 If an employer fails to make up the contributions in accordance with the time limit stipulated in Article 16 of these Regulations, the social insurance agency may inquire into the deposit account of the employer with the bank or other financial institution where the employer has an account, in accordance with the provisions of Paragraph 2 of Article 63 of the Social Insurance Law.

Article 18 The social insurance administrative organization may apply to the social insurance administrative department to which it belongs for a decision on the allocation of social insurance premiums based on the results of the inquiry and submit the following materials:

(1) the name of the employing unit, its legal representative, its address, and its contact information;

(2) the employing unit's depository bank, its account name and account number;

(3) the facts, reasons and basis for the application for The facts, reasons and basis for the allocation;

(d) The amount of social insurance premiums applied for allocation;

(e) Other materials required by the social insurance administrative department.

Article 19 Upon receipt of an application for allocation by a social insurance administrative department, the social insurance administrative department shall, in accordance with the provisions of the Administrative Compulsory Law of the People's Republic of China, make a decision on the allocation of social insurance premiums in a timely manner, and notify in writing the depositary bank of the employing unit or other financial institutions of the allocation.

Article 20 The decision on the allocation of social insurance premiums made by the administrative department of social insurance shall be delivered to the employer in accordance with the provisions of the Administrative Compulsory Law of the People's Republic of China, and copied to the social insurance agency.

Article 21 If, upon inquiry, the balance in the account of the employer is less than the amount of social insurance premiums that should be paid, or if the employer still fails to settle the social insurance premiums in full after the allocation, the social insurance administrative agency may require the employer to provide a guarantee by way of a mortgage or pledge.

Article 22 The employing unit shall have its mortgaged or pledged property assessed by an appraisal institution recognized by the social insurance administration agency, and after examination by the social insurance administration agency, the two parties shall sign a mortgage contract or pledge contract in accordance with the law if the social insurance premiums can be paid in full; if registration is required, the mortgage registration or pledge registration shall be carried out in accordance with the law.

Article 23 After the social insurance agency and the employer have signed a mortgage contract or pledge contract, it shall sign an agreement on deferred payment of contributions and agree that if the employer has not yet paid the social insurance premiums in full by the end of the agreement, the social insurance agency may, with reference to the market price at the time of expiration of the agreement, set off the social insurance premiums against the value of the mortgaged property, the pledged property, or against the proceeds of the sale or auction of the mortgaged property.

The maximum duration of the agreement to extend the payment of contributions shall not exceed one year.

Article 24 If an employer provides a guarantee and signs an agreement on deferred payment of contributions, its employees shall enjoy social insurance benefits during the period of deferred payment in accordance with the regulations.

Article 25 If an employer is ordered to pay the contributions but fails to do so under any of the following circumstances, the social insurance agency may, in accordance with the provisions of Article 63(3) of the Social Insurance Law, apply to the People's Court of the place where it is located that has jurisdiction for the seizure, attachment or auction of the property of the employer, so that the proceeds of the auction can be used to offset the payment of social insurance premiums and late charges:

(1) Upon inquiry, the balance of the bank account of the employer is less than the balance of the bank account of the employer, which is not enough to cover all the contributions. (a) the balance of the employer's bank account is less than the amount of social insurance premiums payable and no guarantee contract has been signed;

(b) the employer has not yet paid the full amount of social insurance premiums payable after the transfer and no guarantee contract has been signed;

(c) the period of the agreement on deferring the payment of premiums expires, and due to the change of market price of the guaranteed property or the status of the right, the employer has not yet paid the full amount of social insurance premiums payable. paid social insurance premiums.

Article 26 If a social insurance agency applies to a people's court for compulsory execution, it shall provide the following materials:

(1) an application for compulsory execution;

(2) the facts, reasons and basis for the employer's non-payment of social insurance premiums and the imposition of late fees;

(3) a notice of the time limit for making up the payment from the social insurance agency;

(4) the opinion of the employer;

(5) a statement of the employer; and

(6) a statement of the employer's intention to pay the premiums in full. (d) the opinion of the employer;

(e) the relevant materials when the employer has the circumstances listed in Article 25 of these Regulations;

(f) the property of the employer applying for enforcement;

(g) other materials required by laws and administrative regulations and by the People's Court.

The application for compulsory execution shall be signed by the person in charge of the social insurance administration organization, stamped with the seal of the social insurance administration organization and dated.

Chapter V Legal Liability

Article 27 If the social insurance administrative department and its staff commit any of the following acts when making a decision on the allocation of social insurance premiums, they shall, in accordance with the provisions of the Administrative Compulsory Law of the People's Republic of China, be ordered by the higher social insurance administrative department or the relevant department to make corrections, and the directly responsible supervisory personnel and other directly responsible personnel shall be given penalties according to law If any loss is caused to the employer or individual, the employer shall be liable for compensation according to law; if a crime is constituted, the employer shall be investigated for criminal responsibility according to law:

(1) If a decision on allocation of social insurance premiums is made in violation of the statutory procedures;

(2) if a decision on allocation of social insurance premiums is not made in time within the stipulated time limit and the employer is notified in writing to the depository bank of the employer or to other financial institutions;

(c) Deciding to allocate the wrong amount of social insurance premiums;

(d) Disclosing information to the parties concerned to influence the allocation of social insurance premiums;

(e) Committing other acts in violation of laws, regulations and rules.

Article 28 If a social insurance agency and its staff commit any of the following acts, the administrative department of social insurance shall order rectification, and, depending on the seriousness of the case, shall impose appropriate penalties on the supervisors directly in charge and other personnel directly responsible in accordance with the law:

(1) failing to authorize or determine the amount of social insurance premiums that should be paid by the employing unit in accordance with Article 8 of these Provisions;

p>(2) failing to keep accounts of collected social insurance premiums in accordance with state regulations;

(3) failing to order an employer who owes social insurance premiums to pay the premiums within a certain period of time, or to impose late payment fees;

(4) applying to a people's court for compulsory execution that does not comply with the regulations;

(5) signing a contract of guarantee and agreement on the postponement of premium payment that does not comply with the regulations;

(vi) Failure to review and dispose of the guaranteed property in accordance with the provisions;

(vii) Other cases stipulated by laws, regulations and rules.

Article 29 If a social insurance agency makes unauthorized changes in the basis and rate of social insurance premiums, resulting in undercharging or overcharging of social insurance premiums, it shall be ordered by the administrative department of social insurance to recover the social insurance premiums that should be paid or refund the social insurance premiums that should not have been paid; and the directly responsible supervisory personnel and other personnel with direct responsibility shall be given penalties in accordance with the law.

Article 30 Where an employer fails to make a declaration of contributions to a social insurance administration organization in accordance with the provisions or fails to pay social insurance premiums in accordance with the provisions, the administrative department of social insurance shall investigate and deal with the matter in accordance with the law.

If an employer fails to pay the social insurance premiums in full and on time, the social insurance administrative department shall, in accordance with the provisions of Article 86 of the Social Insurance Law, order the employer to pay the premiums within a certain period of time or to make up the full amount of the premiums, and charge a late payment fee of 0.5 per thousand per day from the date of non-payment; if the premiums are still not paid after the expiration of the period of time, the administrative department shall impose a fine of not less than one and not more than three times of the amount of the unpaid premiums.

Article 31 If an employing unit fails to inform an employee of the details of the withholding and payment of social insurance premiums on behalf of the employee on a monthly basis, or fails to notify or publicize the payment of social insurance premiums for the whole year in accordance with the provisions of the regulations, the employee shall have the right to report or complain to the administrative department of social insurance.

Chapter VI Supplementary Provisions

Article 32 Where social insurance premiums are collected by the tax authorities, the social insurance administration organization shall promptly provide the tax authorities with the amount of social insurance premiums payable by the employer and the employee; and the tax authorities shall promptly provide the social insurance administration organization with the status of the payment of social insurance premiums by the employer and the employee.

Social insurance agencies shall provide monthly information on the payment of unemployment insurance premiums by employers and individuals to the agencies responsible for paying unemployment insurance benefits.

Article 33 If one participates in social insurance in one's personal capacity, the methods of declaration and payment of social insurance premiums shall be separately regulated.

Article 34 These provisions shall come into force as of November 1, 2013. The former Interim Measures for the Administration of Declaration and Payment of Social Insurance Premiums of the Ministry of Labor and Social Security (Order No. 2 of the Ministry of Labor and Social Security) shall be repealed at the same time.