What are the provisions of the new policy on social security payment?

What are the provisions of the new policy on social security payment?

Provisions on social security payment generally refer to the provisions on the administration of social insurance premium declaration and payment.

Provisions on the Administration of Social Insurance Premium Declaration and Payment In order to standardize the administration of social insurance premium declaration and payment, according to the Social Insurance Law of People's Republic of China (PRC) and the Interim Regulations on the Collection and Payment of Social Insurance Premium, applicable provisions on the declaration and payment of social insurance premiums by employers and social insurance agencies are formulated.

Chapter III Payment of Social Insurance Fees (Decree No.20 of Ministry of Human Resources and Social Security Municipality)

Article 10 The employing unit shall pay social insurance premiums in one of the following ways within the prescribed time limit with the payment notice issued by the social insurance agency:

(1) Payment to banks or other financial institutions;

(2) Other methods agreed with the social insurance agency.

Social insurance agencies and employers can sign agreements with banks or other financial institutions, and entrust banks or other financial institutions to withhold and remit social insurance premiums for employers and their employees according to the collection vouchers issued by social insurance agencies.

Article 11 The social insurance premiums payable by employees shall be withheld and remitted by the employer. No unit or individual may interfere or refuse when the employer performs the obligation of withholding and remitting according to law. If the employer fails to pay in full and on time, the social insurance agency shall order it to pay within a time limit, and from the date of default, an overdue fine of 0.5‰ shall be added daily. The employer shall not require employees to bear the late payment fee.

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

Article 13 The social insurance agency shall keep accounts of the social insurance premiums collected according to the amount of social insurance premiums actually paid by the employer (including the amount withheld and remitted) and the details of the withholding and remitted, in accordance with the relevant provisions of the state.

Article 14 The employing unit shall inform the employees themselves of the details of paying social insurance premiums on a monthly basis. The employing unit shall notify the workers' congress of the unit or publish the annual social insurance premium payment in a prominent position in the residence of the unit every year, and accept the supervision of the workers.

Fifteenth social insurance agencies shall timely, completely and accurately record the payment of the employer and its employees, and regularly inform the payment. Employers and employees have the right to inquire about the payment in accordance with the Measures for the Administration of Social Insurance Personal Rights Records. Social insurance agencies shall announce the collection and payment of social insurance premiums to the public at least once a year and accept social supervision.

How to deal with the failure to pay social insurance premiums in full and on time?

According to the Regulations on the Administration of Reporting and Paying Social Insurance Fees (Order No.20 of Ministry of Human Resources and Social Security), the fourth chapter deals with the failure to pay social insurance fees in full and on time.

Article 16 If the employing unit is under any of the following circumstances, the social insurance agency shall issue a notice of unpaid social insurance premiums within five working days from the date of finding out the facts of unpaid social insurance premiums, order the employing unit to pay them back within five working days after receiving the notice, and inform that if it fails to pay them within the time limit, it shall be handled in accordance with the provisions of Articles 63 and 86 of the Social Insurance Law:

(a) failing to declare and pay social insurance premiums in accordance with the provisions;

(2) Failing to pay social insurance premiums in full and on time after reporting;

(three) concealing or omitting matters such as the number of employees and the payment base, and underpaying social insurance premiums.

Article 17 If the employing unit fails to pay the overdue fine within the time limit stipulated in Article 16 of these Provisions, the social insurance agency may inquire about the deposit account of the employing unit in a bank or other financial institution according to the provisions of the second paragraph of Article 63 of the Social Insurance Law.

Eighteenth social insurance agencies can apply to the administrative department of social insurance for a decision on the allocation of social insurance premiums according to the results of the inquiry, and submit the following materials:

(a) the name, legal representative, address and contact information of the employer;

(two) the employer's bank, account name and account number;

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

(four) the amount of social insurance premiums applied for allocation;

Other materials required by the administrative department of social insurance.

Article 19 After receiving the application for allocation from the social insurance agency, the administrative department of social insurance shall, in accordance with the provisions of the Administrative Compulsory Law of the People's Republic of China, make a timely decision on the allocation of social insurance premiums, and notify the bank or other financial institution of the employing unit in writing to make the allocation.

Article 20 The decision made by the administrative department of social insurance to allocate social insurance premiums shall be delivered to the employing unit 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 the balance of the employer's account is less than the amount of social insurance premium that should be paid after inquiry, or the employer fails to pay the social insurance premium in full after allocation, the social insurance agency may require the employer to provide mortgage or pledge guarantee.

Article 22 The employing unit shall evaluate its mortgaged property or pledged property at an evaluation institution recognized by the social insurance agency. After being audited by the social insurance agency, if the social insurance premium can be paid in full, both parties shall sign a mortgage contract or a pledge contract according to law. Where registration is required, mortgage registration or pledge registration shall be handled according to law.

Article 23 After signing a mortgage contract or pledge contract with the employer, the social insurance agency shall sign a deferred payment agreement. If the employer fails to pay the social insurance premium in full at the expiration of the agreement, the social insurance agency may refer to the market price at the expiration of the agreement, discount it or use the proceeds from auction or sale to offset the social insurance premium. The longest term of deferred payment agreement shall not exceed 65,438+0 years.

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

Article 25 After the employer is ordered to pay the overdue fine within a time limit, under any of the following circumstances, the social insurance agency may apply to the local people's court with jurisdiction to seal up, detain or auction the employer's property in accordance with the provisions of the third paragraph of Article 63 of the Social Insurance Law, and use the auction proceeds to offset the social insurance premium and overdue fine that should be paid:

(1) Upon inquiry, the balance of the employer's bank account is less than the amount of social insurance premiums that should be paid, and no guarantee contract has been signed;

(two) after the distribution, the employer fails to pay the social insurance premiums payable in full and has not signed a guarantee contract;

(3) After the expiration of the deferred payment agreement, the employer still fails to pay the social insurance premium in full due to changes in the market price or rights of the secured property.

Twenty-sixth social insurance agencies to apply to the people's court for compulsory execution, shall provide the following materials:

(1) An application for compulsory execution;

(two) the facts, reasons and basis of the employer's failure to pay social insurance premiums and late fees;

(3) Notice of the social insurance agency to pay within a time limit;

(four) the opinions of the employer;

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

(6) Property information of the employing unit applying for compulsory execution;

Other materials required by laws, administrative regulations and people's courts.

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