About the method of retroactive payment of social security contributions

Part I, general overview

I. Why does the city introduce social insurance premium collection methods?

(a) to implement the relevant laws and regulations of the national and provincial governments. 2012 July 1 implementation of the "Chinese people's *** and the State Social Insurance Law", clearly put forward the old age, industrial injury insurance should be levied on the basis of gross wages; "Zhejiang Province, social insurance premiums levy and collection methods" (Provincial Government Decree No. 188) and "the General Office of the People's Government of Zhejiang Province, on the advancement of the work of social insurance premiums of the five fee collection Opinions" (浙政办发[2006]111号)文件，requires social insurance premiums to be collected by five fees and to determine the base of social insurance contributions according to the calculation of the total wages of the employees.

(2) safeguard the legitimate rights and interests of employees and enhance the fund's ability to resist risks. The city's social insurance system after more than 20 years of development, has realized the system of full coverage, but from everyone enjoys the overall requirements of social security is still far away, especially a considerable number of smaller enterprises and units of workers are still outside the social insurance system, the insured units are also varying degrees of underreporting, omission of the phenomenon of social insurance premiums. At the same time, as the level of protection increases year by year, the pressure on the fund's expenditures is also increasing. Therefore, to enhance the fund's ability to pay for a rainy day is conducive to the long-term development of the social security cause.

(3) further improve the construction of social insurance system. The city's current declaration of social insurance premiums, collection work, mainly based on the old age, medical, unemployment, work-related injuries and maternity insurance regulations, there is a collection basis is not uniform, inconsistent interpretation of the caliber of the levy period is different and different business operations, and many other issues, to the insured units, insured persons to bring some confusion, but also affects the level of service to improve the handling of the long term will inevitably affect the function of social security.

These are the main reasons for the increase in the number of social security employees.

Second, the social insurance premium collection method applies to which range of objects?

(a) The applicable objects include employers and individual workers. Employers include enterprises, state organs, public institutions, social organizations, private non-enterprise units and individual business households within the administrative area of Ningbo City. Individual workers include unemployed persons, flexibly employed persons, part-time workers who are allowed to participate in social insurance in accordance with various laws and regulations, and other types of persons who participate in the insurance in the form of individuals.

(2) The scope of application refers to the participation in employee pension insurance, employee medical insurance, unemployment insurance, industrial injury insurance and maternity insurance among the above objects;

(3) The applicable types of participation also include the participation in low-standard old-age pension insurance, hospitalization medical insurance and social insurance for migrant workers among the above objects.

Three, the specific implementation of social insurance premium collection methods?

The measures will be implemented from May 1, 2013 onwards.

Part II, Social Security Policy Adjustments

4. What are the changes in the low-standard pension insurance and related policies?

(a) From May 1, 2013, the low standard pension insurance is no longer applicable to all types of employers (individual business households containing employees) and their employees (employees), their employees (employees) of the pension insurance individual contribution standards, by the social security agencies uniformly adjusted in accordance with the standard of the basic old-age insurance, of which the individual contribution base is lower than 60% of the previous year's level of the community, uniformly adjusted to 60%; Individual industrial and commercial household participants in the individual contribution base is lower than 80% of the previous year's social level, uniformly adjusted to 80%.

(ii) after the adjustment of the low standard pension insurance, hospitalization medical insurance also no longer applies to all types of employers (individual business households containing employees). In order to reduce the burden on enterprises and employees, the establishment of a three-year transition period. During the transition period, employees who were originally enrolled in hospitalization insurance may be retained with their consent; after the movement of employees, hospitalization medical insurance will no longer be retained. After the end of the transition period, the unified adjustment to the basic medical insurance.

V. What are the changes in the social insurance policy for migrant workers?

(1) Improvement of migrant workers to make up for the transfer of methods. Migrant workers requesting the transfer of the insured relationship to the basic old-age insurance, can be applied for by the individual, the ∑ participation in the year corresponding to the ∑ contributions to the average monthly salary of on-the-job workers in the previous year of 60

% x 8% of the standard, make up for the individual contributions to the portion, for the transfer procedures.

(2) During the transition period from May 2012 to April 2016, the medical insurance for migrant workers was adjusted from the original major medical insurance to the basic medical insurance for migrant workers. Its treatment on the original basis, mainly the following adjustments: First, adjust the method of recording the number of years of contributions. Migrant workers in the city to enjoy the monthly pension insurance treatment, the contribution period by 2:1 converted to urban workers basic medical insurance contribution period; Second, increase the medical insurance account. Within the scope of urban co-ordination, the individual accounts of its participants are credited at a rate of

2% of the base of their contributions; thirdly, it is to increase the outpatient medical treatment. Individual account can be used in accordance with the provisions of the designated medical institutions outpatient medical treatment or to the city designated retail pharmacy to buy health insurance non-prescription drugs, but also can be issued by the designated medical institutions to dispense prescriptions to the designated retail pharmacy to buy drugs, the individual account funds run out of outpatient medical expenses borne by the individual, the previous year's balance of the individual account funds can be carried forward to the calendar year individual account. After the end of the transition period, the unified adjustment to the basic medical insurance.

From May 1, 2013, which aspects of the basic medical insurance policy for employees have been adjusted?

(1) Expanding the scope of payment of individual calendar year account funds. Participants' basic medical insurance individual account funds can be used to purchase lumbar support, neck brace, home oxygen generator, wheelchair and crutches at the designated retail pharmacies of the city's basic medical insurance.

(ii) expand the special disease treatment program. The original included in the "Zhejiang Province basic medical insurance medical service project catalog" of organ and tissue transplantation postoperative anti-rejection treatment, liver transplantation postoperative anti-rejection treatment, adjusted to: organ and tissue transplantation and in line with the scope of payment of medical insurance postoperative anti-rejection treatment.

Seven, the provincial people's government of the pension insurance contribution rate of what new regulations?

According to the Provincial People's Government "on the unification of the province's employers of basic pension insurance premium contribution rate notice" (浙政发[2011]99号), the relevant provisions of the provincial employers of basic pension insurance contribution rate should be adjusted to 14%, the city will be carried out from May 1, 2013 onwards in place.

Eight, the urban area within the scope of the social insurance policy adjustment of migrant workers how to determine the standard of contribution?

Types of insurance

Rates

Fee base

Upper and lower limits

Pension insurance

Enterprises

14% + 8%

Previous year's average salary of the individual

Minimum wage - previous year's social 300%

Individual business households

12% + 8%

Previous year's average wage

Minimum wage - 60% of the previous year's average

80% - 300% of the previous year's average

Medical insurance

5.5% + 1%

60% of the previous year's average

Unemployment insurance

2%

Minimum wage

Workers' Compensation Insurance

By Industry

Previous year's average salary of the person

Previous year's social average 60%-300%

Maternity Insurance

0.7%

Previous year's social average 60%

Part III, the adjustment of the levy system

Nine, why should the levy system of social insurance premiums be Adjustment?

An important element of the social insurance premium collection method is the adjustment of the social insurance premium collection system. The Social Insurance Law puts forward the unified collection of social insurance premiums, and the Measures for the Collection and Payment of Social Insurance Premiums in Zhejiang Province puts forward the requirements of collecting social insurance premiums on the basis of the employee's total wages, combining the collection of five fees, and collecting them by the local tax authorities. The current collection method in Ningbo is that the social insurance agency approves the contribution base and the amount of contributions to be paid, and provides the data to be collected by the local tax authorities, which is at variance with the provisions of the national and provincial governments. In order to carry out the implementation of the social insurance law and provincial government regulations, by the municipal government unified deployment, issued the "Interim Measures for the Administration of Social Insurance Premiums Collection in Ningbo" (hereinafter referred to as the "Interim Measures"), by the Municipal Bureau of Human Resources and Social Security Bureau, the Finance Bureau, the Local Taxation Bureau of the three departments of the joint implementation of the social security fee collection system to adjust the work of the current specific.

X. What are the relevant adjustments to the social security collection system for the insured units?

First, it has been determined that enterprises and private non-enterprises shall declare the total amount of wages to the local tax authorities on their own and assume the obligation to pay social insurance premiums accordingly;

Second, a variety of management methods have been set up for the units that are not enrolled in the insurance system, canceled, disappeared, lapsed, and other units as well as various types of contributing units in arrears to solve the current irregularities in social security contributions;

Third, the local tax authorities will With the help of the tax management platform, to provide standardized, convenient and efficient payment services for contributors,

Fourth, in order to ensure convergence with the current social insurance collection methods, to give employers an appropriate buffer, from the city's practical point of view, the social insurance premium collection methods to the "overall arrangements, step by step" way to be carried out and implemented. The total wages of the enterprise unit can be declared at no less than the sum of the employee's individual contribution base.

What is the scope of social insurance premiums collected by the local tax authorities?

According to the Interim Measures for the Administration of Social Insurance Premiums Collection in Ningbo, the scope of social insurance premiums collected by local tax authorities in our city is divided as follows:

1. Scope of insurance: basic old-age pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums for urban workers and individual workers within the administrative area of our city; social insurance premiums for urban workers participating in the city's foreign workers; and hospitalization premiums, social insurance premiums, hospitalization premiums, and other social insurance premiums. workers' social insurance premiums and hospitalization medical insurance premiums.

2. Objects of payment: Enterprises, private non-enterprises, state organs, institutions, social organizations, individual industrial and commercial households, urban individual workers and other contributing households that have registered for insurance.

XII. How do local tax authorities collect social security contributions from different insured units and different types of insurance?

The local tax department will be divided into three types of contributors: ① enterprises and private non-enterprises (hereinafter collectively referred to as "enterprises"); ② including state organs, institutions, social organizations, self-employed and other contributing organizations (hereinafter collectively referred to as "other contributors (hereinafter collectively referred to as "other contributing organizations"); and (iii) urban self-employed workers and self-employed households without employees (hereinafter referred to as "self-employed workers"). The collection methods for different contributors can be briefly summarized in a table as follows:

Type of Contributor

Unit/Individual Contribution Portion

Determination of Contribution Base

Collection Methods

Enterprises and Private Non-Enterprises

Unit Contribution Portion

Basic Five-Insurance

Units' Self-Declaration

District tax on the combined collection of the declared part and the approved part

Foreign workers, hospitalized medical

Social security department approved

Individuals to pay the part of

Social security department approved

State organs, institutions, social organizations, self-employed workers, etc.

Unit to pay the part of

Social security department Approved

The local tax is collected according to the approved data

Part paid by individuals

Individual workers (including those without employees)

Part paid by individuals

Approved by social security departments

The local tax is collected according to the approved data or entrusted to the bank to collect on behalf of the individual

Part IV: Social Security Business Regulations

Thirteenth: How do employers collect social security contributions? p>XIII. How do employers apply for social insurance registration, change and registration cancellation?

(A) social insurance registration: the provisions of social insurance premiums should be paid by the employer, should be received from the business license (non-production and business employers from the date of receipt of the approval of the establishment of the document) within 30 days from the date of receipt of a copy of the industrial and commercial registration business license, the State Quality Supervision issued by the unified code of the organization, the identity card of the legal representative or person in charge of the account bank account number of the valid documents, local tax registration certificate. Valid documents, local tax registration certificate, in accordance with the principle of local management of tax, to the same level of social insurance agency for social insurance registration, to receive the social insurance registration certificate.

(2) Change of social insurance registration. If an employer's name, residence or address, legal representative or person in charge, type of unit, department in charge, affiliation, account number of the depositary bank and matters related to social insurance registration are changed, the employer shall, within 30 days from the date of the change, apply for the change to the place of the original social insurance registration.

If the content of the change in social security registration involves changes in the content of the social insurance registration certificate, the social security agency shall withdraw the original certificate and reissue the social insurance registration certificate.

(3) Cancellation of Social Insurance Registration: In case of dissolution, bankruptcy, cancellation, merger and other circumstances, the employer shall, within 30 days from the date of business cancellation registration, go through the procedure of cancellation of social insurance registration with the original social security administration organization; in case of employers who don't need to go through the procedure of business cancellation registration, the employer shall, within 30 days from the date of the approval or announcement of termination by the relevant authorities, submit the registration to the social security administration organization for cancellation. Within 30 days from the date of approval or announcement of termination by the relevant authorities, the employer shall apply to the social security agency for cancellation of social insurance registration.

If an employer has a record of undeclared and unpaid fees before the registration is canceled, the employer shall first make a declaration and pay the unpaid fees to the local tax authorities. After the cancellation of social insurance registration, the social security agency shall send the registration cancellation information to the local tax authorities on a monthly basis.

Fourteenth, how to apply for insurance units to increase or decrease participation?

When a change occurs in the number of insured persons, the employer shall declare to the social security agency to which the unit's social security relationship belongs before the 25th day of the month in which the change occurs. The content of the declaration includes the basic information of the employees and the individual contribution base; at the same time, it should be declared to the local tax department of the tax relationship before the 15th of the following month to declare the total wages of the employees after the change of personnel and other relevant data.

Fifteen: How do insured units register for social insurance premium payment?

1. Contributing households that have applied for tax registration. A copy of the tax registration document should be provided to the social security agency for social insurance premium registration and enrollment procedures; for the convenience of the contributing households, the local tax and social security departments to establish a data **** enjoyment mechanism, the local tax department according to the social security information provided by the enrollment of the automatic registration of the payment of premiums without the need to go to the door; contributing households to pay social insurance premiums using a separate bank account need to be individually registered with the local tax department.

2. Contributing units that are not required to register for taxation by law. They should first provide the local tax department with information on the bank account for payment of contributions, register for the taxpayer identification number, and according to this number, go through the social insurance registration and enrollment procedures with the social security agency; for the convenience of the contributing households, the local tax and social security departments have established a data ****sharing mechanism, whereby the local tax department automatically handles the registration for payment of contributions based on the enrollment information provided by the social security.

3. Individual workers. The procedures for registration of contributions for individual workers are prescribed by the local tax authorities where the contributors are located.

16. How should the termination of contributions be handled in the case of dissolution, bankruptcy, abolition or merger of the contributing organization?

In case of dissolution, bankruptcy, revocation, merger, etc. of a contributing unit, it should go through the procedure of cancellation of social insurance registration with the social security agency in a timely manner according to the regulations after it has gone through the process of industrial and commercial deregistration or has been declared as terminated. For the convenience of the contributing households, the local tax and social security departments have established the data*** sharing mechanism, whereby the local tax department will handle the cancellation of the contribution registration automatically according to the deregistration information provided by the social security.

If a contributing household fails to handle the cancellation of its social insurance registration in accordance with the regulations, the local tax department will send a reminder to the social security department that the tax has been cancelled, and the social security department will handle the matter in accordance with the regulations; in the meantime, the contributing household still has to fulfill the obligations of declaration and payment in accordance with the law.

Seventeen: How to determine and declare the social insurance contribution base for individual insured employees?

Employers, before the start of the annual social security year, usually at the end of April and the beginning of May each year, declare the average monthly wages of all employees for the previous year in the manner prescribed by the social security agency. The social security agency will combine the average salary of the previous year's employees with the average salary of the previous year's employees published by the statistics and other relevant departments, and then calculate and determine the base amount of the employee's personal contributions by guaranteeing and capping 60% to 300% of the average monthly salary of the previous year's employees.

XVIII. How is the contribution base of different insured units determined?

Enterprises that have been insured declare their gross wages to the local tax authorities as the unit contribution base. Other contributing units and individual workers declare their individual contribution base to the social security agency in accordance with the regulations of the social security department, which approves the social security contributions to be paid by the unit and the individual in accordance with the regulations.

Nineteen: What are the contents of the declaration by the enterprise units to the local tax department?

Enterprise contribution units can adopt online declaration, mail declaration or door-to-door declaration and other declaration methods to declare the total wages of employees of the unit in the previous month to the competent enterprise tax department before the 15th day of each month (holidays are postponed) as the contribution base of the unit. The contents of the declaration include:

(1) the total wages of the employees of the contributing unit in the previous month;

(2) the number of employees of the contributing unit in the previous month;

(3) the amount of contributions payable by the contributing unit for the unit's contribution to the social insurance premiums for the current month;

(4) other relevant information on social insurance premiums required by the local tax authorities.

Of these, the total amount of wages of the personnel participating in some special types of insurance may be adjusted.

Twentieth, which types of personnel and what types of insurance in the enterprise units in the declaration, the total amount of wages can be adjusted?

(1) Provincial and ministerial units in Ningbo that have participated in the industry-coordinated social insurance shall make corresponding deductions when declaring the total wages of the corresponding types of insurance.

(2) Contributing units participating in social insurance for migrant workers and hospitalization medical insurance are allowed to make corresponding deductions when declaring the corresponding insurance.

(3) The gross wages of part-time workers who participate in work-related injury insurance and others who, according to the relevant regulations, can be insured by a single type of insurance can be declared in accordance with the corresponding type of insurance to which they are insured.

The total wages deducted above and the contribution base for single-type insurance participation shall be determined by the social security agency in accordance with the regulations and submitted to the local tax department, which shall make a consolidated collection.

21. What is the gross salary of an employee and how to calculate the gross salary of an employee?

Total wages of employees refers to the total amount of labor remuneration paid directly to all employees of each unit within a certain period of time. According to the Interim Measures for the Administration of Social Insurance Premium Collection in Ningbo City, the total wages of employees are calculated according to the statistical caliber stipulated by the national statistical department. The specific documents are the Provisions of the National Bureau of Statistics on the Composition of Total Wages (Decree No. 1 of the National Bureau of Statistics, 1990) and the Explanation of Certain Specific Scope of the Provisions of the National Bureau of Statistics on the Composition of Total Wages.

It should be noted that at present, units are allowed to declare their gross wages on the basis of no less than the sum of the individual employee's contribution base.

22. What are the requirements of local tax authorities for enterprises to declare social security contributions?

1, timely declaration, enterprises should declare the social insurance premiums belonging to the period of the previous month before the 15th of each month, in case of holidays, the declaration period will be postponed accordingly, and the late declaration will generate late payment fees on a daily basis.

2. Declare on your own. Enterprises calculate the total amount of wages and social security contributions payable by the unit and are responsible for the authenticity of the declaration.

3. Monthly declaration: The social security contributions payable by an enterprise shall be declared on a monthly basis, and shall not be combined and declared across multiple periods, and those that need to be declared retroactively shall be declared on a month-by-month basis.

4, accurate declaration, the total wages declared by the enterprise shall not be less than the sum of the individual employee's contribution base for that month, otherwise the declaration is inadmissible; the amount of social insurance premiums declared by the enterprise shall be rounded up to the nearest corner.

Twenty-three, the insured units should be how to pay social insurance premiums?

1. Time: The contributing households should deposit sufficient funds in their contribution accounts for payment of social insurance premiums before the 15th day of each month (holidays are postponed), and a late payment fee of five ten-thousandths of a cent will be added on a daily basis for late payment.

2. Methods: Contributors can pay the contributions by registering a debit bank account, paying in cash at the door, and some grassroots tax departments provide payment methods such as check payment and POS card, subject to the regulations of the competent tax authorities.

3. Amount: the amount of social security premiums payable by enterprise contributors for the month includes, in addition to the declared part of the unit contributions, the part of individual contributions withheld and paid on behalf of the individual, the part of retroactive contributions as well as the part of the unit contributions for foreign workers and hospitalization and medical insurance; for this reason, the local tax authorities will prompt the declared households with the full amount of the premiums payable for the month in the declaring system to avoid the inability to make deductions due to insufficient balance of the depositing and withdrawing accounts of the contributing households.

Twenty

Twenty-four, the collection method of social insurance premiums on how the period of time stipulated? How to solve the problem that the time genus period of health insurance is not consistent with the other four insurance?

Social insurance premiums are collected by the method of "enrollment in the same month and collection in the next month". That is, the insured units should be in the month of the employee labor relations, to the social security agency for insurance procedures, and in the following month for the formalities to the local tax authorities to declare the unit's total wages; the local tax authorities in the month of the declaration, to the insured units of the social insurance premiums; social insurance premiums levied by a unified record of the last month of the levy.

For example: the social insurance premiums that an enterprise should normally pay in June 2013 are the social insurance premiums belonging to the period of "2013-05-01-2013-05-31"; the total wages of employees that the enterprise should declare in June 2013 are The total amount of wages payable to employees in May 2013 is the total amount of wages payable to employees in June 2013 of the enterprise.

In order to ensure that the five social insurance premiums belong to a unified period of levy, stop levying the May 2013 payment units and individuals to pay medical insurance premiums. (The suspension of the levy does not include the new enrollees in April, the retroactive contributions related to the month to which they belong and the various types of retroactive contributions made in that month, as well as the areas where the period of levy belonging to the basic medical insurance premiums for employees and the basic pension insurance premiums for employees is unified).

25. What management measures can the local tax authorities take against contributing households that fail to fulfill their obligations to declare and pay contributions in accordance with the law?

1. Ordering the declaration and payment of fees by a specified period of time, and adding late fees.

2. Compulsory recovery of outstanding fees.

3. Conducting the identification of irregular and lapsed households, stopping the collection of social security fees from the household and sending information to the social security department, which can stop all social security benefits for the household.

4. If a contributing household makes an inaccurate declaration or refuses to make a declaration, the amount of contributions payable by the household may be authorized in accordance with the regulations.

26. What is the basis for charging late fees?

1. Article 86 of the Social Insurance Law: If an employer fails to pay the social insurance premiums in full and on time, the social insurance premium collection agency shall order the employer to pay the premiums within a certain period of time or to make up the full amount of the premiums, and shall impose a late fee of five ten-thousandths of a cent per day on the employer from the date of non-payment; if the employer fails to pay the premiums after the due date, the employer shall be liable to a fine not less than double and not more than triple of the amount of the outstanding contributions from the administrative department concerned.

2. Article 13 of the Provisional Regulations on the Collection and Payment of Social Insurance Premiums of the State Council: If a contributing unit fails to pay and withhold social insurance premiums in accordance with the provisions of the regulations, it shall be ordered by the administrative department of labor insurance or the tax authorities to pay the premiums by a certain period of time; if it fails to do so after the expiration of the period of time, it shall, in addition to making up for the arrears of payment, be subject to a fine of two ten-thousandths of a percent of the amount due, to be levied on a daily basis. The late payment fee shall be incorporated into the social insurance fund.

3. Article 22 of the Measures for the Collection and Payment of Social Insurance Premiums in Zhejiang Province: If a contributing unit fails to pay and withhold social insurance premiums in accordance with the provisions of the law, the local tax authorities shall order the unit to pay the social insurance premiums within 15 days and impose late payment fees in accordance with the standards stipulated in the Provisional Regulations on the Collection and Payment of Social Insurance Premiums.

Twenty-seven, social insurance premium collection methods for the insured units of social insurance arrears in what provisions?

If an insured unit fails to make the required declaration and pay the premiums or fails to pay the social insurance premiums in full and on time after making the declaration, the local tax authorities shall issue a notice ordering the payment of the premiums within 10 days from the date of arrears, and urge the employer to pay the premiums within the stipulated time limit. Still overdue payment, withholding or refusal to pay social insurance premiums, the local tax authorities can be based on the provisions of Article 63 of the Social Insurance Law, mandatory recovery.

Twenty-eight, what are irregular and lapsed households? How are they managed?

The local departments can recognize the contributing units that have not declared and paid the social insurance premiums to the local tax authorities for three consecutive months and have not found out the whereabouts of the units as non-normal households according to the regulations.

Local tax authorities and social security agencies simultaneously record the undeclared data and outstanding contributions of non-normal households and adjust the treatment of insured persons in accordance with relevant regulations. If the insured unit requests to be released from the irregular household, it should go to the tax authorities to complete the relevant formalities, and at the same time make up for the undeclared gross wages of the unit's employees, the contribution base and other relevant data and make up for the outstanding fees that are pending, and then the social security agency will resume the relevant treatment of the insured person after the payment of the full amount of the fees.

If a contributing unit is recognized as an irregular household for more than three months, the local department may recognize it as a lapsed household and cancel its registration for social insurance contributions, while the social security agency will handle the suspension of participation procedures for the insured.

Twenty-nine, what are the provisions of the social insurance premium collection methods on the authorized collection?

The meaning of the approved levy is that if a contributing unit fails to declare to the social security agency the individual employee contribution base within the prescribed time and in the prescribed manner, or fails to declare to the local tax authorities the unit contribution base and the amount to be paid, the social security agency or the local tax authorities shall, according to the regulations, approve the individual employee contribution base or the amount of the unit's contribution. The specific provisions are as follows:

(1) If the insured unit fails to declare the individual contribution base of the employees within the specified time, the social security agency will adjust the base of the previous year's personal contribution by 110%, and if the adjustment is lower than the minimum contribution base or higher than the maximum contribution base, it will be determined in accordance with the minimum or maximum contribution base.

(2) If an enterprise contributing unit fails to declare to the local tax before the 15th day of each month the unit contribution base and the amount payable for the previous month, and still fails to do so after being ordered by the local tax authorities to make a declaration by the deadline, the local tax authorities may temporarily authorize the amount of social insurance premiums payable at 110% of the amount of social insurance premiums payable for the previous month.

Thirty: What legal consequences will be borne by a contributor who does not fulfill the obligation to declare and pay contributions according to law?

1. Failure of a contributing household to fulfill its obligation to pay contributions in accordance with the law will result in damage to the employee's various social security entitlements and violate the employee's legitimate rights and interests. Employees can apply for mediation, arbitration, and litigation in accordance with the provisions of the "Chinese People's *** and State Labor Dispute Mediation and Arbitration Law" and "Rules for Arbitration of Labor and Personnel Disputes"; they can also request the social insurance administrative department to deal with them in accordance with the relevant provisions of the "Regulations on Supervision of Labor Security".

2, according to the provisions of the social insurance law, the employer fails to pay the social insurance premiums in full and on time, the social insurance premiums collection agency (local tax department) shall order the payment of the premiums by a certain period of time or to make up for the full amount of the premiums, and from the date of arrears in the payment of the premiums, the late fee of five ten thousandths of a percent shall be charged on a daily basis; if the premiums are not paid after the deadline, the administrative department concerned shall impose a fine of at least double and not exceeding triple of the amount of the premiums in arrears.

31. How is the starting time for the enjoyment of medical insurance benefits for the employees of the insured units stipulated?

Employers participating in employee medical insurance (including individual business) for employees for the month following the declaration of insurance procedures, should be paid in accordance with the corresponding personnel status, insured persons from the unit of levy to the account of the following month to enjoy the corresponding treatment.

32. What service measures will the local tax authorities provide for the insured units?

1. Information ****sharing, to avoid the contributors to do things more than once. Local tax departments and social security agencies to realize data networking *** enjoy, the local tax department in the social security window to issue the relevant contributions to inform the instrument, to avoid contributing households in the local tax and social security departments to go back and forth.

2. With the help of tax informatization platform, it provides convenient means of payment. Payment can be made like tax payment, enjoying service measures such as network declaration, automatic bank deduction, SMS reminder and business counseling.

3. Strengthening communication with the social security department, providing convenience for fee-paying households to apply for deferred payment, refund, and reduction of levy, etc., and applying for the retention of medical insurance treatment for the special cases of fee-paying households, so as to ensure that the fee-paying households enjoy the social security rights and interests they are entitled to.

4. Increasing the content of social security collection in various tax-enterprise communication platforms: 12366 hotline, policy counseling sessions, online tax service halls and other platforms will gradually increase policy counseling, consultation and handling of social security collection.

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