Provisions of Labor Law on Paying Social Security

I. Provisions of the Labor Law on Social Security Payment

General principles for employers to pay social insurance:

The employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, conduct an audit and issue a social insurance registration certificate;

If the social insurance registration items of the employer are changed or the employer terminates according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to change or cancel the social insurance registration;

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. Without social insurance registration, the social insurance agency shall verify the social insurance premium it should pay;

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, who shall inform me of the details of paying social insurance premiums on a monthly basis;

If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month. After the payer completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Second, what is the social security payment process?

1, go to the social security bureau to open an account. Prepare the account opening materials, go to the local social security bureau to open an account, and generally find the account opening service window of the social security bureau to handle it. The required materials include: business license 1 copy (with official seal), organization code certificate 1 copy (with official seal), double-sided ID card of legal representative 1 copy (with official seal) and bank account opening permit 1 copy (with official seal).

2. Go to the Social Security Bureau to get the employee social security declaration and approval form. Under the condition that the number of social insurance contributions of the company remains unchanged, the company shall go to the Social Security Bureau to receive the social insurance premium declaration and approval form after 15 every month.

3. Go to the local tax bureau to change the tax payment certificate. It seems that if you get the social security fee declaration and approval form, you can pay directly in cash, or swipe your card, or go to ICBC to pay.

4. Pay at the bank where the company opens an account. Pay at the company's bank with the tax payment certificate.

Third, the company's social security payment ratio

Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

1, endowment insurance: 20% for the unit and 8% for the individual;

2. Medical insurance: unit contribution rate 10%, individual contribution rate 2%;

3. Unemployment insurance: unit contribution rate 1%, individual contribution rate 0.5%;

4. Maternity insurance: the unit contribution rate 1%, and individuals do not pay;

5. Work-related injury insurance: the unit contribution rate is 0.5%, and individuals do not pay.

Legal basis:

Article 58 of the Social Insurance Law

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. If the company fails to pay social security, employees can complain to the local labor inspection department or social security department and ask the employer to pay social security for them. Social Insurance Law Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.