Social Security Premiums Assisted Filing Software Update Instructions and Brief Operation Illustrations

Hello! The social security consulting questions you submitted on our website have been received, and the brief replies to the information you provided are as follows:

I. The city's local tax department has been implementing the collection of social security premiums with full responsibility since October 2009, and from November onwards, the operational issues regarding the increase and decrease of the staff will be dealt with in accordance with the following rules:

(1) The contributing unit should increase the number of staff in the month when the starting pay is increased, and reduce the number of staff in the month when the stopping of pay is stopped, and the reduction of the staff will be handled only when there are records of arrears of fees. If there is a record of arrears of fees at the time of reduction, the contributing unit has to clear the arrears of fees before applying for the reduction of staff.

(2) The increase in the number of employees in the same month can be handled several times in a month, regardless of whether the contributing unit has declared the social security contributions for the month.

(3) should be reduced in the month, the contributing unit should be declared in the month from 1-15 days before the declaration of the month's social security contributions for the month for the reduction of applications; such as after the period can not apply for a reduction in the next month for the reduction of the next month; such as belonging to the reduction of untimely for the next month can be processed for the refund of the fee.

Please go to the front desk of the competent tax authority to handle the procedures for increasing the number of employees in the case described in your question.

Declaration at the front desk: it includes both paper declaration and disk (U disk) declaration.

(1) paper declaration: within 1-15 days of each month, the contributing unit goes to the tax office, fills in two copies of the Registration Form for Individual Details of Social Insurance Premiums and submits the declaration, and submits a copy of the tax registration certificate for verification. In case of staff reduction, proof of termination of labor contract must be provided.

Precautions: before handling the increase or decrease in the number of employees, the contributing unit must first go to the labor department (Employment Center) for the record of employment in accordance with the provisions of the Labor Department (Employment Center), and to keep their own labor department stamped by the (2) disk (USB) declaration: changes in the number of more than five contributing units can use a disk (USB) declaration.

Paying units can use the "Auxiliary System for Declaration of Full Responsibility for Collection of Social Security Premiums and Local Taxes" (hereinafter referred to as "Auxiliary System for Declaration") to create and export the file of the report of increase and decrease in the number of employees to the disk (USB flash drive) from the 1st to the 15th of each month. Submit the disk (USB flash drive), two copies of the paper "Registration Form for Individual Details of Social Insurance Premiums", a copy of the tax registration certificate and the social security registration certificate to the tax office for declaration. (The installation program and operation manual of the "Declaration Aid System" can be downloaded from the website of Guangzhou Municipal Land Tax. If there is any change in the relevant policies, the local tax authorities will make adjustments to the "Declaration Aid System" and release the new upgrade package on the Guangzhou Local Taxation website for download and installation. Contributing units should use the latest version of the "Declaration Aid System" to make declarations every month).

When a contributing unit uses the "Declaration Aid System" to export files for increase or decrease in the number of employees, if the number of increase or decrease in the number of employees is more than 500, the system will export multiple files in the form of one file for each 500 people. When a contributing unit deposits the files into a disk (USB flash drive), it must deposit all the exported files of increase or decrease in the number of employees or the data will be incomplete otherwise. result in incomplete data.

Two, the insured person for retirement procedures, the actual number of years of basic medical insurance contributions must be 10 years, after the retirement of the body before enjoying basic medical insurance benefits. Contributions less than 10 years, should be a one-time payment of insufficient years (calculated on a monthly basis) of the transitional basic medical insurance premiums; a one-time payment of the difficulties, upon approval can be paid on a monthly basis. If the retiree dies during this period, the employer may cease to pay this fee for him.

The contribution standard for the transition fund is 7.5% of the average monthly salary of the employees of the city unit in the previous year (individuals do not contribute, and the unit is based on the average monthly salary of the employees of the city unit in the previous year*7.5%).

Calculation formula: contribution amount = (120 - months of health insurance contributions) * (the previous year the city unit workers average monthly salary * 7.5% + monthly contribution amount of major disease medical assistance)

Monthly contribution amount of major disease medical assistance = the previous year the city unit workers average monthly salary * 0.26%

Transitional health insurance premiums in principle require a one-time payment of less than one year. If there is difficulty in making a one-time payment, monthly payments can be made upon approval.

Documents to be submitted:

1. Approval Form for Payment of Transitional Medical Insurance Premiums (SF089) in duplicate

2. Copy of Guangzhou Employee's Labor Handbook

3. Copy of ID card

4. Paper copy of historical data of individual medical contributions

This is for Guangzhou.

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