Shenyang city social insurance premium collection regulations

Chapter I General Provisions Article 1 In order to strengthen and standardize the collection of social insurance premiums, guarantee the payment of social insurance premiums, and safeguard the legitimate rights and interests of employees, retirees and unemployed, these regulations are formulated in accordance with the State Council's Provisional Regulations on the Collection and Payment of Social Insurance Premiums, and in the light of the actual situation of the city. Article 2 These regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums and industrial injury insurance premiums (hereinafter collectively referred to as social insurance premiums) within the administrative area of the city. Exceptions are made by the state and the province. Article 3 Social insurance premiums shall be collected and paid in accordance with the following scope:

(1) The scope of collection of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, urban self-employed industrial and commercial enterprises and their employees, and institutions under entrepreneurial management and their employees;

(2) The scope of collection of basic medical insurance premiums: State-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their staff, institutions and their employees, private non-enterprise units and their employees, and social organizations and their full-time employees;

(3) the scope of the levy of unemployment insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees, institutions and their employees, and social organizations and their full-time employees. urban enterprises and their employees, institutions and their employees, and urban individual industrial and commercial households with hired workers and their hired workers;

(4) the scope of the collection of industrial injury insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, and individual industrial and commercial households with hired workers and their employees.

Urban residents other than those stipulated in the preceding paragraph (a) and (b) may participate in basic pension insurance and basic medical insurance in accordance with the relevant provisions. Article 4 The base and rate of social insurance premiums shall be implemented in accordance with the relevant laws, regulations, rules and the relevant provisions of the provincial and municipal governments. Article 5 The municipal labor security administrative department shall be responsible for the management, supervision and inspection of the collection of social insurance premiums in the city.

Social insurance agencies are responsible for the registration of social insurance premiums, and may be entrusted by the administrative department of labor security to carry out inspections and investigations relating to the registration and declaration of social insurance.

Local tax authorities are responsible for the collection of social insurance premiums.

The municipal finance, audit and other departments and the handling bank shall, in accordance with the division of responsibilities, do the work related to the collection of social insurance premiums. Article 6 The contributing units and individuals must pay social insurance premiums in full and on time. Article 7 The collected social insurance premiums shall be included in the social insurance fund, which shall be used exclusively for special purposes and shall not be misappropriated by any unit or individual. Article 8 The collection and management of social insurance premiums shall be open and fair, and shall be subject to the supervision of the society. Chapter II Collection and Management Article 9 The municipal labor security administrative department, in conjunction with the local tax authorities to prepare an annual social insurance premium collection plan, by the municipal finance department for examination, reported to the municipal people's government for approval and implementation. Article 10 The contributing units must apply for social insurance registration with the local social insurance agency to participate in social insurance.

Social insurance registration includes the following matters:

(i) the name of the unit;

(ii) its residence or place of business;

(iii) its legal representative or person in charge;

(iv) the type of the unit;

(v) the unified code of the organization;

(vi) the competent authority;

( (vii) affiliation;

(viii) account number of the bank where the account is opened;

(ix) other matters prescribed by the social insurance administration organization. Article 11 Within 30 days from the date of obtaining the business license for a contributory unit engaged in production and operation, and within 30 days from the date of approval of establishment by the relevant authorities for a contributory unit not engaged in production and operation, the contributory unit must apply to the local social insurance agency for social insurance registration. The social insurance agency shall complete the examination within 10 working days from the date of acceptance and issue a social insurance registration certificate. Article 12 Within five working days from the date of receipt of the social insurance registration certificate, a contributing unit shall go to the competent local tax authority for registration of contributions. Article 13 If the social insurance registration of a contributing unit is changed or a contributing unit is terminated in accordance with law, it shall, within 30 days from the date of change or termination, go to a social insurance agency to handle the procedures for changing or canceling the social insurance registration after settling the outstanding social insurance premiums. Article 14 Within five working days after a contributing unit has gone through the procedure of canceling its social insurance registration, it shall go to the competent local tax authorities to go through the procedure of canceling its contribution registration. Article 15 A contributing unit must declare the amount of social insurance premiums payable to the social insurance agency and the local tax authorities before the 15th day of each month.

The local tax authorities shall approve the amount of contributions payable by the contributing units and issue letters of levy and payment.

If a contributing unit is unable to go through the declaration procedures on schedule due to natural disasters, major events and other force majeure factors, it may postpone the procedures and make up for them in a timely manner after the force majeure factors are eliminated. Article 16 Contributing units and individual contributors shall pay social insurance premiums in monetary terms.

Individual contributors to pay social insurance premiums, by their units from their wages withheld on behalf of the payment. Article 17 If the local tax authorities find that a contributing unit meets the conditions for participation but has not registered for social insurance, they shall issue a Notice of Deadline for Social Insurance Registration to it, and the contributing unit shall register for social insurance with the social insurance agency within the deadline.