How to pay the Interim Regulations on the Collection of Social Insurance?

Interim regulations on the collection and payment of social insurance premiums

The State Council DecreeNo. 10. The 259th time

(1adopted at the 13 executive meeting in the State Council on June 4, 1999, and1the State Council No.259 was promulgated on October 22, and shall come into force as of the date of promulgation. )

Chapter I General Principles

Article 1 These Regulations are formulated in order to strengthen and standardize the collection and payment of social insurance premiums and ensure the payment of social insurance premiums.

Article 2 These Regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter referred to as social insurance premiums).

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Article 3 The collection scope 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, and institutions and their employees that implement enterprise management.

The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.

The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Article 4 Payment units and individuals shall pay social insurance premiums in full and on time.

The social insurance premiums collected shall be incorporated into the social insurance fund for special purposes, and no unit or individual may misappropriate them.

Article 5 The administrative department of labor and social security of the State Council is responsible for the management, supervision and inspection of the collection and payment of social insurance premiums nationwide. The administrative department of labor security of the local people's governments at or above the county level shall be responsible for the collection, management, supervision and inspection of social insurance premiums within their respective administrative areas.

Article 6 Social insurance premiums shall be collected in a centralized and unified manner. The collection agencies of social insurance premiums shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by tax authorities, or by social insurance agencies (hereinafter referred to as social insurance agencies) established by the administrative department of labor security in accordance with the provisions of the State Council.

Chapter II Collection and Payment Management

Seventh payment units must apply to the local social insurance agencies for social insurance registration and participate in social insurance.

The registered items include: name, domicile, business place, type of unit, legal representative or person in charge, account number of the bank where the account is opened, and other matters stipulated by the administrative department of labor and social security of the State Council.

Article 8 A payer who has participated in social insurance before the implementation of these Regulations shall, within six months from the date of implementation of these Regulations, go to the local social insurance agency to re-register social insurance, and the social insurance agency shall issue a social insurance registration certificate.

Payment units that did not participate in social insurance before the implementation of this Ordinance shall, within 30 days from the date of implementation of this Ordinance, and payment units established after the implementation of this Ordinance shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration with business license or registration certificate and other relevant documents. Social insurance agencies will issue social insurance registration certificates after examination.

The Social Insurance Registration Certificate shall not be forged or altered.

The style of social insurance registration certificate shall be formulated by the administrative department of labor security of the State Council.

Article 9 If the social insurance registration items of the payer are changed or the payer is terminated according to law, it shall, within 30 days from the date of change or termination, go through the formalities for the change or cancellation of social insurance registration at the social insurance agency.

Tenth payment units must declare the amount of social insurance premiums payable to the social insurance agencies on a monthly basis, and pay social insurance premiums within the prescribed time limit after being approved by the social insurance agencies.

If the payer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.

Article 11 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the social insurance agency shall provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer in a timely manner.

Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money.

The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit.

Social insurance premiums shall not be reduced or exempted.

Thirteenth payment unit fails to pay and withhold social insurance premiums according to law, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, an additional 2/1000 of the daily fines. Late payment fees are incorporated into social insurance funds.

Article 14 The social insurance premiums collected shall be deposited in the financial special account of social security fund opened by the financial department in state-owned commercial banks.

Establish social insurance funds according to the overall scope of different types of insurance, including basic endowment insurance fund, basic medical insurance fund and unemployment insurance fund. Social insurance funds are accounted for separately.

Social insurance funds are exempt from taxes and fees.

Article 15 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the tax authorities shall provide the social insurance agencies with the payment information of the payment units and individuals in a timely manner; The social insurance agency shall collect relevant information and report to the administrative department of labor security.

Sixteenth social insurance agencies should establish payment records, including basic old-age insurance and basic medical insurance, and should record personal accounts according to regulations. Social insurance institutions are responsible for keeping payment records and ensuring their integrity and security. The social insurance agency shall send a personal account notice of basic old-age insurance and basic medical insurance to the payer at least once a year.

Payment units and individuals have the right to inquire about payment records in accordance with regulations.

Chapter III Supervision and Inspection

Seventeenth payment units shall announce the annual payment of social insurance premiums to employees and accept the supervision of employees.

Social insurance agencies shall regularly announce the collection of social insurance premiums to the public and accept social supervision.

Article 18 According to the regulations of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government on the collection and payment institutions of social insurance premiums, when the administrative department of labor security or the tax authorities inspect the payment of social insurance premiums by the units according to law, the units under inspection shall provide the employment situation, salary payment, financial statements and other information related to the payment of social insurance premiums, truthfully reflect the situation, and shall not refuse the inspection, and shall not lie or conceal it. The administrative department of labor and social security or the tax authorities may record, record, video, photograph and copy the relevant materials; However, it should be kept confidential for the payer.

When exercising the functions and powers listed in the preceding paragraph, the staff of the administrative department of labor security and the tax authorities shall produce their official certificates.

Article 19 When the administrative department of labor security or the tax authorities investigate and deal with cases of illegal collection and payment of social insurance premiums, the relevant departments and units shall give support and assistance.

Twentieth social insurance agencies entrusted by the administrative department of labor and social security, can carry out inspections and investigations related to the collection and payment of social insurance premiums.

Twenty-first any organization or individual has the right to report illegal acts related to the collection and payment of social insurance premiums. The administrative department of labor and social security or the tax authorities shall promptly investigate the report, handle it in accordance with the provisions, and keep the informant confidential.

Twenty-second social insurance funds shall be managed by two lines of revenue and expenditure, and shall be supervised by the financial department according to law.

Audit departments shall supervise the income and expenditure of social insurance funds according to law.

Chapter IV Punishment Rules

Twenty-third payment unit fails to handle the social insurance registration, change of registration or cancellation of registration in accordance with the provisions, or fails to declare the amount of social insurance premiums payable in accordance with the provisions, the administrative department of labor security shall order it to make corrections within a time limit; If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be fined more than 5000 yuan 1000 yuan; If the circumstances are particularly serious, the directly responsible person in charge and other directly responsible personnel may be fined not less than 5000 yuan but not more than 65438 yuan but not more than 0,000 yuan.

Article 24 If a payment unit violates laws, administrative regulations and the relevant state provisions on finance, accounting and statistics, forges, alters or intentionally destroys relevant account books and materials, or fails to set up account books, so that the base of social insurance premium payment cannot be determined, it shall be confiscated in accordance with the provisions of Article 10 of these regulations, in addition to administrative punishment, disciplinary punishment and criminal punishment in accordance with the provisions of relevant laws and administrative regulations; If the payment is overdue, the administrative department of labor and social security or the tax authorities shall, in accordance with the provisions of Article 13, decide to impose a late payment fee, and impose a fine of not less than 5,000 yuan but not more than 20,000 yuan on the directly responsible person in charge and other directly responsible personnel.

Twenty-fifth payment units and individuals who are dissatisfied with the punishment decision of the administrative department of labor security or the tax authorities may apply for reconsideration according to law; If you are not satisfied with the reconsideration decision, you may bring a lawsuit according to law.

Article 26 If a payer refuses to pay social insurance premiums and late fees within the time limit, the administrative department of labor security or the tax authorities shall apply to the people's court for compulsory collection according to law.

Article 27 If the staff of the administrative department of labor and social security, the social insurance agency or the tax authorities abuse their powers, engage in malpractices for selfish ends or neglect their duties, resulting in the loss of social insurance premiums, the administrative department of labor and social security or the tax authorities shall recover the lost social insurance premiums; If the case constitutes a crime, criminal responsibility shall be investigated according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.

Twenty-eighth any unit or individual who misappropriates social insurance funds shall recover the misappropriated social insurance funds; If there is illegal income, the illegal income shall be confiscated and incorporated into the social insurance fund; If the case constitutes a crime, criminal responsibility shall be investigated according to law; If it does not constitute a crime, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law.