What does the special audit of enterprise social security involve?

Through special audit and inspection, if it is found that a payer underreported or concealed the number of payers and the base of payment wages, in addition to paying the corresponding social insurance premiums in accordance with the regulations, it will also charge a late fee and give administrative punishment according to law. Payment units with major illegal acts shall be announced to the public by the administrative department of labor security. Although the announcement has been issued for a week, some enterprises are still not very clear about the work of social security special audit, so what is the special audit to be audited? What preparations should enterprises make?

The special audit and inspection of social insurance premiums of payment units, referred to as "special audit" for short, is the supervision process that the administrative supervision institution of social insurance fund of the labor and social security department entrusts an intermediary agency (accounting firm) to audit and inspect the social insurance premiums paid by employers who participate in social insurance pooling and pay social insurance premiums in the fund collection process, and recover the social insurance premiums confirmed by the audit. Special audit means that the municipal government allocates special funds to inspect enterprises, and enterprises don't have to worry about the issue of audit fees.

● Legal basis of special audit

Many enterprises don't understand the policy, and when they are inspected by special audit, they don't know the relevant legal basis of the state for this inspection. Here, this newspaper also lists these laws and regulations as follows.

I. Article 5 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees 1999 the State Council Decree No.259 stipulates that the administrative department of labor and social security of the State Council is responsible for the collection, management, supervision and inspection of social insurance fees 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 13 stipulates that if the payer fails to pay and withhold social insurance premiums in accordance with the regulations, 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 the overdue amount, from the date of default, an additional 2/1000 of the daily fines. Late payment fees are incorporated into social insurance funds.

Two. Article 11 of the State Council Decree No.423 of 2004 stipulates that the administrative department of labor security shall supervise the following matters: (7) The employer's participation in various social insurances and payment of social insurance premiums; Article 15 stipulates that the administrative department of labor security has the right to take the following investigation and inspection measures when implementing labor security supervision: (5) Entrust an accounting firm to audit the payment of wages and social insurance premiums by employers.

Three. Provisions of Beijing Municipality on the Collection and Payment of Social Insurance Fees Article 14 of Decree No.2003 130 of the municipal government stipulates that the administrative department of labor and social security may entrust an accounting firm to examine the payment of social insurance fees by payers.