Conditions for units and individuals to apply for social security in the tax bureau

Unit social insurance premium declaration

Application conditions

Units paying social insurance premiums shall declare and pay social insurance premiums in accordance with the provisions of laws and administrative regulations or the reporting period and contents determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Set the foundation

The Position of Paragraph 1 of Article 60 of People's Republic of China (PRC) Social Insurance Law

It can be handled through the tax service hall of the county and district bureaus of Liaoning Provincial Taxation Bureau and Liaoning Provincial Electronic Taxation Bureau. See /bsfw/bsdt/ for the specific location, and see/for the website of the electronic tax bureau.

Processing organization

Competent tax authorities

charging standards

be free of charge

Processing time

Time stipulated by the General Administration: instant settlement.

Liaoning promised time: instant settlement

Working days: 8: 30 am ~11:30, afternoon 13:00 ~ 17:00. For details, please see Tax Service Office /bsfw/bsdt/

Contact number

Contact telephone number of tax service hall of county and district bureau of Liaoning Provincial Taxation Bureau. See /bsfw/bsdt/

Treatment process

Matters needing attention of payer

1. The payer shall be responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of Liaoning Provincial Taxation Bureau or collected at the tax service hall. Notice of social insurance premium verification issued by the social insurance agency.

3. The payer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.

4. If the information provided by the payer is a copy, it shall be marked as "consistent with the original" and signed.

5. The unit payer generally declares and pays social insurance premiums on a monthly basis.

6. There are two main ways for unit payers to declare and pay social insurance premiums. First, the payer declares the payment independently within the prescribed time limit; The second is to pay according to the payment amount approved by the social security agency, and the specific implementation measures are subject to local policies.

7. The unit payer who pays the social insurance premium according to the data approved by the social security agency does not need to provide the social insurance premium approval notice and other materials when the information system of the tax authorities can receive the application data approved by the social security agency.

8. The social insurance premiums that individual employees should pay shall be withheld and remitted from their own wages by the unit where they work.

9. Continue to implement the policy of reducing the unemployment insurance premium rate by stages with the total premium rate of 1% until 3 1 in August 2023. From May 1 2022 to April 30, 2023, if the accumulated balance of industrial injury insurance funds in each city can be paid to the overall planning area for more than 18 months, the enterprise can be reduced by 20% on the basis of the current rate; During the period, if the accumulated balance of industrial injury insurance funds in various cities reaches the range of reasonable payment months, the rate will be stopped from being lowered.

10. The tax authorities provide the service of "running at most once". On the premise that the information is complete and meets the statutory acceptance conditions, the payer only needs to visit the tax authorities once at most.

1 1. Expand the scope of difficult industries to implement the holdover policy. On the basis of implementing three social insurance premium policies for five extremely poor industries, such as catering, retail, tourism, civil aviation, highways, waterways and railway transportation, the scope of implementation will be further expanded, focusing on manufacturing enterprises whose industrial chains and supply chains are greatly affected by the epidemic and whose production and operation are difficult. Enterprises with difficulties in delaying the expansion of production can apply for deferring the payment of three social insurance premiums, of which the old-age insurance premium will be postponed until the end of 2022, and the industrial injury and unemployment insurance premium will not be postponed for more than 1 year. The time limit for deferred payment of endowment insurance premiums in five poverty-stricken industries will be extended to the end of 2022. During the holdover period, the late payment fee will be exempted. Individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity may voluntarily suspend their payment if they have difficulties in paying fees in 2022, and pay them back before the end of 2023. The payment base will be selected independently in the payment grade of flexible employees in 2023, and the payment period will be calculated cumulatively.