the zhejiang province social insurance premium collectionmethod

Chapter I General Provisions Article 1 In order to strengthen and standardize the collection and payment of social insurance premiums, these measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees, the Regulations on Work-related Injury Insurance, the Regulations on Basic Endowment Insurance for Employees in Zhejiang Province, the Regulations on Unemployment Insurance in Zhejiang Province and other laws and regulations, combined with the actual situation of this province. Article 2 These Measures shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums (hereinafter referred to as social insurance premiums) within the administrative area of this province. Article 3 The term "payer" as mentioned in these Measures refers to the state organs, institutions, enterprises, private non-enterprise units, social organizations and other organizations and urban self-employed workers who should pay social insurance premiums in accordance with laws, regulations, rules and the provisions of the provincial people's government.

The term "urban individual workers" as mentioned in these Measures includes urban individual industrial and commercial households, freelancers and other personnel who are insured by themselves according to law. Article 4 People's governments at or above the county level shall strengthen their leadership over the collection and payment of social insurance premiums, organize the collection, management and supervision of social insurance premiums, promote the informationization and standardization of collection and payment management, and ensure the legitimate use of social insurance funds. Article 5 The collection scope, payment base and rate of social insurance premiums shall be implemented in accordance with laws, regulations, rules and the provisions of the provincial people's government. Article 6 Social insurance premiums shall be collected by the local tax authorities of the people's government (hereinafter referred to as local tax authorities) according to the insured relationship. The collection and payment of social insurance premiums of enterprises that originally implemented industry as a whole shall be implemented in accordance with the relevant provisions of the state and the province. Seventh payment units shall pay social insurance premiums in full and on time. The social insurance premiums that employees (employees) should pay shall be withheld and remitted by their units in their wages (salaries). Article 8 Social insurance premiums shall be paid into the state treasury in full and on time in accordance with the provisions on tax warehousing, and incorporated into the financial special account of the social insurance fund. The financial department shall conduct accounting and supervision in accordance with the law, implement the management of two lines of revenue and expenditure, and use the funds for special purposes. No unit or individual may intercept, occupy or misappropriate.

The local tax authorities shall not withdraw any fees from the social insurance fund. The funds required for the collection and payment of social insurance premiums are included in the financial budgets at all levels. Article 9 Local tax authorities, labor and social security departments (hereinafter referred to as labor and social security departments) and financial departments shall strengthen cooperation, exchange information, and do a good job in networking with computers to realize information sharing.

The relevant departments and units shall truthfully provide the local tax authorities with information related to the payment and withholding of social insurance premiums. The local tax authorities shall timely provide the social insurance agencies with information on collection and payment. The social insurance agency will summarize the relevant information and report it to the labor and social security department. Article 10 Labor and social security departments and local tax authorities shall widely publicize social insurance laws and regulations, popularize social insurance knowledge, and provide free social insurance consultation and inquiry services.

Payment units and employees (employees) have the right to inquire about payment records according to regulations. Chapter II Registration, Declaration and Payment Article 11 A payment unit that has gone through tax registration shall go through social insurance payment registration at the same time. Payment units that do not need to apply for tax registration shall apply to the local tax authorities for social insurance payment registration within 5 days from the date of social insurance registration.

If the payer has the obligation to withhold and remit, the local tax authorities shall indicate it on their social insurance payment registration certificate. Article 12 Where a payer changes its name, domicile, nature of ownership, legal representative, bank, insured person and other social insurance registration items, it shall go through the social insurance registration change at the social insurance agency within 30 days from the date of change. The social insurance agency shall timely transmit the changed social insurance registration information to the local tax authorities, and the local tax authorities shall change the social insurance payment registration content accordingly. Thirteenth payment units in accordance with the law to terminate, it should be within 30 days from the date of termination for social insurance payment cancellation registration.

The payer shall pay social insurance premiums (including interest, late fees and fines) to the local tax authorities before going through the cancellation of registration. Article 14 The payer of social insurance registration and social insurance payment registration shall use the organization code. Among them, urban self-employed workers use the resident ID number. Fifteenth payment units shall pay the social insurance premiums of last month on a monthly basis.

With the consent of the local tax authorities, the payer may make monthly and year-end advance payments.

Individual workers in cities and towns can declare and pay social insurance premiums by simple means such as degenerate levy period. Sixteenth payment units shall, in accordance with the relevant provisions, calculate the payable amount by themselves before 10 every month, declare and pay social insurance premiums to the local tax authorities, and be responsible for the authenticity of the declared items. Among them, urban individual workers declare and pay to the local tax authorities with the amount of payment approved by the social insurance agency.

If it is really difficult for the payer to declare social insurance premiums within the above-mentioned time limit, he shall submit a written application for extension of declaration to the local tax authorities before the 7th of each month, and handle it within the approved time limit after being approved by the local tax authorities.

If an application for deferred payment of social insurance premium is approved, the social insurance premium shall be paid in advance before 10 every month according to the actual amount paid last month or the amount payable approved by the local tax authorities, and shall be settled within the approved extension period.