Provisions on the Collection and Payment of Social Insurance Fees in Liaoning Province (revised on 20 16)

Chapter I General Provisions Article 1 In order to strengthen and standardize the collection and payment of social insurance premiums and ensure the payment of social insurance premiums, these Provisions are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees of the State Council (hereinafter referred to as the Regulations). Article 2 These Provisions shall apply to the collection and payment of basic old-age insurance premium, unemployment insurance premium, industrial injury insurance premium, basic medical insurance premium and maternity insurance premium (hereinafter referred to as social insurance premium). Article 3 The collection scope of the basic old-age insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, individual industrial and commercial households without employees in cities and towns, part-time employees in employers who have not participated in the basic old-age insurance, other flexible employees, institutions with enterprise management and their employees, referring to the units managed by the Civil Service Law, The organs (units), institutions and their staff who are managed according to the Civil Service Law, who have reached the age of 16 (excluding students at school), and the staff of non-state organs and institutions and urban and rural residents who are not included in the basic old-age insurance system for 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 collection scope of work-related injury insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises.

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.

Collection scope of maternity insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises. Fourth social insurance premium payment base and rate in accordance with laws, regulations, rules and the relevant provisions of the State Council, provincial and municipal government. Article 5 The term "payer and payer" as mentioned in these Provisions refers to the units and individuals that should pay social insurance premiums in accordance with laws, regulations and rules and the relevant provisions of the State Council, provincial and municipal governments. Sixth payment units and individuals must pay social insurance premiums in full and on time. Article 7 The administrative department of labor security of the people's governments of provinces, cities and counties (including county-level cities and districts, the same below) shall be responsible for the management, supervision and inspection of the collection and payment of social insurance premiums within their respective administrative areas.

Local tax authorities are responsible for the collection of social insurance premiums. Chapter II Administration of Collection and Payment Article 8 The collection and payment of social insurance premiums shall be subject to the registration system.

Social insurance agencies shall be responsible for the collection and registration of social insurance premiums in accordance with the provisions of Articles 7, 8 and 9 of the Regulations. Ninth payment units must declare the amount of social insurance premiums paid to the social insurance agencies and local tax authorities before 15 every month. The local tax authorities shall verify the payment amount of the payment unit and issue a collection and payment book.

Due to natural disasters, major events and other force majeure factors, the payment unit can not go through the declaration procedures on schedule, and can postpone the application. After the force majeure factors are eliminated, they shall be dealt with in time. Article 10 According to the provisions of labor laws, regulations and rules, enterprises, institutions and employees are the units and individuals that pay social insurance premiums after the labor relations (including factual labor relations) are determined. Except for employees who do not pay social insurance premiums as stipulated by laws, regulations and rules. Eleventh payment units must pay social insurance premiums in full to the local tax authorities in the form of money from 1 to 15 every month.

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. Twelfth social insurance premiums shall be levied on the principle of territoriality. However, in any of the following circumstances, the following provisions shall apply:

(a) construction enterprises and their employees who come from other provinces to our province and cross-city temporary construction in the province shall pay social insurance premiums to the tax authorities where the enterprise is located in industrial and commercial registration;

(two) other enterprises and institutions in the province across provinces and cities pay social insurance premiums at the local tax authorities where wages are calculated;

(three) the original implementation of the industry as a whole enterprises, to the provincial local tax authorities directly under the Shenyang institutions to pay the basic old-age insurance;

(four) enterprises and institutions directly under the province in Shenyang shall pay the basic old-age insurance premium to the local tax authorities directly under the province in Shenyang. Thirteenth social insurance premiums shall be deposited in the financial accounts of social insurance funds opened by the financial department in state-owned commercial banks.

Social insurance funds shall, according to the overall scope of different types of insurance, establish basic old-age insurance funds, unemployment insurance funds, industrial injury insurance funds, basic medical insurance funds and maternity insurance funds respectively. Social insurance funds are accounted for separately.

Social insurance premiums are exempt from taxes and fees. Social insurance premiums are paid before income tax. Fourteenth local tax authorities shall provide the social insurance agencies with the social insurance premiums paid by the paying units and individuals this month before the 20th of each month. Social insurance agencies shall establish payment records, including basic old-age insurance and basic medical insurance, and record them in personal accounts in accordance with regulations.

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