Hunan social security payment

Legal analysis: (1) About the unit and employees.

1. The arrears before 20 16 12 3 1 formed after the insured units and employees declare the base number shall be paid back according to the original declaration base and the proportion of payment in the same period, and the late payment fee shall be charged according to the regulations. Uninsured units and employees, uninsured employees of insured units have not declared, or the arrears have not been fully declared before 20 16 12 3 1, the payment base shall be approved based on the actual wages of employees over the years, repaid according to the proportion of payment during the same period, and the late payment fee shall be charged according to the regulations. Enterprises in difficulty who have no ability to pay fees may be exempted from paying late fees with the consent of the people's government at the same level.

After 2.20 17 1 10, the old-age insurance premiums owed by all units and employees shall be paid according to the payment base approved by the actual wages of employees over the years, and at the same time, late fees shall be charged in accordance with the Social Insurance Law, the Administrative Provisions on the Declaration and Payment of Social Insurance Fees and other relevant regulations. If the arrears of enterprises in difficulty have been deferred in accordance with the Notice of Hunan Provincial Department of Human Resources and Social Security and Hunan Provincial Department of Finance on Further Reducing the Comprehensive Cost of Enterprises in the Real Economy (Ren Xiang Shefa [2065438+06] No.84), the late payment fee shall be exempted during the deferred payment period.

3. Owners of individual industrial and commercial households with employees and employees shall pay in accordance with the relevant provisions of the above-mentioned units and employees, with a unified payment ratio of 20%, of which employees shall pay in accordance with the individual payment ratio stipulated in the same period, and the rest shall be paid by the owners.

Legal basis: Article 23 of the Social Insurance Law of People's Republic of China (PRC), employees shall participate in the basic medical insurance for employees, and the employer and employees shall jointly pay the basic medical insurance premium in accordance with state regulations. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.