How to write a request for special audit inspection of social insurance premiums

If the special audit inspection found that there is underreporting, concealment of the number of contributors and contributory wage base of the contributing units, in addition to the provisions of the corresponding social insurance premiums, but also in accordance with the law, the levy of late payment fees, administrative penalties. Contributing units with major violations will be announced to the public by the labor security administrative department. Although the announcement has been issued a week's time, but some enterprises on the social security special audit of this work is not very clear, then special audit of what exactly? Enterprises should do what preparatory work?

Special audit inspection of social insurance premiums of contributing units, referred to as "special audit", is the administrative supervision body of the social insurance fund of the Ministry of Labor and Social Security Department, in the fund collection link to participate in the social insurance co-ordination and payment of social insurance premiums of the employer's contribution, entrusted to intermediary institutions (accounting firm) It is a supervisory process to carry out audits and inspections, and to recover the evaded social insurance premiums confirmed by the audits. Special audits are conducted by the municipal government, which allocates special funds for the inspection of enterprises, so enterprises do not have to worry about the problem that the audits will be charged to the enterprises.

●Legal basis for special audit

Many enterprises are not aware of the legal basis for special audit when it comes to checking the enterprises, and the newspaper has listed these regulations below.

A, "Interim Regulations on the Collection and Payment of Social Insurance Premiums," 1999 State Council Decree No. 259, Article V: The State Council's administrative department of labor security is responsible for the management of the national social insurance premiums and supervision and inspection work. The labor security administrative departments of the local people's governments at the county level and above are responsible for the administration, supervision and inspection of the collection of social insurance premiums in their own administrative areas. Article 13 stipulates that if a contributing unit fails to pay and withhold social insurance premiums in accordance with the regulations, it shall be ordered by the administrative department of labor security or the tax authorities to pay them by a specified date; if it fails to pay them after the specified date, in addition to making up for the unpaid amount, it shall be required to pay a late fee of two thousandths of one percent of the total amount of social insurance premiums, to be levied on a daily basis, starting from the date of the unpaid amount. The late payment fee is incorporated into the social insurance fund.

Two, "Labor Security Supervision Regulations" in 2004, the State Council Decree No. 423, Article 11 provides: labor security administrative departments to implement labor security supervision of the following matters: (7) the employer to participate in the various social insurance and payment of social insurance premiums; Article 15 provides: labor security administrative departments to implement the supervision of labor security, have the right to take the following investigations, inspections: (5) To commission an accounting firm to audit the employer's wage payment and payment of social insurance premiums.

Three, "Beijing Municipal Government Social Insurance Premiums Collection Regulations" 2003 municipal government order No. 130 of which article 14 provides: labor security administrative departments can entrust accounting firms to audit the payment of social insurance premiums paid by the employer.

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