Interim Measures for the Collection and Payment of Social Insurance Fees in Hebei Province (revised in 2020)

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 Measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees of the State Council and relevant 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 and unemployment insurance premiums (hereinafter referred to as social insurance premiums) within the administrative region of this province. Article 3 The administrative departments of human resources and social security at or above the county level shall be responsible for the collection, management, supervision and inspection of social insurance premiums within their respective administrative areas. The social insurance agency of the administrative department of human resources and social security is specifically responsible for social insurance registration, payment declaration, payment base verification and audit. Article 4 Social insurance premiums shall be collected by tax authorities in accordance with the principle of territorial management and incorporated into the national treasury.

The tax authorities have the right to supervise and inspect the payment of social insurance premiums by payment units and individuals. Article 5 Social insurance funds shall be managed by separating revenue from expenditure, and shall be subject to the supervision of the financial department according to law. Article 6 The annual collection plan of social insurance premiums in the whole province shall be compiled by the provincial administrative department of human resources and social security jointly with the provincial tax authorities, audited by the provincial finance department and implemented after being submitted to the provincial people's government for approval. Article 7 The collection scope of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees that implement enterprise management, and urban individual industrial and commercial households and their employees.

Freelancers can participate in the basic old-age insurance, and the basic old-age insurance premium is paid by urban individual industrial and commercial households.

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, public institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time personnel. Article 8 The adjustment system of social insurance shall be established according to the types of insurance. The adjustment ratio of unemployment insurance is 10% of the total unemployment insurance premium that should be levied by the city with districts according to law. The proportion of the provincial basic old-age insurance adjustment fund is 5% of the total basic old-age insurance premium collected by the city divided into districts according to law; The adjustment ratio of basic old-age insurance in cities with districts is 10% of the total amount of basic old-age insurance premiums collected at the county level according to law.

Social insurance transfer payment is paid by the financial department, and if it is not paid according to the regulations, it will be deducted from the transfer payment by the financial department at the next higher level. Ninth enterprises in the registration, social insurance registration at the same time.

Payment units other than those specified in the preceding paragraph shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration. Article 10 If the social insurance registration items of the payer are changed or the payer is terminated according to law, it shall, within 30 days from the date of change or termination, go through the formalities for the change or cancellation of social insurance registration at the social insurance agency; Within fifteen days from the date of change or cancellation of social insurance registration, the tax authorities shall handle the change or cancellation of social insurance payment registration.

Before going through the cancellation of registration, the payer shall go to the tax authorities to settle the social insurance premiums, late fees and fines that should be paid. Eleventh of the payment units to apply for social insurance registration, social insurance agencies should be completed within five working days, issued a social insurance registration certificate. Article 12 Social insurance premiums shall be collected monthly. The payer shall apply to the social insurance agency for payment declaration before the 3rd day of each month, and the social insurance agency shall conduct an immediate audit. If the audit cannot be conducted immediately due to special circumstances, the audit shall be completed within two days after receiving the payment declaration materials.

Payment units must, before 25th of each month, go through the payment formalities with the tax authorities with the Social Insurance Premium Declaration Form approved by the social insurance agency, and pay the social insurance premium in full in monetary form, and the tax authorities will issue the Certificate of Collection and Payment of Social Insurance Premium.

Tax vouchers are uniformly used for tax vouchers. Thirteenth tax authorities may entrust the relevant units to collect a small amount of scattered social insurance premiums and issue a certificate of entrustment. Article 14 Social insurance premiums shall not be reduced or exempted. Fifteenth social insurance agencies shall timely provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer.

The tax authorities shall provide the payment information of the payment units and individuals to the social insurance agencies before the next month 15. Article 16 In the process of collecting taxes and fees, the tax authorities shall inform the social insurance agency to handle the social insurance registration and inform the social insurance agency if they find that the units that should participate in social insurance have not participated. Seventeenth payment unit fails to pay and withhold social insurance premiums according to law, the tax authorities shall order it to pay within a time limit; If the payment is not made within the time limit, in addition to the overdue amount, a late payment fee of 5/10000 will be charged on a daily basis from the date of default. Late payment fees are incorporated into social insurance funds. Article 18 If an employer fails to pay or repay social insurance premiums within the time limit, the tax authorities may inquire about its deposit account in a bank or other financial institution, and may apply to the relevant administrative department at or above the county level for a decision to allocate social insurance premiums, and notify its bank or other financial institution in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium payable, the tax authorities may require the employer to provide a guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the tax authorities may apply to the people's court to seal up, detain or auction the property whose value is equivalent to the social insurance premium that should be paid, and the proceeds from the auction will be used to offset the social insurance premium.