On Social Security (Endowment Insurance)

Decree number. 142 Hunan provincial people's government's measures for implementing the "provisional regulations on the collection and payment of social insurance premiums" in Hunan province have been adopted at the105th executive meeting of the provincial people's government on February 7, 2006, and are hereby promulgated and shall come into force as of May 6, 2006.

Chapter I General Provisions

first

In order to implement the Interim Regulations on the Collection and Payment of Social Insurance Fees, strengthen and standardize the collection and payment of social insurance fees, and ensure the payment of social insurance fees, these measures are formulated.

second

These Measures shall apply to the collection and payment of basic old-age insurance premiums, unemployment insurance premiums and basic medical insurance premiums (hereinafter referred to as social insurance premiums) within the administrative area of this province.

The scope of collection, overall level, payment base, rates and insurance benefits of social insurance premiums mentioned in the preceding paragraph shall be handled in accordance with relevant laws, regulations and rules and the provisions of the people's governments of the State Council and the province.

essay

Payment units and individuals must pay social insurance premiums in full and on time in accordance with laws, regulations, rules and the provisions of the people's Government of the State Council and the province.

Article 4

The administrative department of labor security of the local people's governments 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.

Article 5

Social insurance premiums shall be collected centrally and uniformly by the institutions designated by the provincial people's government to collect social insurance premiums. Among them, the social insurance premiums of foreign-invested enterprises and urban private enterprises are collected by the local tax authorities, and the specific measures are formulated by the provincial labor security administrative department in conjunction with the provincial local tax authorities. At the same overall level, a payment unit only registers social insurance with an institution that collects social insurance premiums, and only pays social insurance premiums to an institution that collects social insurance premiums or local tax authorities.

chapter two

Payment unit registration

Article 6

All units that should pay social insurance premiums according to laws, regulations, rules and the provisions of the people's governments of the State Council and the province shall apply for or complete social insurance registration with the institutions that collect social insurance premiums within the following specified time, and obtain the social insurance registration certificate: (1) Within 30 days from the date of obtaining the business license;

(two) non production and business units within 30 days from the date of establishment;

(three) the payment units that did not participate in social insurance before the implementation of these measures, within 30 days from the date of implementation of these measures; (four) before the implementation of these measures, the payer who has participated in social insurance but has not yet received the social insurance registration certificate shall, within 30 days from the date of implementation of these measures.

Article 7

The payer shall apply for social insurance registration with an application for social insurance registration, business license, approval documents for establishment or other documents for approval of practice.

Declare to the payer. The institution that collects social insurance premiums shall handle it immediately.

Article 8

When the following social insurance registration items of the payment unit change, it shall go through the registration of social insurance change at the original registration institution within 30 days from the date of change: (1) Name of the unit; (2) domicile or business premises; (three) the legal representative or person in charge;

(4) Account number of the bank.

Article 9 When applying for registration of change, the payer shall submit the following documents:

(1) An application for registration of change of social insurance; (2) the changed business license or the document approving the change; (3) social insurance registration certificate.

Article 10

The original registration authority shall immediately apply for registration of change. If the contents of social insurance change registration involve the contents of social insurance registration certificate and need to be changed, the original registration institution shall issue a new social insurance registration certificate.

Article 11

Where the payer goes bankrupt or is dissolved, revoked or merged, or its business license is revoked or terminated due to other circumstances, it shall apply to the original registration authority for cancellation of social insurance registration within 30 days from the date of termination, and the registration authority shall collect the social insurance registration certificate. Before applying for cancellation of social insurance registration, the payer shall settle the social insurance premium and overdue fine that should be paid.

Article 12

The institution that collects social insurance premiums shall provide the local tax authorities with the information of social insurance registration, change registration and cancellation registration of foreign-invested enterprises and urban private enterprises in a timely manner.

chapter three

Statement of payment amount

Article 13

The payer shall report the amount of social insurance premiums payable in the current month (including the part paid by individuals, the same below) to the social insurance collection agency or local tax department within 10 days before each month.

If it is difficult for the payment unit to declare to the institution or local tax department that collects social insurance premiums, it can declare by mail, and the postmark date of the mailing place is the actual declaration date. If there is no change in the amount of social insurance that the payer should pay in the current month and the amount of social insurance premium that should be paid in the previous month, it can be declared by simple means such as telephone. If the payer is unable to declare on time due to force majeure, it shall declare within 5 working days after the force majeure is eliminated.

Article 14

The institution that collects social insurance premiums or the relevant local departments shall immediately review the payment amount declared by the payer. To meet the requirements, notify the reporting unit to pay in time; Yes, those that don't meet the requirements. Notify the reporting unit to make corrections.

Article 15

If the payer fails to declare the amount of social insurance premiums payable according to the provisions, in addition to being punished according to these measures, the institution or local tax department that collects social insurance premiums shall determine the amount payable in turn according to the following methods: (1)

According to 100% of the average payment of the unit last month or last month; (2)

If there is no average payment last month or last month, it shall be determined according to the operating conditions, number of employees, salary base and financial status of the unit; (3)

If the above information cannot be provided, it shall be determined according to 1 10% of the average monthly payment of the payer in the administrative region in the previous year.

The payer shall pay social insurance premiums in accordance with the approved amount. After the payer completes the declaration formalities, the overpaid fees will offset the fees payable next month and be paid in time.

Chapter IV Payment

Article 16

Payment units must pay social insurance premiums within 5 working days from the date of receiving the payment notice from the institution or local tax department that collects social insurance premiums.

The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by the unit where he works, and the relevant units and individuals shall not refuse.

Seventeenth payment units can take one of the following ways to pay social insurance premiums:

(a) the payer pays to the bank; (2) The payer shall pay the social insurance premium to the institution or local tax department; (3)

The payer's account bank transfers directly from the payer's account according to the collection voucher or tax bill issued by the institution or local tax department that collects social insurance premiums; (4)

Other methods agreed by the payment unit and the institution or local tax department that collects social insurance premiums.

Article 18

Payment units and individuals must pay social insurance premiums in full. Due to special reasons temporarily unable to pay, with the application of the payer, the signature of the competent department, the approval of the administrative department of labor and social security at the same level or the local tax department where the institution collecting social insurance premiums is located, the payment may be postponed, but the longest period shall not exceed 90 days.

Article 19

If the payer fails to pay and withhold social insurance premiums in full and on time, the institution or local tax department that collects social insurance premiums shall promptly demand payment, or the administrative department of labor security or local tax department shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, a daily surcharge of 2‰ will be added and incorporated into the relevant social insurance fund; Those who fail to pay social insurance premiums and late fees shall apply to the people's court for compulsory collection by the administrative department of labor security or the local tax department according to law.

Chapter V Management of Social Insurance Fees

Article 20

The social insurance premiums collected first enter the social insurance fund income households opened by the social insurance premium collection agencies of state-owned commercial banks, and then are regularly deposited in the financial accounts of social security funds opened by the financial departments in state-owned commercial banks.

Article 21

Social insurance fee collection agencies shall, on a monthly basis, incorporate the collected social insurance fees (including those paid by individuals) into the insurance fund according to the share that should be paid by the payer's social security fund, establish personal accounts for basic old-age insurance and medical insurance in accordance with regulations, and inform the institutions responsible for social insurance on a monthly basis. The local tax authorities shall timely provide the payment information of foreign-invested enterprises, urban private enterprises and their employees to the institutions that collect social insurance premiums.

Article 22

Institutions and local tax authorities that collect social insurance premiums shall establish payment records for payment units and individuals, and be responsible for safe and complete preservation.

The basic old-age medical insurance agency shall send a notice of personal account of basic old-age medical insurance to the payer at least once every six months. Payment units and individuals have the right to inquire about payment records, and the relevant institutions or local tax authorities that collect social insurance premiums shall provide convenience.

Article 23

Social insurance funds are exempt from taxes and fees.

Article 24

Social insurance funds are used in accordance with state regulations, and no unit or individual may use them for other purposes.

Chapter VI Supervision and Inspection

Article 25

The payer shall report to the workers' congress of the unit every year or publish the annual social insurance premium payment of the unit in a prominent position in the residence of the unit, and accept the supervision of the workers.

Institutions that collect social insurance premiums shall announce the collection of social insurance premiums to the public at least once every six months. Accept social supervision.

Article 26

The administrative department of labor security and local tax authorities shall supervise and inspect the collection of social insurance premiums according to law.

Entrusted by the administrative department of labor and social security, the collection and payment institution of social insurance premiums can carry out inspections and investigations related to the collection and payment of social insurance premiums, regularly audit the number of employees, salary base and financial status of the payer, and confirm whether the payer pays social insurance premiums in full and on time. If it is found that the payer conceals or omits relevant information and defaults on social insurance premiums, it shall be ordered to make corrections, and the situation shall be promptly notified to the administrative department of labor security for handling.

Article 27 The supervision and inspection of the collection and payment of social insurance premiums shall include the following contents: (1)

The payer applies for social insurance registration, change registration or cancellation registration; (two) the payment unit to declare the amount of payment; (three) the payment of social insurance premiums by the payer; (4)

The payment unit announces the payment matters of the unit to the employees; (five) social insurance fee collection agencies to the public social insurance fee collection; (six) the management and use of social insurance funds; (7)

Other contents stipulated by laws and regulations.

Article 28

The staff of the administrative department of labor and social security, the collection agency of social insurance premium and the local tax department shall exercise the following functions and powers when conducting investigation and inspection: (1) to know from the payer the compliance with social insurance laws and regulations; (2)

Asking the payer to provide information such as employment, salary distribution and financial statements related to the payment of social insurance premiums, and asking relevant personnel; (3)

You can record, video, video, photograph and copy relevant materials.

Article 29

When the staff of the administrative department of labor and social security, the social insurance fee collection agency and the local tax department conduct an investigation and inspection on the payment unit, they shall jointly conduct it by at least two people, and take the initiative to show their law enforcement certificates and undertake the following obligations: (1)

Perform duties according to law, enforce the law impartially, and may not seek personal gain by taking advantage of his position; (2) Keeping the commercial secrets of the payer; (3) keeping confidential the informants.

Article 30

The administrative department of labor and social security shall announce the telephone number to the public and designate a person to be responsible for accepting complaints from the masses; Reports that meet the acceptance conditions shall be handled and answered to the complainant within 30 days, unless otherwise stipulated by laws and regulations.

Article 31

The social insurance fund shall be managed by two lines of revenue and expenditure and supervised by the financial department. The audit department shall regularly audit the income and expenditure of the social insurance fund.

Chapter VII Punishment

Article 32

If the payer commits one of the following acts, he shall be punished in accordance with the Interim Regulations on the Collection and Payment of Social Insurance Fees in the State Council, and the unit to which he belongs shall not reimburse the fines imposed on the directly responsible person in charge and other directly responsible personnel: (1)

Failing to register, change or cancel the registration of social insurance in accordance with the provisions; (two) failing to declare the amount of social insurance premiums payable in accordance with the provisions; (3)

In violation of laws, administrative regulations and relevant state regulations on finance, accounting and statistics, forging, altering, intentionally destroying relevant account books or not keeping accounts, thus making it impossible to determine the payment base of social insurance premiums; (4)

Deferred payment of social insurance premiums (including individual contributions).

Article 33

One of the following acts shall be ordered by the administrative department of labor security to make corrections; If the circumstances are serious, informed criticism will be given: (1) Forging or altering the social insurance registration certificate; (2)

The payment unit fails to announce the payment of social insurance premiums of the unit to the employees in accordance with the regulations; (3)

The institution that collects social insurance premiums fails to send the notice of personal account of basic old-age insurance and medical insurance and announce the collection of social insurance premiums to the public in accordance with the regulations.

Article 34

Payment units and individuals that unreasonably obstruct the administrative department of labor security and its staff from exercising the right of supervision and inspection according to law or retaliate against informants shall be punished in accordance with the Regulations of Hunan Province on Labor Supervision.

Article 35

The administrative department of labor and social security, social insurance fee collection agencies and local tax departments staff abuse their powers, engage in malpractices for selfish ends or neglect their duties, resulting in the loss of social insurance premiums, by the administrative department of labor and social security or local tax departments to recover the loss of social insurance premiums; If the case constitutes a crime, criminal responsibility shall be investigated according to law; If it does not constitute a crime, administrative sanctions shall be imposed according to law.

Article 36

Any unit or individual who misappropriates social insurance funds shall be recovered or ordered to recover the misappropriated social insurance funds by the relevant competent departments; If there is illegal income, the administrative department of labor security shall, jointly with relevant departments, confiscate the illegal income and incorporate it into the social insurance fund; If the case constitutes a crime, criminal responsibility shall be investigated according to law; If it does not constitute a crime, the administrative department of labor security shall request the relevant departments to give administrative sanctions to the directly responsible person in charge and other directly responsible personnel according to law.

Chapter VIII Supplementary Provisions

Article 37

Social insurance fee collection agencies and local tax authorities to collect fees required funds included in the budget, by the financial allocation.

Article 38

These Measures shall come into force as of May, 2006 1 day.