Detailed rules for the implementation of the regulations on the collection and payment of social insurance premiums in Liaoning Province

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Rules for handling basic endowment insurance business of provincial organs and institutions in Liaoning Province

Chapter I General Provisions

first

According to the document number. Liao Social Security Fa [2004] 1, combined with the actual management of basic old-age insurance in provincial organs and institutions, these provisions are formulated.

second

This regulation divides the basic old-age insurance business of provincial organs and institutions into social insurance registration, basic old-age insurance premium collection, personal account management, old-age insurance treatment review and old-age insurance treatment payment (hereinafter referred to as registration, collection, account management, treatment review and treatment payment).

Chapter II Social Insurance Registration

Social insurance registration is a basic system for insured units to establish social insurance relations and conduct business management. Including insurance registration, change registration, cancellation registration, annual inspection, replacement, etc.

Section 1 Insurance Registration

Article 3 When eligible units apply for social insurance according to law, the registration link shall handle social insurance registration for them. Insured units shall fill in the Social Insurance Registration Form of provincial organs and institutions in Liaoning Province, and provide the following documents and materials:

Documents approved by the provincial government or the provincial organization department;

Organization code certificate issued by the national quality and technical supervision department;

Certificate of legal person of public institution issued by the legal person registration management department of public institution in three provinces;

4. The legal representative's employment documents and identity cards.

5 in line with the conditions of the insured units, to provide the social insurance fund transfer list issued by the social insurance agency and the insured person's personal account list;

The fourth registration link examines the integrity and authenticity of the information provided by the insured unit. After the examination and approval, keep the Social Insurance Registration Form of Liaoning Provincial Organs and Institutions and a copy of the above-mentioned documents, and establish the registration data files and basic information of the insured. /kloc-issue social insurance registration certificate (original and copy) within 0/0 working days.

Section 2 Registration of Change

Article 5 When the name, address, legal representative (person in charge), unit type, unified code of organization, competent department or subordinate relationship, bank where the account is opened, account number, etc. of the insured unit are changed, it shall go through the social insurance change registration with the institutions of the Provincial Social Security Bureau within 30 days from the date of change.

Article 6 The entity that handles the registration of change shall fill in the Registration Form of Social Insurance Change of Liaoning Provincial Organs and Institutions, and provide the following documents and materials:

Certificate of change approved by the relevant department or unit (original and photocopy);

Social insurance registration certificate;

Article 7 In the process of registration, review the Registration Form of Social Insurance Change of Provincial Organs and Institutions in Liaoning Province and related materials submitted by the accepting unit, change the corresponding registered items, and issue a new social insurance registration certificate (original and copy) within 10 working days.

Section 3 Cancellation of Registration

Eighth insured units are revoked, merged, divided, and the whole system is transferred out of the overall scope. , the registration link for the cancellation of social insurance registration procedures.

Ninth insured units to fill in the "Liaoning province social insurance cancellation registration form" when handling the cancellation of registration, and provide the following information:

1. Relevant documents approved by the competent department for cancellation, merger or division;

2 the relevant departments approved the transfer, transfer to the social security institutions agreed to accept the certificate.

Article 10 The registration link accepts the Registration Form for Cancellation of Social Insurance of Provincial Organs and Institutions in Liaoning Province and related materials submitted by the insured units, cancels its social insurance registration after verification, and notifies the collection, account management, treatment review and treatment payment. , handle the personal account records and treatment payment of retirees, and seal up their insurance information and related files.

Section 4 Annual Inspection and Replacement

Article 11 The registration link shall conduct annual social insurance registration inspection regularly every year, requiring the insured units to fill in the Approval Form for Annual Social Insurance Inspection of Provincial Organs and Institutions in Liaoning Province within the specified time, and provide the following documents and materials:

1. social insurance registration certificate (original and photocopy);

2. Proof of payment of endowment insurance premium;

3. Detailed list of wages paid to employees, etc.

Twelfth registration link after accepting the information submitted by the insured units, it shall review the following contents:

1. Handle social insurance registration, change registration, verification of last year, etc. ;

2. Changes in the number of participants;

3. Pay endowment insurance premium;

Withholding and remitting the endowment insurance premium of four units, etc.

Thirteenth in the registration process, the audit opinions will be sent to the collection, account management and treatment payment for comments, and the audit results will be determined according to the feedback information. Those who pass the examination shall be stamped with the annual inspection stamp on the social insurance registration certificate, and the insurance shall be renewed after 5 years.

Fourteenth insured units "social insurance registration certificate" is lost, to apply for a replacement certificate to the registration link in time. After accepting the application of the insured unit and relevant certification materials, read the registration file of the unit, and reissue the social insurance registration certificate within 10 working days after passing the examination.

Chapter III Collection and Payment of Basic Endowment Insurance Fees

The collection and payment of basic old-age insurance premium includes four links: annual declaration, monthly payment declaration and verification, overdue declaration and verification, and basic old-age insurance premium collection and payment.

Section 1 Annual declaration

Fifteenth collection link before the end of 02+65438 each year, the payment base of the insured unit for the next year will be approved. The insured unit shall submit the following information:

A List of Insured Payment Bases of Provincial Organs and Institutions in Liaoning Province (attached with floppy disk);

2 on-the-job workers and retired (post) personnel salary adjustment approval form;

3. Annual statistical report of labor wages and the total monthly salary of the paying unit.

Sixteenth information submitted by the insured units shall be accepted in the collection process and retained after verification, so as to verify the payment base for the next year.

Section 2 Monthly Payment Declaration and Approval

Article 17 Before each month 15 (holidays are postponed), the payment amount of the insured unit in the current month shall be verified, and a payment schedule shall be generated, and the "Verification Form for the Payment of Basic Old-age Insurance Fees of Provincial Organs and Institutions in Liaoning Province (Current Period)" shall be issued as the basis for withholding and remitting by the insured unit.

Eighteenth insured units to change the payment base, in the approved monthly payment base shall submit the following information:

First, the "Table of Changes in Wages of Institutions and Institutions in Liaoning Province";

Two "Liaoning province institutions retired (post) personnel change table";

3. Relevant certification materials of personnel increase or decrease.

Article 19 In the collection process, according to the increase or decrease of the number of insured units, the current payment base and the amount of payment should be verified, and the "Verification Form for the Payment of Basic Old-age Insurance in Provincial Organs and Institutions in Liaoning Province (Current Period)" should be issued.

Twentieth in the collection process, according to the payment declaration and verification, the new insured timely record the time of enrollment, the actual payment period, the deemed payment period, the current payment base and other information. In case of interruption or termination of payment, record the type, date and reason of interruption or termination of payment, and notify account management, treatment review and treatment payment to handle relevant procedures.

Section III Examination and Approval of Repayment Declaration

Article 21 The collection link shall establish arrears data information according to the arrears account of the basic old-age insurance, fill in the Notice of Payment of Basic Old-age Insurance Fees of Provincial Organs and Institutions in Liaoning Province, and notify the insured units to pay arrears.

Twenty-second for the insured units that can not pay the arrears in full due to financing difficulties, the collection link should sign a payment agreement with them.

Twenty-third insured units in accordance with the "Liaoning Province, the basic old-age insurance fee payment notice" or payment agreement to pay.

Article 24 After the payment link approves the insured unit to pay back the base, the payable amount, overdue fine and interest shall be generated according to the regulations, and the "Approval Form for Payment of Basic Old-age Insurance Fees of Provincial Organs and Institutions in Liaoning Province" shall be issued.

Section 4 Collection of Endowment Insurance Fees

Twenty-fifth insured units with the Social Security Bureau issued the "Liaoning Provincial Organs and Institutions Social Insurance Payment Approval Form" (current and overdue) to the financial sector for payment procedures. The payment link is handled according to the payment receipt provided by the finance department.

Chapter IV Personal Account Management

According to the Measures for the Administration of Individual Accounts of Basic Old-age Insurance for Employees of Government Offices and Institutions in Liaoning Province (Liao Lao She Fa [20065438+0] No.48), the Notice on Forwarding the Opinions of the Provincial Labor and Social Security Department and Other Departments on Further Standardizing and Perfecting the Basic Old-age Insurance Measures for Government Offices and Institutions in Liaoning Province (Liao Zheng Ban Fa [2003] No.40) and the Relevant Issues on Implementing Social Overall Planning of Basic Old-age Insurance in Provincial Offices and Institutions,

Section 1 Accounting and Bookkeeping

Article 26 When the insured person pays the insurance premium for the first time, the account management link establishes a personal account for him according to the information transmitted by the collection link, such as the Table of Changes in the Payers of Provincial Organs and Institutions in Liaoning Province and the Table of Basic Information of the Payers of Provincial Organs and Institutions in Liaoning Province.

Article 27 The account management link records the monthly current account amount of the individual account according to the receipt information transmitted in the collection link; Pay old-age insurance premiums and distribute them in chronological order to supplement the amount of personal accounts.

Twenty-eighth for retirees who receive basic old-age insurance monthly, the account management link will reduce the amount of personal account storage monthly according to the payment of personal account pension approved by the treatment approval link.

Article 29 The account management link calculates the personal account interest according to the account amount of the payer in the current year and the payment month, and carries it forward in combination with the accumulated payment principal and interest storage amount over the years, and records it in the personal account. Carry out year-end interest-bearing and carry-forward on the balance of retirees' personal accounts.

Section II Transfer-in

Article 30 When the insured person is transferred, the account management link shall handle the individual account transfer formalities after receiving the Basic Information Form of Payment Personnel of Liaoning Provincial Organs and Institutions and related materials transmitted by the collection link.

Article 31 If the same overall planning scope is transferred, the account management link will only make corresponding changes to the basic information of the insured's unit and so on according to the information transmitted in the collection link.

Article 32 In case of cross-planning transfer, the account management link shall review the basic old-age insurance relationship transfer form and the basic old-age insurance personal account form issued by the social security agency in the transfer place, and continue to record personal accounts after confirming that the transferred funds have arrived in the account correctly.

Section 3 Transfer-out

Article 33 If the insured person is transferred out, the account management link shall handle the personal account transfer formalities for him after receiving the information of the payer reduction transmitted in the collection link. The following certificates and materials are required:

1. ID card;

2. Proof that the social security institution of the transfer place agrees to the transfer;

3. For the transfer across the scope of overall planning, the name, account name and account number of the bank transferred by the social security institution shall be provided.

Article 34 The account management link shall review the payment records of the insured units and individuals, and confirm the individual account records. There are arrears, according to the provisions of the overdue, account management link for the transfer of personnel issued by the Liaoning Province government institutions insured workers basic old-age insurance relationship (fund) transfer table "and" Liaoning Province government institutions employees basic old-age insurance personal account record table ".

1. If it is transferred out of the overall planning area, it will be transferred out of the basic old-age insurance relationship file, and feedback the collection link at the same time.

2. Cross-regional transfer, the "Liaoning provincial organs and institutions insured workers basic old-age insurance relationship (fund) transfer table" sent to the financial management link for fund transfer procedures. According to the fund transfer information fed back by the financial management link, the personal account information is sealed and the collection link is notified at the same time.

The fourth quarter payment interruption and payment account recovery processing

Article 35 If the payment is interrupted, the account management link will confirm the personal account record according to the information of the increase or decrease of the basic old-age insurance payer from the collection link, seal the personal account, and calculate the interest on a monthly basis.

Article 36 If the insured person interrupts the payment for subsequent payment, the account management link shall confirm the original personal account record information and restore the personal account record according to the increase or decrease information of the payer of the basic old-age insurance provided by the collection link and the Basic Information Form of the payer of the provincial organs and institutions in Liaoning Province.

Section 5 Termination of Payment Account

Article 37 Where payment is terminated, the account management link shall confirm the personal account record according to the information of the increase or decrease of the payer of the basic old-age insurance in the collection link, and print the Personal Account Record Form of the Basic Old-age Insurance for Employees of Provincial Organs and Institutions in Liaoning Province.

Thirty-eighth retired (post) personnel, account management link to calculate the amount of personal account pension, and the "Liaoning provincial organs and institutions of basic old-age insurance personal account filing form" sent to the treatment review link. If the audit is correct, the personal account will be blocked.

Article 39 If the payment period is less than 10 years, it will reach retirement age, die on business, go abroad to settle down, and die of retired (post) personnel. According to the relevant information transmitted by the collection link and the treatment review link, the account management link verifies the one-time payment amount of the personal account, prints the Verification Table of the Personal Account Storage Amount of the Basic Old-age Insurance for Employees of Provincial Organs and Institutions in Liaoning Province, and transmits it to the treatment review link for review, and then cancels its personal account.

Article 40 The account management link shall make statistics and clean up the interruption or termination of payment every month, and set up signs.

Section 6 Reconciliation

Article 41 The account management link sends the Personal Account Statement of Basic Endowment Insurance for Employees of Provincial Organs and Institutions in Liaoning Province to the insured units or individuals every year, and provides accounting information through publicity, announcement and other forms.

Forty-second insured units and individuals have no objection to the "personal account statement of basic old-age insurance for employees of institutions in Liaoning Province", and the account management link requires them to sign for confirmation.

Article 43 If the insured unit or individual has any objection to the Statement of Individual Account of Basic Old-age Insurance for Employees of Provincial Organs and Institutions in Liaoning Province, the account management link should be checked with the collection link. If it is really necessary to adjust, it should be revised after the approval of the procedure, keep the records before the adjustment, and inform the insured units or individuals of the audit results.

Chapter V Audit of Endowment Insurance Benefits

The treatment review links include retirement (post) treatment review, treatment adjustment review, one-time treatment review, and support for immediate family members.

The first section retired (post) treatment audit

Forty-fourth treatment audit link to audit the pension benefits of the following personnel:

Persons who meet the normal retirement (post) conditions;

(2) Persons who meet the conditions for early retirement as stipulated in Guofa [1978] 104;

3. Persons who meet the requirements of document Liao Renfa [2003] 17;

Persons who have gone through retirement (post) procedures before the new insured unit is insured.

Article 45 The insured unit shall, within 30 days after the appearance of the above-mentioned personnel, go through the treatment review procedures at the treatment review link, fill in the Approval Form for the Insured Persons of Provincial Organs and Institutions in Liaoning Province to Enjoy the Old-age Insurance Treatment, and provide the following documents and materials:

1. ID card;

2. Household registration book;

3. The file of the insured;

4. Persons applying for early retirement shall provide other relevant materials (such as the original and photocopy of the medical appraisal committee of retirees);

Forty-fourth types of personnel should also provide relevant procedures approved by the Provincial Personnel Department;

Forty-fourth category of personnel should also provide the original proof of retirement (post).

Forty-sixth treatment audit link to verify the authenticity, completeness and accuracy of the materials provided by the insured units, and meet with me when necessary. After the examination and approval, the pension payment standard shall be calculated in accordance with the relevant provisions, and the examination opinions and approved amount shall be filled in on the Approval Form for Insured Persons of Provincial Organs and Institutions in Liaoning Province, and the information of retired (post) personnel shall be recorded in time to inform the collection link.

Forty-seventh treatment review personnel to review the pension plan and payment standards, and then stamped with a special seal for review, and submitted to the department leader for signature. The insured units shall submit the audited materials to the Provincial Labor and Social Security Department for approval.

Article 48 In the treatment review, according to the audited Table of Changes of Retired (Resigned) Personnel in Provincial Organs and Institutions in Liaoning Province and the relevant information that retired (resigned) personnel enjoy the old-age insurance benefits after being audited by the Provincial Department of Labor and Social Security, the retired (resigned) personnel files are established.

Section 2 Review of Treatment Adjustment

Article 49 Where the state provides for the unified adjustment of pension insurance benefits for retired (post-service) personnel, the treatment review link shall establish an adjustment account of basic pension insurance benefits for retired (post-service) personnel according to national policies and regulations, and send it to the treatment payment link.

Fiftieth retirees (post) have objections to the adjustment amount of basic old-age insurance benefits, and will review the benefits review link when applying for review. After the review, notify the insured units or individuals of the results. If there is any adjustment, it shall timely notify the treatment payment link, and keep the record of re-examination and modification.

Section III Examination and Approval of One-time Treatment

Article 51 After the insured employee's payment period is less than 10 years and reaches retirement age, dies at work, goes abroad to settle down, or dies after retirement (post), the insured unit shall apply for one-time treatment within 30 days from the date of treatment review, and provide the following certificates and materials:

1. ID card;

(2) if you go abroad (border) to settle down, provide proof of going abroad (border) and proof of cancellation;

3. In case of death, a death certificate shall be provided.

Fifty-second treatment audit link to accept the information submitted by the insured unit. After the approval, the relevant information will be transmitted to the account management link, and after receiving the feedback from the account management link, the Approval Form for One-time Payment of Personal Account Storage Amount of Basic Old-age Insurance for Employees of Provincial Organs and Institutions in Liaoning Province will be reviewed. If the review is correct, it will be sent to the treatment payment link.

Article 53 If the applicant disagrees with the amount of one-time treatment, when applying for re-examination, he will re-examine the treatment review link and notify the insured unit or individual of the re-examination result. If it is really necessary to adjust, it shall promptly notify the treatment payment link and keep the record of review and modification.

Section IV Examination and approval of receiving relevant treatment after the death of retired (post) personnel.

Fifty-fourth retirees (post) after the death, the insured units should apply for funeral expenses, pensions and living allowances for their immediate family members within 30 days. Fill in the Approval Form for Receiving Relevant Treatment after the Death of the Insured Retired (Post) Personnel of Provincial Organs and Institutions in Liaoning Province and the Approval Form for Supporting Immediate Family Members after the Death of the Insured Retired (Post) Personnel of Provincial Organs and Institutions in Liaoning Province, and provide the following documents and materials:

1. death certificate of retired personnel;

(2) proof of the identity of the immediate family members and proof of the relationship with the deceased;

3. Support the economic income of immediate family members.

Article 55 After the treatment audit verifies that the above information is correct, the treatment standard shall be approved, and the audit opinions and approved amount shall be filled in the Approval Form for Receiving Relevant Treatment after the Death of Retired Persons (Occupations) in Provincial Organs and Institutions in Liaoning Province and the Approval Form for Supporting Immediate Family Members after the Death of Retired Persons (Occupations) in Provincial Organs and Institutions in Liaoning Province, and the relevant information shall be sent to the treatment payment link.

Article 56 If the applicant has any objection to the approved amount of treatment, when applying for re-examination, he will re-examine the treatment review link and notify the insured unit or individual of the re-examination result. If there is any adjustment, it shall timely notify the treatment payment link, and keep the record of re-examination and modification.

Chapter VI Payment of Endowment Insurance Benefits

The treatment payment link includes the treatment payment of retired (post) personnel, the one-time payment of personal account balance, the related treatment payment after the death of retired (post) personnel, and the qualification certification for receiving pension insurance benefits.

The first section retired (post) personnel treatment payment

Fifty-seventh treatment payment link after receiving the new retired (post) personnel treatment approval information, it shall timely send the relevant information of pension payment for retired (post) personnel to the issuing institution, which will issue pensions for retired (post) personnel.

Article 58 In the treatment payment link, according to the treatment record of last month and related information such as treatment, treatment adjustment, one-time treatment and treatment review of newly-added retirees (posts) in the treatment review link, a monthly account for pension payment of retirees (posts) in that month is established, and payment data and the Summary Table for Verification of Basic Old-age Insurance Payment of Provincial Organs and Institutions in Liaoning Province are generated.

Article 59 In the treatment payment link, the pension payment data and the Summary Table of Basic Endowment Insurance Payment of Provincial Organs and Institutions in Liaoning Province are sent to the financial management link and the payment institution at the same time, and the payment information of the payment institution is received regularly to check the payment situation.

Section 2 One-time Payment of Personal Accounts and Retired Persons

Payment of related benefits after death

Article 60 The treatment payment link generates one-time treatment payment information and treatment payment information for supporting immediate family members according to the Checklist of Personal Account Storage Amount of Basic Old-age Insurance for Employees of Provincial Organs and Institutions in Liaoning Province, Checklist of Receiving Related Treatment after the Death of Retired Employees of Provincial Organs and Institutions in Liaoning Province and Checklist of Supporting Immediate Family Members after the Death of Retired Employees of Provincial Organs and Institutions in Liaoning Province, and sends them to the financial management link for payment.

Sixty-first treatment payment link according to the financial management feedback payment information, establish a one-time treatment and support immediate family members treatment payment account. The living allowance for supporting immediate family members shall be paid monthly, and shall be paid according to the procedures specified in the first section of this chapter.

Section 3 Qualification Certificate for Endowment Insurance Benefits

Article 62 In the process of payment of benefits, the retired (post) personnel who receive monthly pensions and those who receive monthly subsidies for living difficulties of survivors shall be regularly certified, and a notice of qualification certification shall be issued to those who enjoy the benefits, specifying the time and method of certification, and the following certificates and materials shall be required:

1. Identity documents and survival certificates of retirees;

Identity documents and survival certificates of persons whose immediate family members receive living allowances.

Article 63 The above-mentioned certificates shall be confirmed in the link of treatment payment. For retirees living in the same city, they can entrust the street for certification, and if they live in different places, they can entrust local social security agencies for investigation and certification.

Article 64 According to the qualification certification, relevant treatment shall be carried out in the link of treatment payment:

A pair of dead and missing people should stop;

(two) the reeducation through labor personnel stopped paying wages;

3. For those who fail to pass the qualification certification as required, the payment shall be suspended, and the payment shall be resumed after providing the certificate that meets the requirements.

Chapter VII Supplementary Provisions

Sixty-fifth insured units or individuals to fill in the original form and the form of information transmission in each business process, must be signed and sealed by the manager, responsible person, auditor, reviewer and competent leader, and indicate the date. All business links should organize files according to relevant regulations and keep them properly.

Article 66 The Liaoning Provincial Social Insurance Administration shall be responsible for the interpretation of these Detailed Rules.

Liaoning province social insurance enterprise management bureau

March 2004 15