Regulations of Jiangsu Province on the Collection and Payment of Social Insurance Fees (revised in 2020)

Chapter I General Provisions Article 1 In order to strengthen and standardize the collection and payment of social insurance premiums, ensure the payment of social insurance premiums, and safeguard the legitimate rights and interests of insured units and individuals, these Regulations are formulated in accordance with the Labor Law of People's Republic of China (PRC) and other relevant laws and administrative regulations, combined with the actual situation of this province. Article 2 These Regulations apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums (hereinafter referred to as social insurance premiums) within the administrative area of this province. Article 3 The collection scope of basic old-age insurance premium includes state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises (including branches of foreign enterprises, the same below) and their employees, urban collective enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees that implement enterprise management, state organs, institutions, social organizations and their employees outside the establishment, private non-enterprise units and their employees, and urban individual industrial and commercial households and their employees.

The collection scope of basic medical insurance premium: state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises and their employees, urban collective enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, public institutions and their employees, social organizations and their full-time staff, private non-enterprise units and their employees, urban individual industrial and commercial households and their employees.

Collection scope of unemployment insurance premium: state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises and their employees, urban collective enterprises, urban private enterprises and other urban enterprises and their employees, public institutions and their employees, social organizations and their full-time staff, state organs and their supernumerary staff, private non-enterprise units and their employees, urban individual industrial and commercial households and their employees.

Collection scope of work-related injury insurance premiums: all kinds of enterprises, institutions, social organizations, private non-enterprise units and individual industrial and commercial households with employees who fail to conduct personnel management according to or with reference to the national civil service system.

Collection scope of maternity insurance premium: state-owned and state-holding enterprises, joint-stock companies, foreign-invested enterprises, urban collective enterprises, urban private enterprises and other urban enterprises. Article 4 Units and individuals that meet the requirements of Article 3 of these Regulations (hereinafter referred to as payment units and individuals) shall participate in social insurance according to law, and pay social insurance premiums in full and on time in the form of legal tender in accordance with the payment base and rates stipulated by laws, regulations and the people's governments of the State Council and the province.

The social insurance premium paid by the payer shall be paid before tax, and the social insurance premium paid by the payer shall not be subject to personal income tax. Article 5 Social insurance premiums shall be collected centrally and uniformly.

The social insurance premiums collected are respectively included in the management of relevant financial accounts of social insurance funds, which are earmarked for special purposes, and no unit or individual may intercept, occupy or misappropriate them. Article 6 The social insurance administrative department of the local people's government at or above the county level shall be responsible for the management, supervision and inspection of the collection and payment of social insurance premiums within its administrative area.

The social insurance agency established by the administrative department of social insurance in accordance with the provisions of the State Council (hereinafter referred to as the social insurance agency) specifically undertakes social insurance affairs.

The tax authorities at or above the county level shall be responsible for the collection of social insurance premiums within their respective administrative areas. Article 7 The local people's governments at or above the county level shall bear the leadership responsibility for the collection and payment of social insurance premiums, coordinate and solve the problems in the collection and payment of social insurance premiums, and ensure that the collection and payment of social insurance premiums are carried out in an orderly manner according to law; Establish and improve the social insurance fund raising mechanism, and raise social insurance funds through various channels such as strengthening the collection and payment of social insurance premiums, financial budget subsidies, transferring some state-owned assets according to law, and social collection. Article 8 The funds required for the collection of social insurance premiums and the handling of social insurance business shall be included in the departmental budget and allocated by the finance, and shall not be drawn from social insurance premiums. Chapter II Administration of Collection and Payment Article 9 Payment units shall register social insurance with local social insurance agencies in accordance with state regulations. The social insurance agency shall provide the social insurance registration and payment declaration of the payer to the tax authorities in a timely manner, and the tax authorities shall establish a payment relationship with the payer according to the relevant information.

If the payer is restructured in accordance with the provisions of the national and provincial people's governments, the social insurance relationship will remain unchanged; The payer shall, within 30 days from the date when the market supervision and management department handles the change registration, go to the social insurance agency to handle the social insurance change registration.

When handling the cancellation of social insurance, the payer shall go to the tax authorities to settle the social insurance premiums payable, and then go through the cancellation procedures according to law. Article 10 The payer shall report the amount of social insurance premiums payable to the social insurance agency on a monthly basis according to the total wages, wages and rates of its employees, and pay the social insurance premiums monthly within the prescribed time limit after being approved by the social insurance agency, and fulfill the obligation of withholding and remitting social insurance premiums according to law.

The total wages of employees mentioned in the preceding paragraph refers to the total labor remuneration paid directly by the payer to all employees of the unit; Wage income of employees refers to labor remuneration (including wages, bonuses, allowances, subsidies and other wage income, etc.). ) paid directly by the payment unit to the employee himself. Article 11 After the labor contract between the payer and the payer is dissolved or terminated, the payer shall apply to the social insurance agency for handling the formalities of retaining or transferring the social insurance relationship within ten days, and the social insurance agency shall complete the formalities within ten days.

After the termination or dissolution of the labor contract, the social insurance agency shall, according to the individual's wishes and in accordance with the provisions of the state and the provincial people's government, retain the social insurance relationship or transfer the personal account to continue the social insurance relationship.

When reaching the statutory retirement age of urban workers, rural residents who have worked in cities and towns for less than fifteen years can apply for extending the payment and enjoy the basic old-age insurance for urban workers for fifteen years; You can also apply to transfer the basic old-age insurance for employees to the basic old-age insurance for urban and rural residents, and the individual accounts of the basic old-age insurance for employees will be merged into the individual accounts of urban and rural residents to enjoy the basic old-age insurance benefits for urban and rural residents in accordance with national and provincial regulations.