How to pay taxes from Sichuan and pay social security for flexible employment

In Sichuan, tax flexible employment means that individuals such as individual industrial and commercial households, individual operators and freelancers can choose to pay social insurance in their personal capacity when engaging in business activities. The following is a detailed answer about paying taxes, flexible employment and social security in Sichuan.

1. Determination of social security contribution base: In Sichuan, the social security contribution base of tax flexible employees is determined according to their actual income in the previous year. Individual industrial and commercial households and individual operators can choose the payment base according to their own actual conditions, but it cannot be lower than the minimum payment base stipulated by the local authorities.

2. Payment ratio: In Sichuan, the social security that tax flexible employees need to pay includes endowment insurance, medical insurance, unemployment insurance and industrial injury insurance. The specific payment ratio varies according to local policies and regulations. Generally speaking, the contributions of pension insurance and medical insurance are relatively high, while the contributions of unemployment insurance and industrial injury insurance are relatively low.

3. Payment method: flexible employees with individual tax can choose to pay social security by themselves or entrust the tax authorities to do it on their behalf. To handle it by yourself, you need to bring relevant materials to the social security agency for payment at the time and place specified by the local authorities. The entrusted agent shall fill in the power of attorney and provide relevant information, and entrust the tax authorities to handle the payment formalities on his behalf.

4. Payment time: Individual tax flexible employees need to pay social security fees according to the local time node, which is generally a fixed date every month. Failing to pay within the time limit, a fine or other corresponding punishment may be imposed.

In short, the payment of social security from Sichuan tax flexible employment needs to determine the payment base according to the actual situation of individuals and pay according to the payment ratio and time stipulated by local policies. It is suggested that you consult the local tax authorities or social security agencies to understand the specific operating procedures and requirements, so as to ensure the timely and correct payment of social security fees.

The method of paying social security fees in Sichuan tax flexible employment office is as follows: First, you need to go through the relevant formalities at the social security office where Sichuan tax flexible employment office is located. You need to bring personal valid identity documents, employment certificates, household registration books and other related materials when handling. Next, fill in the social security payment application form and pay the corresponding social security fees. How much you pay depends on your employment situation and salary level. Generally speaking, social security expenses include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. Upon completion, you will get a social security card or related payment voucher. Please note that paying social insurance premiums regularly is an important measure to protect your social security rights and interests, and you must pay them on time. If you have more questions, please consult the local tax or social security department.

Legal basis:

Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19): Chapter IV Tax Preferences Article 96 The term "additional deduction of wages for enterprises to resettle disabled persons" as mentioned in Item (2) of Article 30 of the Enterprise Income Tax Law means that enterprises that resettle disabled persons pay 100 wages to disabled employees on the basis of actual deduction. The relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons shall apply to the scope of disabled persons. The measures for the deduction of wages paid by enterprises to other employees encouraged by the state for resettlement mentioned in Item (2) of Article 30 of the Enterprise Income Tax Law shall be formulated separately by the State Council.