Social security payment base declaration

Legal analysis: Flexible employees who participate in insurance as individuals can still declare according to the grades of 60%, 70%, 80%, 90%, 100%, 150%, 200%, 250% and 300% of the average salary in the whole province, and those who fail to declare can be approved according to the payment grades of last year.

Legal basis: Regulations on the Administration of Social Insurance Premium Declaration and Payment.

Article 4 The employing unit shall make a monthly payment declaration to the local social insurance agency within the prescribed time limit, and the declaration items include:

(a) the name, organization code, address and contact information of the employer;

(two) the employer's bank, account name and account number;

(three) the employer's payment insurance, payment base, rate and payment amount;

(four) the roster of employees and the payment of employees;

(five) other matters stipulated by the social insurance agency.

In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.

Article 5 The social insurance premiums payable by employees shall be declared by the employer on their behalf. The items declared on behalf of employees include: employee's name, social security number, employment type, contact address, withholding details, etc.

The details and changes of the payment declared by the employer on behalf of the employee must be signed by the employee himself and kept by the employer for future reference.

Article 6 If the employing unit has difficulty in handling the social insurance payment declaration in the social insurance agency, it may file the declaration by mail with the consent of the social insurance agency. The actual declaration date is the postmark date of the mailing place.

Conditional areas, the employer can also declare online in accordance with the provisions of social insurance agencies.

Article 7 The employing unit shall truthfully declare the declared items listed in Articles 4 and 5 of these Provisions to the social insurance agency. If the employer's application materials are complete, the payment base and rate meet the requirements, and the reporting relationship is consistent, the social insurance agency will issue a notice of payment after approval; If the application materials of the employer do not meet the requirements, they shall be returned to the employer for correction.

In the process of carrying out social insurance audit, social insurance agencies find that employers have failed to declare truthfully, resulting in underreporting or underpayment of social insurance premiums, which shall be handled in accordance with the provisions of Article 86 of the Social Insurance Law.

Article 8 An employing unit shall, within 30 days from the date of employment, register social insurance for its employees and declare and pay social insurance premiums. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.