Social security cost system model

The latest news! All social security is transferred to the tax bureau for full collection! Another tax bureau just notified! Realize the transformation of collection and management methods in mid-2023! What the hell is going on? Let's have a look!

0 1 Official notification of change of social security collection method.

On September 30th, the official website of Henan Provincial People's Government issued a document saying that Kaifeng will start the reform of the unified collection mode of social insurance premiums.

Tax pigeons draw the key points for everyone:

Kaifeng will start the reform of the unified collection mode of social insurance premiums.

It is planned that in the middle of 2023, the insured employers and individual insured persons will declare and pay social insurance premiums to the tax authorities themselves, and the collection method will be changed from "social security approved collection" to "tax full responsibility collection".

That is to say, "unified social insurance fee collection model" (hereinafter referred to as "unified model") is a brand-new reform, and five departments in Kaifeng implement unified social insurance fee collection model.

The "unified model" specifically refers to the transformation of the social security fee collection and management model from the current "approved collection" to "self-declaration".

Under the original "approved collection" mode, the human society and the medical insurance department are responsible for drawing up the collection plan, and the tax department collects social insurance fees from the employer according to the collection plan, which is approved by the human society and the medical insurance department;

Under the reformed "self-declaration" mode, people's organizations and medical insurance departments no longer draw up collection plans, and employers declare and pay social insurance premiums to the tax authorities themselves, and the tax authorities verify the social insurance premiums of employers according to policies.

Some people may say, is this an example? It is only a place in Kaifeng, Henan Province, which cannot represent the whole country and has nothing to do with our region.

Actually, it is not. Since 20 19, social security fees have been uniformly handed over to the tax authorities for collection. According to the specific situation of each province and city, it can be divided into full responsibility collection and collection mode, and few provinces and cities adopt full responsibility collection.

But in the past two years, many provinces and cities have issued notices.

The social security fee is transferred to the tax department for full responsibility! In May this year, the Taxation Bureau of Dongguan City, Guangdong Province also issued the "Announcement on the Transformation of the Collection Method of Social Insurance Fees in Our City": From July 1 2022, the collection method of social insurance fees will be completely transformed.

Adjustment range of this collection method:

Social endowment insurance, industrial injury insurance, unemployment insurance and social medical insurance (including maternity insurance).

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After July 1 2022, social insurance payers such as employers (individual industrial and commercial households with employees), flexible employees (individual industrial and commercial households without employees) and villages (communities) completed the examination and approval of payment registration in the tax department, and the human society department and the medical insurance department obtained information from the tax department to complete the insurance registration, so the payer no longer needed to go to the human society department or the medical insurance department to register.

Original social security declaration payment method:

Declare social insurance premiums to the human and social departments and pay social insurance premiums to the tax authorities.

Adjusted social security declaration and payment method:

In order to declare and pay social insurance premiums to the tax authorities on their own every month, the tax authorities will no longer deduct fees from payers (except flexible employees) in batches.

When the news came out, it was a blockbuster. But then the tax collector found out,

The tax bureau also issued a notice: the conversion of social security collection methods originally scheduled for July 2022 will be suspended, and the specific time will be notified separately.

Although the transformation of the original social security collection method has been suspended, it is only a matter of time. This also released a signal,

It will be the general trend in the future that social security will be transferred from tax to full responsibility, and the era when social security will be fully taken over by the tax bureau may come!

Some people may have questions. Didn't social security have been taxed before? Before, social security tax could only be said to be half.

Social security in most areas is still submitted to Ministry of Human Resources and Social Security for approval, but the payment link is handed over to the tax bureau.

Let's look at the regulations at that time:

There are differences in collection methods, and there are three main modes.

What is the impact on enterprises after the comprehensive taxation of social security? How should enterprises respond?

What impact does the collection of comprehensive social security tax have on enterprises?

When we mentioned the social security tax before, we said that the transfer of social security to the tax bureau was only an excessive stage of collection and management, and we would not say that enterprises were comprehensively inspected through big data.

The the State Council executive meeting also stressed: "Before the reform of social security collection agencies is in place, it is absolutely not allowed to make adjustments without authorization. For the problem of uneven collection of social security fees formed in history, centralized payment is strictly prohibited. "

But now with the comprehensive tax collection of social security, social security is completely taken over by the tax bureau, and supervision is bound to become stricter and stricter! Let's look at the transformation of social security in the way of collection and management.

Full responsibility collection model

In this transfer, some areas have adopted the mode of full responsibility collection by tax authorities. For example, according to the document published by official website, Hunan Provincial Taxation Bureau, enterprises and flexible employees declare and pay social insurance premiums to the tax authorities themselves. Enterprises should report to the tax authorities the annual payment wages of employees of various types of insurance before March 3 1 every year.

Collection mode

In addition to the full-responsibility collection mode, some areas have adopted the collection mode, that is, the "social security (medical insurance) approved collection" mode, and the payment amount is approved by the people's society and the medical insurance department, and the tax department collects it according to the approved amount.

After social security is fully taxed, it means that enterprises should be cautious when they want to "plan" through social security!

1. Compared with the human society department and the medical insurance department, the tax bureau has a more perfect inspection system. Under the analysis of the upcoming Golden Tax Phase IV+Tax Big Data, there is nowhere to hide any social security violations.

2. In the past, the human and social departments and medical insurance departments only passively declared and approved according to the social security base provided by enterprises, and could not really understand the wages of enterprises. This will lead many companies to declare according to the minimum social security base without being discovered.

After the social security is paid in full, the tax authorities can compare the social security with the wages and salaries listed in the financial statements and those declared in individual taxes. It is no longer feasible for enterprises not to pay or pay less social security!

Note that social security is fully taxed, but the collection method has changed, and the accounting treatment method is still the same as before!

1, accrued salary

Borrow: production cost-salary

Manufacturing cost-salary

Indirect cost-salary

Sales expenses-salary

Loans: Payables-Wages

Step 2 pay wages

Debit: Payables-Wages

Loans: bank deposits

Other receivables-social security for withholding employees

Other receivables-withholding employee provident fund burden

Taxes payable-personal income tax

Q: Is personal social security included in other receivables or other payables?

Pay social security first, then pay wages, and count them into other receivables.

Pay wages first, then pay social security, and count them into other payables.

3. Cancel social security

Borrow: production cost-social security

Manufacturing cost-social security

Administrative expenses-social security

Sales expenses-social security

Loans: Payables-Social Security

4. Pay social security

Debit: Payables-Social Security

Other receivables-social security for withholding employees

Loans: bank deposits

5. Extraction of housing provident fund

Borrow: production cost-accumulation fund

Manufacturing cost accumulation fund

Overhead-Provident Fund

Selling expenses-accumulation fund

Loan: Payables-Provident Fund

6. Payment of housing provident fund

Debit: Payable-Provident Fund

Other receivables-withholding employee provident fund burden

Loans: bank deposits

Step 7 pay taxes

Borrow: Taxes payable-personal income tax

Loans: bank deposits

Be alert! Social security pays full taxes!

It is illegal for the unit to pay social security like this!

In addition to the fact that it is illegal for companies to pay social security to employees according to the minimum base, the following six social security payment misunderstandings should also be avoided by enterprises and individuals! Otherwise, the consequences may be very serious!

No.65438 +0 Myth 1: Can employees voluntarily give up social security?

The Labor Law, the Social Insurance Law, the Interim Regulations on the Collection and Payment of Social Insurance Fees and other laws and regulations clearly stipulate that participating in social insurance and paying social insurance premiums are mandatory provisions set by law for employers and workers, and employers should register social insurance for employees within 30 days from the date of employment.

Therefore, no matter what way and excuse the employer takes, no matter how agreed with the laborer, as long as it fails to pay social insurance premiums for the laborer according to law, it is illegal.

(Source: China News Network Weibo)

No.2 Myth 2: You don't have to pay social security during the probation period?

The Social Insurance Law clearly stipulates that the employer shall handle social security registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Therefore, enterprises must pay social security for employees on probation.

Myth No.3: You don't have to pay social security if you don't sign a contract?

In practice, some employers will refuse to pay social security for employees on the grounds that they have not signed labor contracts. Don't you know that the identification of labor relations depends not only on a paper contract, but also on social security as long as there is sufficient evidence to prove the existence of labor relations between individuals and units!

Myth No.4: The unit must pay social security for the legal representative?

First of all, the legal representative is the person in charge of exercising civil rights and performing civil obligations on behalf of the company. The legal representative is a natural person, and whether the company can pay the basic old-age insurance for the legal representative depends on whether the legal representative and the company constitute a labor relationship.

When the legal representative of the company (also known as the legal representative) forms a labor relationship with the company, he shall participate in the basic old-age insurance for employees according to law.

When there is no labor relationship between the legal representative of the company and the company, according to the provisions of the Social Insurance Law, it does not belong to the compulsory insured object of social insurance.

To sum up, whether it is necessary to pay social security to the legal representative depends on whether there is a labor relationship.

Myth No.5: Can you entrust other units to pay social security?

Linking social security with other companies, or looking for a human resources service company to pay social security, is almost an alternative for many unemployed friends. But it is very unreliable to pay social security in this way.

Most social security payment service companies in the market are in a gray area. The so-called "linking" social security is actually a fictional labor relationship and then defrauding insurance.

The Social Insurance Law clearly stipulates that the social insurance registration shall be managed in a territorial way, and the account opening and payment unit shall be the "employing unit", that is, the employing unit that has established labor relations with workers. It is illegal to entrust a third party to pay social insurance for employees.

Tips for tax pigeons:

In the future, the national social security information networking is also the general trend. As a full-time government law enforcement agency that organizes income, tax authorities have an independent collection system, which can realize the centralized application of national collection and management data. Take tax declaration as an example: once the tax authorities have approved the base and time limit of enterprise declaration, they will strictly control tax declaration, and delaying or not declaring will affect the credit of enterprises.

Based on this, we suggest that enterprises should prepare for the uncertain times, do a good job of social security compliance in advance, and help enterprises reduce employment risks. Individuals are advised to participate in insurance through compliance channels and rely on social security. Serious fraud will be sentenced. Please make a follow-up insurance plan as soon as possible during the adjustment buffer period!