Social insurance premiums in many places handed over to tax department for collection Tianjin from Nov. 21

According to the State Council and the Tianjin Municipal People's Government on the reform of the social insurance premium collection system, from November 21, 2020 onwards, the social insurance premiums for enterprises and employees will be handed over to the tax department for unified collection. The relevant matters are announced as follows:

I. Scope of collection

(a) the basic pension insurance premiums, basic medical insurance premiums (including maternity insurance premiums), industrial injury insurance premiums, unemployment insurance premiums paid by enterprises; basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums paid by individual enterprise employees, and large amount of medical aid fees for urban workers.

(b) Individual business households without employees, part-time workers who do not participate in the basic employee pension insurance and basic employee medical insurance in the employing organization, and other flexibly employed persons (hereinafter referred to as "flexibly employed persons"). Flexibly employed persons) (hereinafter referred to as "flexibly employed persons") pay the basic pension insurance premiums for enterprise employees, the basic medical insurance premiums for employees, and the large-amount medical aid premiums for urban workers.

Second, the collection method and collection period

Enterprises in accordance with the existing methods and channels to the social security agency to declare the social security agency to approve the social insurance premiums to be paid. Enterprises declare to the tax authorities for payment of social insurance premiums in accordance with the amount of contributions to be paid as approved by the social security agency.

Enterprises should declare and pay the current month's contributions to the competent tax bureau from the 21st day of the previous month to the 19th day of the current month. Among them, the part of the employee's personal contribution is withheld by the enterprise in accordance with the provisions of the social insurance premium policy.

Flexible workers declare their contributions on a monthly, quarterly or yearly basis in the original manner.

Third, the payment channels

Enterprises can declare through the unit client, tax service hall collection window and other channels, use the tripartite agreement deduction, bank counter, tax service hall card payment.

At the initial stage of the transfer, the flexibly employed persons still pay the fees in accordance with the original channel and the original way.

Fourth, other matters

On November 20, 2020, the relevant departments jointly upgraded the declaration and payment system, please participate in the enterprises and flexibly employed persons before November 19 for the payment of contributions, December 2020 enterprise payment business from November 21 onwards.

The business of insurance registration, record of rights and interests, and issuance of treatment is still handled by the social security and medical insurance agencies. If enterprises have any questions about the business of social security registration and personnel changes, they can call the 12333 service hotline of the human resources and social security departments for advice. Enterprises can call the tax department's 12366 service hotline for advice if they have any questions about the payment business.

This announcement will be implemented from November 21, 2020, and any previous inconsistencies with the provisions of this announcement will be implemented in accordance with this announcement.

This announcement is hereby made.

Tianjin Municipal Human Resources and Social Security Bureau State Administration of Taxation Tianjin Municipal Taxation Bureau

Tianjin Municipal Healthcare Security Bureau Tianjin Municipal Finance Bureau

October 30, 2020