Interim Provisions of Anhui Province on the Collection and Payment of Social Insurance Fees

Chapter I General Provisions Article 1 In order to strengthen and standardize the collection and payment of social insurance premiums and ensure the payment of social insurance premiums, these Provisions are formulated in accordance with the State Council's Provisional Regulations on the Collection and Payment of Social Insurance Fees (hereinafter referred to as the Regulations) and relevant laws and regulations, combined with the actual situation of this province. Article 2 These Provisions shall apply to the collection and payment of basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, industrial injury insurance premium and maternity insurance premium (hereinafter referred to as social insurance premium) within the administrative area of this province. The third provincial labor security administrative department is responsible for the collection, management and supervision of social insurance premiums in the province. The municipal and county-level labor security administrative departments shall be responsible for the collection, management and supervision of social insurance premiums within their respective administrative areas. Article 4 Social insurance premiums shall be collected by local tax authorities. Local tax authorities have the right to supervise and inspect the collection of social insurance premiums. Chapter II Scope and Standards of Collection of Social Insurance Fees Article 5 The scope of collection of social insurance fees includes the following units and individuals:

(1) The collection scope of the basic old-age insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees that implement enterprise management, and urban individual industrial and commercial households and their employees.

(2) The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, enterprises with foreign investment, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

(3) Collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, public institutions and their employees, social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households and their employees who should pay unemployment insurance premium according to the provisions of the municipal people's government with districts.

(4) Collection scope of work-related injury insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees.

(5) The collection scope of maternity insurance premium shall be stipulated by the municipal people's government with districts.

The units and individuals within the above-mentioned social insurance premium collection scope are hereinafter collectively referred to as payment units and individuals. Article 6 Social insurance premiums shall be based on the total wages of the payer. Among them: if the monthly income of employees who pay basic old-age insurance premiums and basic medical insurance premiums and the monthly income of urban individual industrial and commercial households and their employees who pay basic old-age insurance premiums is lower than 60% of the average salary of employees in the province last year, they will be paid at 60%; If it is higher than 300% of the average wage of employees in the province last year, it will be paid at 300%. Seventh social insurance premium rates according to the following provisions:

(A) the basic old-age insurance rate

Before the unification of the whole province, the unit payment rate shall be temporarily implemented according to the payment rate approved by the provincial labor security administrative department authorized by the provincial people's government.

The contribution rate of individual employees and urban individual industrial and commercial households is 5% of my salary; After that, it will be gradually adjusted and eventually reach 8%.

The contribution rate of urban individual industrial and commercial households owners is tentatively set at 16% of monthly income.

(two) the basic medical insurance rate

The unit contribution rate shall be stipulated by the municipal people's government with districts, and shall be submitted to the provincial people's government for approval if it exceeds 6.5% of the total wages of the unit. The employee contribution rate is 2% of his salary.

(3) Unemployment insurance rates

The unit contribution rate is 2% of the total wages of the unit. The employee contribution rate is 65438+ 0% of my salary.

(4) Industrial injury insurance rates

In accordance with the relevant provisions of the provincial people's government, the rate of industrial injury insurance is determined by the municipal people's government divided into districts according to the types of industrial injury risks and the frequency of industrial accidents and occupational diseases, and may fluctuate according to the situation of industrial accidents in enterprises.

(5) Maternity insurance premium rate

According to the relevant provisions of the state, the maternity insurance rate is determined by the municipal people's government with districts, and the maximum is not more than 0% of the total wages of enterprises. Chapter III Social Insurance Registration Article 8 A payer must apply for social insurance registration with the social insurance agency of the local labor and social security administrative department (hereinafter referred to as the social insurance agency) according to law. The social insurance agency shall, within 3 days, issue a social insurance registration certificate to the employer that meets the social insurance registration conditions. Article 9 If the social insurance registration items of the payer change, it shall go through the registration formalities with the social insurance agency that originally applied for registration within 30 days from the date of change. However, if the social insurance registration institution changes its domicile or business premises, it shall go through the cancellation procedures of social insurance registration at the social insurance agency where it moves in and re-apply for social insurance registration.

In case of dissolution, bankruptcy, cancellation or other circumstances, the payer shall terminate the obligation to pay social insurance premiums according to law, and go through the cancellation registration procedures with the social insurance agency within 30 days from the date of termination. Article 10 Social insurance agencies shall notify the tax authorities responsible for collecting social insurance premiums in writing within 5 days from the date of issuing certificates or changing or canceling social insurance registration.