Measures for collection and payment of social insurance premiums

Legal analysis: Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions according to the prescribed amount and time limit in the process of raising social insurance funds, and is the most important source of social insurance funds. It can also be regarded as the fees charged by the insurer (country) of social insurance to the insured (employees and employers) for assuming legal social insurance responsibilities.

Legal basis: Provisional Regulations on the Collection and Payment of Social Insurance Fees.

Seventh payment units must apply to the local social insurance agencies for social insurance registration and participate in social insurance.

The registered items include: name, domicile, business place, type of unit, legal representative or person in charge, account number of the bank where the account is opened, and other matters stipulated by the administrative department of labor and social security of the State Council.

Article 8 When an enterprise is registered, social insurance registration shall be conducted at the same time.

Payment units other than those specified in the preceding paragraph shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration.

Article 9 If the social insurance registration items of the payer are changed or the payer is terminated according to law, it shall, within 30 days from the date of change or termination, go through the formalities for the change or cancellation of social insurance registration at the social insurance agency.

Tenth payment units must declare the amount of social insurance premiums payable to the social insurance agencies on a monthly basis, and pay social insurance premiums within the prescribed time limit after being approved by the social insurance agencies.

If the payer fails to declare the amount of social insurance premiums payable in accordance with 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 amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.