Pension insurance late payment calculator

According to the provisions of Article 86 of the Social Insurance Law of the People's Republic of China, and taking into account the business process of social insurance collection in our city, we hereby notify you of the following issues related to the late payment fee for the unpaid social insurance premiums of the employing units:

I. Calculation rules of the late payment fee

After July 1, 2011, the employing units shall be charged a late fee of five ten-thousandths of a cent per day according to the amount of the unpaid premiums from the date of non-payment until the day before the employing units declare the successful payment of the unpaid premiums. The late payment fee of five ten thousandths of one percent of the total amount of social insurance premiums shall be added on a daily basis from the date of non-payment to the day before the day when the employer declares that the employer has succeeded in paying the premiums.

Because the city adopts the mode of collection whereby contributions are declared in the same month and collected in the following month, the starting date of non-payment is set as the first day of the month following the month in which the contributions are collected. For example, if an employer successfully declares on October 10, 2011 that it will pay the social insurance premiums for the month of July, and the normal month of collection is August, the starting date of non-payment will be September 1, therefore, in addition to paying the amount of non-payment for the month of July, the employer should also pay a late fee of ****39 days from September 1 until October 9, 2011.

The city adopts the mode of collection in the same month and the following month.

The employer to make up the basic pension insurance premiums before June 2011, still in accordance with the "on the issuance of" on the implementation of the implementation of & lt; Beijing basic pension insurance regulations & gt; the specific measures of the relevant issues "notice" (Beijing labor and social development [2007] No. 21) the implementation of the provisions of Article VI.

Two, the employer declares to make up the contributions

(a) The employer declares to make up the contributions in the monthly report

1. The employer who owes social insurance premiums as a whole can go directly to the social security agency to declare to make up the contributions in the monthly report. The social security system prints out the "Beijing Social Insurance Monthly Reporting Repayment Form" in triplicate, and the late payment fee is automatically calculated by the system in accordance with the rules of calculation, and collected together with the amount of arrears in the monthly report of the employer.

2. When the employer declares the monthly payment, the employer has to make the payment from the earliest month of arrears.

3. Starting from July 2011, if an employer owes social insurance premiums, the employer shall make a monthly report by the 27th day of each month (25th day of February each year). In case of making up payment for the previous month's monthly report after the above date, the monthly report of the employer for the current month will be generated, but not sent to the finance for bank collection.

(2) Declaration of individual contributions by employers

1. Starting from July 1, 2011, employers will use the "Enterprise Management Subsystem of Beijing Municipal Social Insurance System" (hereinafter referred to as the "Enterprise Version") to make declarations of individual contributions. The enterprise version of the system is hereinafter referred to as the "enterprise version") for declaration.

2. Steps for declaring individual supplementary contributions in the enterprise version:

(1) Enter the details of supplementary contributions in the "Application for Individual Supplementary Contributions" module of the enterprise version.

(2) If the employer declares that it will make up the individual contributions and the difference in the base amount, there are four types of reasons for making up the contributions, namely: the unit declares that it will make up the individual contributions, the audit will make up the contributions, the special audit will make up the contributions and the supervision will make up the contributions, and the unit needs to choose the reasons for making up the contributions when it declares the contributions.

(3) Before entering the details of retroactive contributions, employers should pay attention to verifying the basic information and contributions of individuals.

(4) After the supplementary contribution is entered, the supplementary contribution file will be exported in the modules of "Query for supplementary contribution application (four insurance)" and "Query for supplementary contribution application (medical)" respectively.

(5) At the same time of exporting the documents, the four insurance companies should print the "Beijing Social Insurance Repayment Schedule" (Table 4) and the medical insurance companies should print the "Basic Medical Insurance Repayment Schedule" (Table 10) in triplicate, with the official seal of the unit stamped, of which the pension insurance repayment that requires the approval of the administrative department of human resources and social security needs to be accompanied by the relevant approval materials.

3. When the employer goes to the social security agency to declare all the successful information of the retroactive payment, the social security system generates a detailed list of the retroactive payment and calculates the late payment fee at the same time. If there is an error in the declaration, the social security system will not be able to generate the details of the retroactive payment, and the employer will have to make a new declaration.

Third, the way to collect the backpayment

After the employer declares the success of the backpayment, the business post of the social security agency prints the "Summary of Backpayment Situation" in triplicate, and the employer, the business post, and the financial post each keep a copy.

For the employer to declare the monthly supplementary payment and individual supplementary payment of social insurance premiums, before the 15th (and including the 15th) of each month, two methods of collection can be used, namely, check and bank card; after the 15th of each month to declare the supplementary payment, one method of collection will be used, namely, bank card.

Four, other

(a) Since July 2011, employers can declare retroactive contributions during working days.

(2) After the employer has successfully declared the retroactive payment at the business post of the social security agency, the employer shall pay the fee at the financial post on the same day. If the employer fails to pay the fee at the financial post on the same day, the employer shall declare the retroactive payment again and recalculate the late payment fee.

(3) When a participant interrupts the social insurance relationship during the period of participation due to changes in the work unit or other reasons and needs to make up the social insurance premiums for the last three months, the employer can report directly through the enterprise version and print the relevant details of making up the premiums for declaration. If the employer is required to pay more than three months of social insurance premiums, the employer is required to provide proof of the labor (employment) relationship with the insured person during the period of retroactive payment and proof of wages and income, of which the retroactive payment of pension insurance approved by the administrative department of human resources and social security is also required to bring relevant approval materials.

(4) When the employer declares the individual retroactive contribution, the employer can go to the social security agency or unload the unit under the online declaration system to make the retroactive contribution parameters such as the contribution rate of industrial injury insurance, the categories of contributors for each type of insurance, and the types of insurance to be normally participated in.

Beijing Municipal Social Insurance Fund Management Center

August 1, 2011

Expanded reading: how to buy insurance, which is good, hand in hand to teach you to avoid the insurance of these "pit"