Measures of Hunan Province for Implementing the Interim Regulations on the Collection and Payment of Social Insurance Fees

Chapter I General Provisions Article 1 These Measures are formulated for the purpose of implementing the Interim Regulations on the Collection and Payment of Social Insurance premiums, strengthening and standardizing the collection and payment of social insurance premiums, and ensuring the payment of social insurance premiums. Article 2 These Measures shall apply to the collection and payment of basic old-age insurance premium, unemployment insurance premium and basic medical insurance premium (hereinafter referred to as social insurance premium) within the administrative area of this province.

The scope of collection, overall level, payment base, rates and insurance benefits of social insurance premiums mentioned in the preceding paragraph shall be handled in accordance with relevant laws, regulations and rules and the provisions of the people's governments of the State Council and the province. Third payment units and individuals must pay social insurance premiums in full and on time in accordance with laws, regulations, rules and the provisions of the people's Government of the State Council and the province. Article 4 The administrative department of labor security of the local people's governments at or above the county level shall be responsible for the management, supervision and inspection of the collection and payment of social insurance premiums within their respective administrative areas. Article 5 Social insurance premiums shall be collected centrally and uniformly by institutions designated by the provincial people's government. Among them, the social insurance premiums of foreign-invested enterprises and urban private enterprises are collected by the local tax authorities, and the specific measures are formulated by the provincial labor security administrative department in conjunction with the provincial local tax authorities.

At the same overall level, a payment unit only registers social insurance with an institution that collects social insurance premiums, and only pays social insurance premiums to an institution that collects social insurance premiums or local tax authorities. Chapter II Registration of Payment Units Article 6 Units that are required to pay social insurance premiums in accordance with laws, regulations, rules and the provisions of the people's governments of the State Council and the province shall apply to the social insurance fee collection agency for handling or completing social insurance registration and obtaining a social insurance registration certificate within the following specified time:

(1) Within 30 days from the date of obtaining the business license;

(two) non production and business units within 30 days from the date of establishment;

(three) the payment units that did not participate in social insurance before the implementation of these measures, within 30 days from the date of implementation of these measures;

(four) before the implementation of these measures, the payer who has participated in social insurance but has not yet received the social insurance registration certificate shall, within 30 days from the date of implementation of these measures. Seventh payment units to apply for social insurance registration, business license, approval of the establishment of documents or other documents approved to practice.

The institution that collects social insurance premiums shall immediately apply for the declaration of the payer. Article 8 When the following social insurance registration items of the payer change, it shall go through the registration of social insurance change at the original registration institution within 30 days from the date of change:

(a) the name of the unit;

(2) domicile or business premises;

(three) the legal representative or person in charge;

(4) Account number of the bank. Article 9 When applying for registration of change, the payer shall submit the following documents:

(1) An application for registration of change of social insurance;

(2) the changed business license or the document approving the change;

(3) social insurance registration certificate. Article 10 The original registration authority shall immediately apply for registration of change. If the contents of social insurance change registration involve the contents of social insurance registration certificate and need to be changed, the original registration institution shall issue a new social insurance registration certificate. Article 11 Where a payer goes bankrupt or is dissolved, revoked or merged, or its business license is revoked or terminated due to other circumstances, it shall, within 30 days from the date of termination, apply to the original registration authority for cancellation of social insurance registration, and the registration authority shall collect the social insurance registration certificate.

Before applying for cancellation of social insurance registration, the payer shall settle the social insurance premium and overdue fine that should be paid. Twelfth social insurance fee collection agencies shall provide the local tax authorities with information on social insurance registration, change of registration and cancellation of registration of foreign-invested enterprises and urban private enterprises in a timely manner. Chapter III Declaration of Payment Amount Article 13 A payment unit shall report the amount of social insurance premiums that should be paid in the current month (including the part paid by individuals, the same below) to the institution or local tax department that collects social insurance premiums before 10 of each month.

If it is difficult for the payer to declare in the institution or local tax department that collects social insurance premiums, he can declare by mail, and the postmark date of the mailing place is the actual declaration date. If there is no change in the amount of social insurance premiums payable by the payer in the current month and the amount of social insurance premiums payable last month, it can be declared by simple means such as telephone.

If the payer is unable to declare on time due to force majeure, it shall declare within 5 working days after the force majeure is eliminated. Fourteenth institutions or local tax departments that collect social insurance premiums shall timely review the payment amount declared by the payment unit. To meet the requirements, notify the reporting unit to pay in time; Do not meet the requirements, notify the reporting unit to correct. Article 15 If the payer fails to declare the amount of social insurance premiums payable in accordance with the provisions, in addition to the punishment in accordance with these measures, the institution or local tax authority that collects social insurance premiums shall determine the amount payable in turn according to the following methods:

(1) is determined according to 1 10% of the average payment of the unit last month or last month;

(2) If there is no average payment last month or last month, it shall be determined according to the operating conditions, number of employees, salary base and financial status of the unit;

(3) If the above information cannot be provided, it shall be determined according to 1 10% of the monthly average payable amount of the payer in the last year in this administrative region.

The payer shall pay social insurance premiums in accordance with the approved amount, and after the payer goes through the declaration formalities, the overpaid fees shall be offset against the fees payable next month; The underpaid fees should be paid in time.