Does social security medical insurance need an annual review

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This is the notice on the implementation plan of the 2007 annual review of enterprise social insurance in Shenyang City, in order to further expand the coverage of social insurance, standardize the behavior of employers to participate in the payment of contributions in accordance with the State Council, "Interim Regulations on the Collection and Payment of Social Insurance Premiums" (Decree No. 259 of 1999), the Ministry of Labor and Social Security, "Interim Measures for the Administration of Registration of Social Insurance Premiums" (Decree No. 1 of 1999) and "100 Days Action Program for Pension Expansion" ("100 Days Action Program"). ) and "Shenyang city pension insurance expansion and collection" 100 days of action "program" (Shensha Banfa [2007] No. 6), the municipal government decided, from August 1, 2007 onwards, the city should participate in the scope of the pension insurance of the employer to carry out the basic information of the social insurance registration of the annual review and certification work. In order to put this annual review work into practice, especially the development of the implementation of the program. First, the scope of the annual review of the city into the scope of enterprise pension insurance has been insured and should be insured but not insured units and individual businesses are within the scope of the annual review of social insurance (including temporary employment of organs, institutions and social organizations and other units). Those who have been insured will have an annual review, and those who have not been insured will have an annual review at the same time of registering for new insurance. Second, the annual review schedule for the first stage of publicity, launching phase before August 1, 2007, the city labor security department through the news media and Shenyang City Pension Insurance Management Center (hereinafter referred to as the Pension Center), Shenyang City, the Local Taxation Bureau of the extranet issued a notice of the annual review. The Municipal Pension Center and the Municipal Local Taxation Bureau post the notice of annual review in their respective offices (tax) halls, informing the annual review units of the information they must bring, and distributing the "Shenyang City Pension Insurance Annual Review Registration Form" (the annual review units can also download the "Shenyang City Social Insurance Annual Review Registration Form" and other annual review information through the website, so as to make the preparations for the annual review. (Download URL: http// or http//). Districts and counties (city) government to do a good job of social publicity in the region, the street offices and communities to actively cooperate with this annual review of social insurance, do a good job of public service publicity, posting publicity slogans, annual review notice in this community. The second stage of self-checking and preparation stage from August 1, 2007 to August 31, 2007, the units participating in the annual review of the unit's participation in their own verification of information and payment of contributions to self-checking. 1, has been participating in the insurance unit should be the unit's participation in the basic information on a person-by-person basis. For those who have not signed labor contracts, they should sign labor contracts with their workers before the annual review and go through the procedures of participating in various types of insurance; they should ensure the consistency of the number of participants in the enterprise's pension insurance and medical insurance, and if there is any inconsistency, they should go to the social security agencies to handle the procedures of increasing or decreasing the number of participants by August 31, 2007; and for those who have omitted to contribute to the base of the wages and owe contributions, they should go to the local tax authorities to handle the replacement payment in a timely manner. Where the arrears of fees and self-inspection before September 1, 2007 to make up for the missed contributions, may not add late fees. 2, after the annual review notice issued, the uninsured units to the annual review period in a timely manner to the social security agencies for registration of insurance. 3, the insured units in the basis of the information verification and self-inspection work is completed, especially in the participation of medical insurance and pension insurance number of participants in the information verification and adjustment of the same situation Only after the completion of the basic information verification and self-checking work, especially in the case of the adjustment of the number of participants in medical insurance and pension insurance information verification is consistent, the party can fill in the "Shenyang City Social Insurance Annual Audit Registration Form" and go to the pension sub-centers of the districts and counties (municipalities) to handle the annual auditing. 4, the employer unit for the annual auditing must carry the essentials (1) payroll booklet; (2) July payroll details; (3) July staff roster (including the electronic information discs); (4) a copy of the registration certificate of the local tax; (5) the code certificate of the organization; (6) "Shenyang City Social Insurance Annual Audit Form". Annual Review of Social Insurance"; there are arrears of fees, but also to bring copies of the following information: ① balance sheet (one month before the annual audit); ② cash flow statement (one month before the annual audit); ③ 2006 Income Tax Returns - "wages and salaries and trade union funds and other three funds schedule" (the implementation of the income tax check and collect enterprises). The third phase of the annual review and audit stage from September 1, 2007 to October 31, 2007, the districts, counties (cities) pension sub-centers formally accept the annual review of the insured units. At the same time by the municipal social security leading group organization to draw labor security, local tax, audit, finance, industry and commerce and other departments to form a joint law enforcement team of pension insurance expansion and collection of more than one hundred insured employers to carry out a joint audit of the annual review of the situation. Any concealment or under-reporting of the total amount of wages paid and the number of insured persons, and any malicious non-payment and evasion of pension insurance premiums shall be punished in accordance with the law. The fourth stage of the summary stage from November 1, 2007 to November 10, 2007, the annual review work to summarize. Third, the annual review of the way, content and procedures of this annual review of the way to take the main pension insurance, pension and medical insurance participation information linkage. The key contents of the annual review include: firstly, checking whether the basic information reported by the employer and the number of employees participating in the insurance is consistent with the information in the computer system, and if there are any omissions or discrepancies, they should be corrected in a timely manner; and secondly, focusing on whether the number of participants in the pension insurance and medical insurance is consistent, and if it is inconsistent, it should be adjusted in a timely manner (except for the policy stipulates otherwise). Specific operating procedures are as follows: 1, first of all, the annual review unit will be provided by the annual review of the information carefully check to see whether the annual review information is complete, where the annual review information is incomplete, the annual review unit is required to make up for the information, or not annual review. 2, the annual review unit of the insurance information (including details of the insured) and the system of the unit of participation in the basic information, information about the personnel one by one to check the verification of the main content, including employee name, identity card number, whether or not the employee name, identity card number and the number of medical insurance coverage is consistent. The main contents of the verification include whether the names and ID numbers of the employees are correct, and any incorrect information found shall be recognized by the annual review unit, with the reasons explained, and the incorrect information shall be revised correctly in time. For annual review units that have participated in health insurance and pension insurance, the pension center should be connected with the data of the participants in the health insurance center, and the system automatically prompts the differences in the participants after the annual review staff enter the unit code. For units where the number of participants in medical insurance is greater than the number of participants in pension insurance, the participating units shall be urged to make up for the omitted participants in a timely manner. The number of participants in health insurance is less than the number of participants in pension insurance units, to notify the annual review of the unit to the health insurance center for personnel to increase changes, the information is consistent before coming to the annual review. For the medical insurance center a household to participate in the insurance, participate in the pension insurance for more than one household to participate in the unit, must be written by the unit to prove materials, in accordance with a tax registration corresponds to the principle of a household to adjust over, and then the annual review. 3, the annual review of the work began, the pension center, the local tax bureau, the medical insurance center to strengthen cooperation, close cooperation, the medical insurance center is responsible for the timely provision of the approved monthly contributions to the information, the local tax bureau is responsible for the provision of and supervise the declaration of tax not declaration of pension, health insurance center only. Taxes do not declare the pension and health insurance premiums of enterprises in a timely manner to the Pension Center, the Medical Insurance Center for registration procedures. The Pension Center is responsible for feeding back the information of the completed annual review to the Municipal Local Taxation Bureau every ten days in accordance with the "Pension Center and Local Taxation Handover Sheet" in order to ensure that the units that have completed the annual review will pay the social insurance premiums from the following month according to the number of participants after the annual review. After the completion of the annual review, the Pension Center is responsible for the annual review units reported by the "Shenyang city pension insurance annual review registration form" and the default unit to provide a copy of the relevant information to the corresponding local tax sub-bureaus. Fourth, the treatment of units that do not carry out annual review on schedule and are not insured 1. According to Article 23 of the Provisional Regulations on the Collection and Payment of Social Insurance Premiums (Decree of the State Council No. 259), "If an employer fails to register for social insurance, change its registration or cancel its registration in accordance with the regulations or fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, it will be instructed by the administrative department of labor security to make corrections within a certain period of time; if the circumstances are serious, it will be punished by the administrative department of labor security. Correction; if the circumstances are serious, the directly responsible supervisor and other persons directly responsible may be fined not less than 1,000 yuan and not more than 5,000 yuan; if the circumstances are particularly serious, the directly responsible supervisor and other persons directly responsible may be fined not less than 5,000 yuan and not more than 10,000 yuan".2. After the deadline of the annual review date, the Municipal Pension Center shall send out to all the employers who have failed to The list of employers who have not conducted annual review and who have not participated in the insurance will be forwarded to the labor security supervision departments at the municipal and district levels, which will carry out key supervision on their employment status according to their division of responsibilities, and will be punished depending on the relevant circumstances and in accordance with the relevant regulations.3. The Pension Center is responsible for feeding back to the tax department the information of the units that have completed the annual review and the list of employers who have not participated in the insurance as per the due date. After the deadline for annual review, for the employers who have not conducted annual review on schedule and have not participated in the insurance, the tax department, when applying for invoices, shall urge them to go to the pension insurance management sub-center to handle the annual review procedures first, and for the ones who refuse to register for the insurance and conduct the annual review, the tax department may suspend the sale of invoices and the tax incentives they have already enjoyed. 4. The municipal, district and county (city) health insurance centers shall urge the employers who have not conducted the annual review on schedule to pay the contributions to the insurance center, and shall urge them to pay the contributions to the pension insurance management sub-center to handle the annual review. Payment approval, urge them to go to the Pension Center for annual review procedures, otherwise the unit will be suspended for payment approval. 5, the Pension Center on the failure of the annual review of the employer, will be suspended for the unit of various personnel change procedures; suspended for retirement approval procedures until the unit to participate in the annual review. 6, the annual review of the end of the work of the Pension Center to the municipal social security work to the full list of enterprises in arrears of the leading group, the municipal social security work by the leading group. Leading group of social security work by the city leading group in accordance with the "Shenyang City, pension insurance expansion and collection of" 100 days of action "program" transferred to the relevant departments for processing. Fifth, a few requirements 1, the annual review is to strengthen the enterprise registration management of an important part of the work, the annual review of the overall guiding principles are: coverage should be complete, the annual review of the link to be fine, mastery of the policy should be strict, the effect of the annual review should be prominent. Through the annual review to further improve the accuracy of unit information, and strive to unify the basic information, unify the number of participants, standardize the workflow. It is hoped that the leaders of each department will attach great importance to the work of annual review, organize carefully, arrange carefully, and arrange personnel reasonably, so that the work of annual review can be implemented smoothly. 2. Combine the work of annual review with daily business, and through the annual review, the enterprise's basic information and registration information will be approved to make up complete. Focus on checking whether the information of enterprises in the business system is consistent with the Registration Form of Shenyang Municipal Social Insurance Annual Audit; whether the number of employees of enterprises is consistent with the number of insured persons, and put an end to the phenomenon of underpayment and concealment of payment. The number of medical and pension insurance participants involved in the table should be consistent with the number of participants in the insurance information database before stamping the Shenyang city social insurance annual review and validation seal. 3, each unit should do a good job of annual review of the enterprise's information retention, binding, registration, statistics. The progress of this work, quality will be included in the year-end performance appraisal system.