Interim Measures of Guangdong Provincial Local Taxation Bureau for the Administration of Arrears of Social Insurance Fees

1, the amount of social security payment is not absolutely related to your salary, but is bought at different levels. Details are as follows.

Basic knowledge of social insurance premium

Social insurance is a social security system in which the state legislates to ensure that workers permanently or temporarily lose their ability to work or their jobs due to old age, illness, maternity, work-related injuries, etc., and get material help (in the form of money) from the state and society when they or their families lose their source of livelihood.

Social insurance includes endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance.

I the payer or withholding agent of social insurance premiums

According to the current regulations, social insurance funds are shared by units, individuals and the state in principle. Units pay social insurance premiums according to a certain proportion of total wages; Individuals pay social insurance premiums according to a certain proportion of wage income; The state finance subsidizes the insufficient preparation expenses of the social insurance fund. Different types of insurance have different sources of social insurance funds. Generally speaking, workers do not have to pay work-related injury insurance and maternity insurance. Basic old-age insurance, medical insurance and unemployment insurance must be paid by units and individuals, and units are obliged to pay social insurance premiums and withhold and remit social insurance premiums of their own personnel.

Second, the basis and ratio of payment.

According to the relevant provisions of the Measures for the Collection and Payment of Social Insurance Fees in Guangdong Province and the Measures for the Collection and Payment of Social Insurance Fees in Guangzhou (for Trial Implementation), the payment year of social insurance fees is from July of that year to June of the following year. The calculation base of social insurance premium shall be determined according to the wage and salary tax items declared by individual income tax. Units shall calculate and pay social insurance premiums according to the total payment base of individual payers. Individuals shall calculate and pay social insurance premiums based on the average monthly salary and salary of the previous year (1 to 12). If the average monthly salary of the last year declared by the individual payer exceeds 300% of the average monthly salary of the employees in this city in the last year, no social insurance premium will be levied; If it is lower than 60% of the average monthly salary of employees in this Municipality in the previous year, it shall be assessed according to 60% of the average monthly salary in the previous year.

Owners and employees of private enterprises and individual industrial and commercial households (including employees referring to private enterprises and individual industrial and commercial households) use their self-declared personal income tax wages and salaries as the payment base. If the personal income tax, wages and salaries declared by the owners or employees themselves exceed 300% of the average monthly level of employees in this city in the previous year, social insurance premiums will not be levied. If the personal income tax, wages and salaries declared by the owner himself is lower than the average monthly salary of employees in this city in the previous year, it shall be assessed according to the average monthly salary of employees in this city in the previous year. During the payment period from July 2002 to June 2003, if the amount of personal income tax wages and salaries declared by employees is lower than 50% of the average monthly salary of employees in this city in the previous year, it shall be levied according to 50% of the average monthly salary of employees in the previous year.

1. Pension insurance

State-owned enterprises, urban collective enterprises, foreign-invested enterprises, state organs, institutions, social organizations, etc. ; The contribution ratio is 28%, of which the unit burden ratio is 20% and the individual burden ratio is 8%. All individual contributions are included in personal accounts, and 3% of unit contributions are included in personal accounts. Since July 2002, private enterprises, individual industrial and commercial households, freelancers, non-urban household registration workers, district and street collective enterprises, township enterprises and foreign-invested enterprises, etc. 20% will be paid if the newly insured private contribution exceeds 50%, of which 12% will be borne by the unit, 8% by the individual, all the individual contributions will be transferred to the personal account, and 3% will be paid by the unit. Provincial enterprises: since July 2003, the individual contribution rate of social endowment insurance in government agencies and institutions is 8%. Provincial enterprises bear 18%. The original industry co-ordinates the payment rates of enterprises in Guangdong, and different payment rates are stipulated according to the industry.

2. Medical insurance

The employer pays the basic medical expenses according to 8% of the payment base, and the employees pay the basic medical insurance premiums according to 2% of the payment base, with a total rate of 10%.

3. Unemployment insurance

According to the Regulations of Guangdong Province on Unemployment Insurance (Order No.49 of Guangdong Provincial People's Government) and the Detailed Rules for the Implementation of Guangzhou Unemployment Insurance, the unit pays 2% of the salary, and the urban registered employees 1% do not pay.

4. Work injury insurance

Guangzhou: According to different industries, it is divided into four grades: 0.5%, 1%, 1.2% and 1.5%. Guangdong provincial enterprises uniformly implement 0.8% work-related injury insurance payment rate.

5. Maternity insurance

Guangzhou maternity insurance fund is paid by 0.7% of the total wages of all employees in each unit last year. Provincial units pay 0.4% in Guangzhou.

Three, the social security fee collection work division

Social insurance premiums in Guangzhou (including Panyu District, Huadu District, Conghua City and Zengcheng City) are collected in accordance with the local tax management system.

1. The social insurance premiums payable by the central and provincial units (who have gone through the insurance formalities in the provincial social security department) shall be collected by Yuexiu District Administration Branch.

2. The social insurance premiums that should be paid by municipal units and subordinate units (units that go through the insurance formalities in the municipal and district social security departments) shall be subject to territorial management according to the place where the payer operates, and the corresponding collection and management branches shall be responsible for the collection.

3. The social insurance premiums payable by freelancers shall be collected by the corresponding collection and management branch of the social security department where the household registration is located (or at work).

4. The social insurance premiums payable by the insured units in Panyu District, Huadu District, Conghua City and Zengcheng City shall be collected by the local tax authorities.

Fourth, the mode of payment

Combined with the actual collection of social insurance premiums in our city, there are three ways to collect social insurance premiums in our bureau at present: bank collection, front desk collection and storage fee withholding.

Freelancers, self-employed individuals (without enterprise accounts) or units that are temporarily unable (or inconvenient) to pay social insurance premiums in bank accounts for various reasons can directly print general tax payment books in the local tax collection management sub-bureau corresponding to the payment unit and pay them in the bank.

(1) Bank Collection

State organs, enterprises and institutions, social organizations, etc. (with an enterprise account) collect social insurance premiums by entrusting banks to collect money. Through the electronic centralized withholding or regular debit business settlement of Guangzhou electronic fund transfer system, the entrusted bank will transfer the payment from the payer's account.

(two) the front desk collection is suitable for freelancers or self-employed individuals to pay social insurance premiums. Freelancers or self-employed individuals first open a savings passbook in the bank determined by the tax collection sub-bureau in their respective jurisdictions, and then sign an agreement that the payer, the local taxation bureau and the bank jointly entrust the bank to deduct monthly. The local taxation bureau entrusts the bank to deduct the social insurance premium of the current month from the payer's passbook on a monthly basis.

(three) the deduction of storage fees is applicable to the social insurance premiums paid by freelancers or self-employed. Freelancers or self-employed individuals first open a savings passbook in the bank determined by the tax collection sub-bureau in their respective jurisdictions, and then sign an agreement that the payer, the local taxation bureau and the bank jointly entrust the bank to deduct monthly. The local taxation bureau entrusts the bank to deduct the social insurance premium of the current month from the payer's passbook on a monthly basis.

Verb (abbreviation for verb) payment time

According to the current relevant regulations and the actual situation of our city, the payment time of social insurance premium in Guangzhou is determined to be before 18 every month (excluding the day when the paid social insurance premium reaches the charging account of the local tax department, that is, the time when the bank receives the transfer stamp). If the bank account of the paying unit or individual is not automatically withheld by the local tax department before 12 every month, it is necessary to go through the payment formalities with the corresponding local tax department before 15 every month, and ensure that the money reaches the charging account of the local tax department before 18 (excluding the day) before confirming that the payment has been made in the current month. If the payment reaches the charging account of the local tax department after the current month (including the current day) 18, it will be regarded as the payment for the next month.

Six, the wrong payment, payment of social security fees refund procedures

(1) Refund procedures for social insurance premiums withheld by banks that are overpaid or wrongly levied.

If the payer discovers overpayment or wrong collection of social security fees before the interception in the current month, the payer shall submit the proof of wrong deduction to the account opening bank, and after checking by the account opening bank (paying bank), the initiating bank (receiving bank) will notify the collection unit to go through the refund formalities and return the wrong deduction to the payer. If the payment unit finds that the social security fee has been overcharged or wrongly levied, it shall go through the refund formalities with the corresponding social security department with the application report, payment voucher (original and photocopy), proof of wrong deduction by the opening bank and payment certificate confirmed by the collection unit.

(2) Refund procedures for overpaying or wrongly levying social security fees through withholding and safekeeping fees.

The payer can go to the corresponding social security department for refund with the current passbook and its photocopy, the original and photocopy of the payment voucher, and the payment certificate issued by the collecting unit.

Seven, the punishment provisions

(1) Overdue payment of social insurance premiums means that the payer fails to pay social insurance premiums within the time limit stipulated by social insurance laws, regulations or local tax authorities, and fails to go through the examination and approval procedures for applying for deferred payment of social insurance premiums.

According to the State Council's Provisional Regulations on the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council) and Guangdong Provincial People's Government's Notice on the Unified Collection of Social Insurance Fees by Local Tax Authorities (document No.71999 of Guangdong Province), if the payer fails to pay and withhold social insurance fees according to regulations, the local tax authorities shall order him to pay within a time limit, and if he still fails to pay after the time limit, he shall pay back.

(2) If the payer fails to pay the social insurance premium of the current period due to social security agencies, local tax authorities or banks, the local tax authorities shall recover the unpaid social insurance premium, but do not charge late fees.

(3) According to the Notice of Guangdong Local Taxation Bureau, Social Insurance Administration Bureau, Finance Department and Labor Department on Printing and Distributing the Specific Operation Measures for Collecting Social Insurance Fees (Guangdong Local Taxation Bureau [1999] No.294) jointly issued by the Provincial Local Taxation Bureau, the Provincial Finance Department, the Provincial Social Security Bureau and the Provincial Labor Department, the social insurance premium late payment fee shall be paid from 16 of the next month.

(4) After the collection period, the management and collection unit should check the arrears list and data of the management and collection unit in time according to the data provided by the electronic information system of social insurance fee collection, send the Notice of Ordering to Pay Social Insurance Fee within a Time Limit to the arrears unit (printed by the management and collection unit in a unified format), and inform the arrears unit of the amount of arrears and the consequences of overdue payment in accordance with legal procedures and methods.

The registration sub-bureau and the inspection bureau should strengthen the inspection of the insurance and payment of social insurance premiums by management enterprises and units, implement the working procedures of the same investigation with taxation, and closely communicate with the collection and management units.

If the payer refuses to pay social insurance premiums and late fees, the local tax authorities responsible for the collection may apply to the people's court for compulsory remittance according to law.

If there is any change in the collection method of social security fees, the new method shall prevail.

2. The calculation method of individual tax is as follows

(tax calculator) Do it yourself.

I hope you are satisfied!

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.