From 2023, social security fees will be collected by the tax authorities. Will their wages be too high?

Social security fees shall be uniformly collected by the tax authorities. This is the biggest change in our social security since 2022. Social security includes basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and other social insurance premiums, which is the guarantee of our future life. So what is the specific content? I have compiled these materials for your reference.

First, end the situation of "levying" social security fees.

"In the past, the collection agencies of social security fees were not consistent throughout the country. Some places are collected by tax authorities, and some are collected by social security departments. " President of china law society Finance and Taxation Law Research Association and Professor of Peking University Law School.

In other words, there are two departments to collect. This situation has its historical and policy reasons.

According to the Interim Regulations on the Collection and Payment of Social Insurance Fees issued by the State Council 1999, the collection agencies of social insurance fees are stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and can be collected by the tax authorities or social insurance agencies established by the administrative department of labor security in accordance with the provisions of the State Council.

20 1 1 The Social Insurance Law, which was formally implemented, still does not clearly stipulate the unified collection agency of social insurance premiums. It is only generally stated that "social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council."

In the absence of uniform regulations, the collection and management models of different provinces are also different. For example, since 20 17 1, social insurance premiums in Henan Province have been uniformly collected by local tax authorities. According to the media statistics at the end of 20 16, more than 20 local tax authorities have collected social security fees.

The executive researcher of the World Social Security Research Center of China Academy of Social Sciences said that all social security fees were collected by the tax authorities, which ended the situation that five social insurances were collected by social security agencies and tax authorities in different regions, unified the collection system and ended the situation of "fragmented".

Second, solve the problem of lack and underpayment of social security.

For ordinary people, they are more concerned about what impact this will have on their social security contributions.

"The unified collection of social insurance premiums by the tax authorities has increased the intensity of collection, which is conducive to making the social insurance premium base closer to the tax base of individual income tax and solving the long-standing problem of virtual fee base." The tax authorities' compulsion will also help to implement Article 63 of the Social Insurance Law, which punishes the unpaid social security fees, and standardize the social security payment behavior of market participants.

Generally speaking, at present, some enterprises do not provide employees with social security, and more commonly, they do not provide employees with full social security. This situation is expected to change after the social security fees are uniformly collected by the tax authorities.

According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Endowment Insurance, the base of individual contributions is the average monthly salary of employees in the previous year. If my average monthly salary is lower than 60% of the average monthly salary of local employees, I will pay 60% of the average monthly salary of local employees; If it exceeds 300% of the average monthly salary of local employees, it shall be paid according to 300% of the average monthly salary of local employees.

In reality, many enterprises will not pay social security according to your average monthly salary.

For example, although your actual salary is 10000 yuan per month, the enterprise will declare and pay social security fees for you according to the minimum social security payment of 5,000 yuan. In this way, although your salary will increase in the current period, in the long run, your social security rights will be damaged, at least your pension will be reduced after retirement.

After the social security fees are uniformly collected by the tax authorities, you and the unit should pay social security according to the actual salary 10000 yuan. In this way, although you and the enterprise will pay more social security fees and less wages in the current period, it will be cost-effective in the long run and will greatly increase your social security rights and interests.

After the tax authorities uniformly collect social security fees, the rights and responsibilities will be more unified. Relying on the experienced and powerful collection team and system formed by the tax authorities for a long time, the collection of social security fees will be more standardized, which will also ensure the timely storage of social security funds, effectively protect the rights and interests of the insured, and at the same time reduce or even eliminate the problem of underpayment of social security.

Third, we should consider reducing the social security burden of enterprises.

Taxation is a vertical management system, and the collection by tax authorities will also avoid the intervention of local governments in social security collection to a certain extent, and ensure the independent operation of social insurance.

However, as far as the current system is concerned, the following issues need to be considered in the transformation of social security fees to tax authorities.

First, the collection of five insurances is intensified, the rate of market participants reaching the standard is improved, the fund income will definitely increase, and the payment burden of some regions or some industries and enterprises may increase, so reducing the social security rate should continue on the road;

Second, the self-employed and flexible employees are not withheld and remitted by the employer, and the tax authorities need to do a good job in information management and handling services to avoid the problem of social security withholding for these groups.

I have noticed that the current social security rate continues to decrease in stages. From May 8, 2065438 to May 9, 2065438, the unit contribution rate of basic old-age insurance for enterprise employees exceeded 19%, and the unit contribution rate decreased to 19%.