Tax bureau supplementary social security process

1, the employer needs to take the initiative to apply for paying social insurance premiums for employees who should be insured but are not insured. This usually includes services such as payment due to unregistered social insurance (including raising the payment base), and special circumstances such as handling policy payment.

2. The employer needs to fill in the Application Form for Payment of Social Insurance Fees and affix its official seal, and provide relevant certification materials. These supporting materials may include the employee's labor contract, payroll, personal income tax return and other relevant documents.

3. In the process of paying social security, the employer can operate through the electronic tax bureau or the social security fee management client.

4. The employer needs to submit the completed application form and relevant certification materials to the local social labor and social security bureau or tax authorities. Once the application is accepted, the tax authorities will verify the amount to be paid before paying the tax authorities.

The process mainly includes the following steps:

1, the employer needs to take the initiative to apply for paying social insurance premiums for employees who should be insured but are not insured. This usually includes services such as payment due to unregistered social insurance (including raising the payment base), and special circumstances such as handling policy payment.

2. The employer needs to fill in the Application Form for Payment of Social Insurance Fees and affix its official seal, and provide relevant certification materials. These supporting materials may include the employee's labor contract, payroll, personal income tax return and other relevant documents.

3. In the process of paying social security, the employer can operate through the electronic tax bureau or the social security fee management client.

4. The employer needs to submit the completed application form and relevant certification materials to the local social labor and social security bureau or tax authorities. Once the application is accepted, the tax authorities will verify the amount to be paid before paying the tax authorities.

What does the social security contribution base mean?

Social security payment base refers to the social insurance payment base of employees in a social security year. The social security payment base will be determined according to the average monthly income tax declared by employees in the previous year, which is an important basis for paying social security.

After the same payment year is determined, the social security payment base cannot be changed. February to May of each year is the time to declare the social security base of the next settlement year.

There are upper and lower limits on the social security payment base. The upper limit means that the part whose salary exceeds 300% of the average monthly salary of employees in the previous year is not included in the social security base. The lower limit means that if the salary is lower than 60% of the average monthly salary of employees in the previous year, 60% of the average monthly salary of employees in the previous year will be used as the social security base.

I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.

Legal basis: Article 60 of the Social Insurance Law, the employer shall declare and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or repay the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account in banks and other financial institutions; And can apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court for sealing up, distraining and auctioning the property whose value is equivalent to the social insurance premium that should be paid, so as to offset the social insurance premium with the proceeds from the auction.