Social security fees and local taxes shall be fully collected.

1. What are the changes in the declaration time before and after the full liability collection?

Answer: After full responsibility for collection, the original practice of reporting the payment for the next month in the current month will be changed to reporting the payment for the current month on a monthly basis. The payer shall report the personnel changes and the payable amount of the month on a monthly basis. Only the changed parts need to be declared every month, and no changes are needed. The local tax department shall collect the tax payable last month (except the annual report in July each year).

2. Why should the payer declare to the local tax department in July every year after the full liability is levied? Declare what?

A: July is the beginning month of the social security year. The payer shall calculate the social insurance premium based on the monthly average personal income tax wages and salaries declared by the insured in the previous year (1 ~ 12) and report to the local tax authorities in the current month 1 ~ 15.

3. What are the ways to report social security fees to local taxes after full responsibility collection?

A: After the full liability is levied, there are three ways to declare and pay social security fees:

(1) network processing. Payment units that have applied to the local tax bureau for online declaration function log on to the Guangdong local tax website for processing.

2. Before the disk (U disk) is processed. (1) When the payer who changes the number of people by more than 5 uses the door-to-door declaration, the "declaration auxiliary system" is used to make and export the offer document as required, and the offer document is stored in a USB flash drive; (2) Go to the tax service hall of the local tax department.

(3) Paper processing in front of the door. The payer whose number changes below 5 people can fill in the relevant paper forms and go to the tax service hall of the local tax department for handling.

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