Measures for the Collection of Social Insurance Premiums in Hangzhou

Chapter I General Provisions Article 1 In order to strengthen and standardize the management of the collection of social insurance premiums, to protect the lawful rights and interests of employers and participants, according to the State Council's "Provisional Regulations on the Collection and Payment of Social Insurance Premiums", "Regulations on Industrial Injury Insurance", "Regulations on Unemployment Insurance", "Regulations on Basic Pension Insurance for Employees in Zhejiang Province", "Regulations on Unemployment Insurance in Zhejiang Province" and other relevant laws and regulations, combined with the actual situation in the city, to formulate this Measures. Article 2 These Measures shall apply to the management of the collection of basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums (hereinafter collectively referred to as social insurance premiums) within the urban area of Hangzhou (excluding Xiaoshan District and Yuhang District). Article 3 The scope, objects and rates (or amount of contribution) of social insurance premiums shall be implemented in accordance with the relevant laws, regulations, rules and regulations and the provisions of the provincial people's government. Article 4 The employers referred to in these Measures refer to enterprises, state organs, institutions, social organizations, private non-enterprise units and other types of organizations that should participate in social insurance in accordance with the laws, regulations, rules and regulations and the provisions of the provincial people's government. Article 5 Individual urban workers referred to in these measures, refers to the urban individual industrial and commercial households and their owners, employees, freelancers, and other people who should participate in social insurance in accordance with the laws, regulations, rules and regulations and the provisions of the provincial people's government, as well as other people who participate in the insurance in the form of an individual in accordance with the law.

Flexibly employed persons as stipulated in the Measures for Basic Medical Insurance of Hangzhou City shall be subject to the provisions of these Measures concerning the collection of contributions from urban individual workers. Article 6 The administrative department of labor security and the local tax authorities shall be responsible for the administration of the collection of social insurance premiums in accordance with the duties stipulated in these Measures.

Social insurance agencies under the administrative departments of labor security are responsible for the specific affairs of social insurance premium collection and management in accordance with the provisions of these Measures.

Finance, audit, industry and commerce, price, statistics and other departments shall, in accordance with their respective responsibilities, *** with the implementation of these measures. Article 7 The administrative departments of labor security, local tax authorities and social insurance agencies shall strengthen the information construction of social insurance management, enhance collaboration, and realize the social insurance information *** enjoy.

Other relevant administrative departments shall truthfully provide information related to the collection and payment of social insurance premiums to the administrative departments of labor security, local tax authorities and social insurance agencies. Article 8 Employers, their employees and urban self-employed workers have the right to inquire about the relevant social insurance premium payment records in accordance with the regulations. Article 9 Employing units and urban self-employed workers shall register for social insurance with the social insurance administrative organization in accordance with the regulations.

Employers and urban self-employed industrial and commercial households shall, within five days from the date of registration for social insurance, register with the local tax authorities for social insurance contributions. Article 10 The employer and the urban individual businessman changes in social insurance registration matters, should be changed within 30 days from the date of change, to the social insurance agency for social insurance registration, the social insurance agency shall change the social insurance registration information to inform the local tax authorities in a timely manner, the local tax authorities to change the content of the registration of social insurance contributions. Article 11 If an employer or an urban individual industrial or commercial enterprise is terminated in accordance with law, it shall, within 30 days from the date of termination, apply for registration of social insurance cancellation with the social insurance agency. The social insurance agency shall promptly inform the local tax authorities of the information on social insurance deregistration.

The employers and urban individual industrial and commercial households that apply for tax deregistration shall at the same time apply for deregistration of social insurance contributions with the local tax authorities. The local tax authorities shall promptly inform the social insurance agency of the information on the cancellation of registration of social insurance contributions, and the social insurance agency shall, according to the cancellation of registration of social insurance contributions, directly handle the procedures for the interruption of the participation of the insured persons of the employers and urban individual businessmen.

Employers and urban individual industrial and commercial households shall pay the outstanding social insurance premiums, interest, late payment fees and fines to the local tax authorities before they are registered for the cancellation of social insurance contributions. Article 12 Employing units, their employees and urban individual workers shall pay social insurance premiums in full and in monetary terms on a monthly basis in accordance with the stipulated contribution base and rate (or amount of contribution), without any reduction or exemption. Article 13 All employees shall participate in basic pension insurance in accordance with the provisions relating to basic pension insurance for urban workers, and at the same time, employers who should participate in basic medical insurance but are not included in the scope of medical subsidies for state civil servants (hereinafter referred to as enterprise contributing units) shall have their unit contribution bases for social insurance premiums determined on the basis of the total wages of all their employees for the month.

When calculating the unit contribution base of an enterprise contributing unit, the average monthly salary of its individual employees in the current year is lower than 60% of the average monthly salary of the employees in Zhejiang Province in the previous year, it is determined in accordance with 60% of the average monthly salary of the employees in Zhejiang Province in the previous year, and if it is higher than 300% of the average monthly salary of the employees in Zhejiang Province in the previous year, it is determined in accordance with 300% of the average monthly salary of the employees in Zhejiang Province in the previous year.

Total wages of employees are calculated in accordance with the statistical caliber prescribed by the National Bureau of Statistics. Article 14 Employing units other than enterprise contributing units (hereinafter referred to as other contributing units), the unit contribution base of their social insurance premiums shall be determined according to the sum of the individual contribution base of their employees. Article 15 If an individual employee of an employing unit pays basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums, the contribution base shall be determined in accordance with his/her average monthly salary of the previous year.

An employee of a newly established employing unit or an employee newly added to an employing unit in the same year shall have his/her individual contribution base determined according to his/her first monthly salary in the same year.

The average monthly salary of the previous year or the first month of the current year is less than 60% of the average monthly salary of workers in Zhejiang Province in the previous year, in accordance with the average monthly salary of workers in Zhejiang Province in the previous year to determine the 60% of the average monthly salary of workers in Zhejiang Province, higher than the average monthly salary of workers in Zhejiang Province in the previous year, in accordance with the average monthly salary of workers in Zhejiang Province in the previous year, to determine the 300% of the average monthly salary of workers in Zhejiang Province.