How to declare social insurance premium?

The social insurance premium declaration process is as follows:

1. Online declaration means that the payer approved by the tax authorities goes through the formalities of social security fee declaration through the Internet. Where the payer applies for social insurance premium declaration by online declaration, it shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities and submit them to the competent tax authorities in writing on a regular basis.

Note: Units that have opened online tax returns in local tax departments can already declare social insurance premiums online, and users do not need to open them again.

Two. Information required for opening online declaration (copy should be stamped with official seal)

1. Copy of tax registration certificate (provided by enterprises) or original organization code certificate (provided by administrative institutions);

2. Online tax declaration agreement (in duplicate, stamped with the official seal of the unit);

3. Tax deduction (fee) agreement of the entrusting bank (in triplicate) (Note: if the agreement has been signed to pay taxes, this information is not required).

Third, open the online declaration process

1. Taxpayers apply to the local tax service office and the competent tax authorities with the required information;

2. The tax authorities accept and handle the opening of online declaration, and issue the user name and password required for online declaration;

3. Taxpayers (people) can log on to the website of XX Provincial Local Taxation Bureau in all self-service tax areas or computers with Internet connection in the city within half a working day after completing the opening procedures, and click to enter the "tax hall" for declaration operation.

Four, handling instructions

1, taxpayers (people) should carefully study the knowledge of online newspaper operation before handling online declaration, and the training materials can be downloaded from XX local tax website. If in doubt, you can consult the competent tax authorities;

2. Social insurance premiums shall be declared and paid in the current month;

3. Each person can only declare his salary once a month;

4. Anyone who participates in employee medical insurance must participate in supplementary medical insurance;

5. According to the regulations, all employees and enterprises of organs, institutions and social organizations, private non-enterprise units and individual industrial and commercial households must participate in the comprehensive basic medical insurance for employees over 30 years old;

6, retirees can not participate in other insurance except medical insurance;

7, according to the "household registration type" and "employment form" to distinguish between general unemployment insurance and unemployment insurance for migrant workers. If the household registration type of the insured is "local agricultural registered permanent residence" or "foreign agricultural registered permanent residence", the employment form must be "rural contract workers", and the unemployment insurance for migrant workers must be selected when applying for unemployment insurance; On the other hand, if the household registration type is "local non-agricultural registered permanent residence" or "foreign non-agricultural registered permanent residence", rural contract workers cannot be selected as the employment form, and other types must be selected according to the actual situation, and general unemployment insurance must be selected when applying for unemployment insurance.

8, online declaration of the payment unit, should be submitted to the competent tax authorities quarterly paper "social insurance fee classification declaration summary table" (the declaration form can be printed in the online tax system, and stamped with the official seal of the unit).

9, other matters needing attention

(1) The payment company to which the online newspaper user belongs must truthfully declare online payment before 15 every month, and can handle business 24 hours a day. The date of declaration shall be the time when the online tax system of the tax authorities receives the declaration data message;

(2) After the declaration is successful, the payer shall promptly initiate a deduction instruction in the online newspaper system to confirm whether the deduction is successful;

(3) After the declaration is successful, if the payer finds that the declaration is wrong, he can void the declaration through the online newspaper system and then declare again. Prerequisites for invalid declaration: it must be the declaration record of outstanding funds that have been successfully declared online this month;

(4) Online declaration only supports the declaration of social insurance premiums in the current month, and does not accept the declaration of social insurance premiums in previous months;

(5) After the successful declaration, the payer must ensure that his bank tax deduction (fee) account has a full withholding fee. If the balance is insufficient and the fee is not deducted successfully in the current month, it will be regarded as arrears, and the tax authorities will collect late fees according to the prescribed procedures;

(6) If taxpayers find that the verification of payment items is inconsistent with the actual situation, which makes it impossible to declare online, they should first apply to the competent tax authorities for adjusting the verification of payment items.

legal ground

Article 7 The employing unit shall truthfully declare the declared items listed in Articles 4 and 5 of these Provisions to the social insurance agency. If the employer's application materials are complete, the payment base and rate meet the requirements, and the reporting relationship is consistent, the social insurance agency will issue a notice of payment after approval; If the application materials of the employer do not meet the requirements, they shall be returned to the employer for correction.

In the process of carrying out social insurance audit, social insurance agencies find that employers have failed to declare truthfully, resulting in underreporting or underpayment of social insurance premiums, which shall be handled in accordance with the provisions of Article 86 of the Social Insurance Law.