Social insurance work is guided by the government, with the extensive participation of employers and workers, and each department performs its duties. The legitimate rights and interests of employers are combined with the legitimate rights and interests of workers, and publicity and mobilization are combined with necessary coercive means. Article 3 People's governments at all levels should strengthen their leadership over social insurance work, organize and coordinate the solid work of relevant departments, expand the coverage of social insurance, and improve the collection rate of social insurance premiums.
The labor and social security department is the comprehensive management functional department of social insurance, and shall perform the duties of social insurance collection and management, supervision and inspection according to law.
Local tax authorities are the main body of collecting social insurance premiums and perform corresponding duties in accordance with laws, regulations and rules.
The financial department shall supervise the management and use of social insurance funds in accordance with the law, and ensure that the social insurance funds that should be spent according to the regulations are allocated in full and on time.
Other relevant departments should cooperate and support social insurance work according to regulations. Article 4 All units and individuals that are included in the scope of basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance according to the Regulations and the Administrative Measures for the Collection and Payment of Social Insurance Fees in Hubei Province (No.10, 2004). DecreeNo. 230th of the provincial government) shall participate in the above insurance as required.
All units and individuals who should participate in social insurance but not participate in social insurance shall go through the relevant procedures for participating in social insurance within 0 months after the entry into force of these Provisions. After the implementation of these provisions, newly registered enterprises, individual industrial and commercial households and newly approved institutions and institutions shall go through the formalities of participating in social insurance at the time of registration.
People's governments at all levels must grasp the real situation of participating in social insurance within their respective administrative areas and take effective measures to urge those who should participate in social insurance but have not yet participated to participate in social insurance in time.
People's governments at all levels, relevant departments and news media should widely publicize the importance of establishing a social security system to all sectors of society and enhance their awareness of participating in social insurance. The provisions on social insurance and matters involving the rights and interests of insured units and individuals should be transparent and open. Article 5 When an enterprise undergoes restructuring, merger, reorganization, division, bankruptcy or closure, it must handle social insurance matters according to law. Institutions that are transformed into enterprises or realize enterprise management must participate in social insurance in accordance with relevant regulations.
Persons who terminate their labor relations with the original employer due to layoffs, closure, bankruptcy and other reasons shall be mobilized to continue to participate in social insurance, and the relevant departments shall provide convenience for them to continue to participate in social insurance. Article 6 Units and individuals participating in social insurance shall register social insurance at the local social insurance agency at or above the county level. Social insurance agencies shall uniformly compile social insurance registration numbers and issue social insurance registration certificates.
When the tax authorities find that there are units and individuals who should participate in social insurance, they should provide relevant materials to the labor and social security department in time, and the labor and social security department should urge them to participate in social insurance in conjunction with relevant departments. If the legal representative or person in charge of the unit or individual industrial and commercial households with employees refuse to implement the provisions on participating in social insurance, the employees of the unit can ask questions to the person in charge of the unit through the workers' congress, trade unions or on their own, and the labor and social security department can announce the relevant information to the society and urge them to participate in social insurance. Article 7 Units participating in social insurance and individual industrial and commercial households with employees shall report to the social insurance agency the social insurance premiums to be paid next month before the 20th of each month, and truthfully fill out the Hubei Social Insurance Premium Declaration Form according to the changes in the number of employees and total wages, and report and pay to the local tax authorities responsible for collecting social insurance premiums.
Persons who have insured or renewed their insurance in their own name may declare on an annual basis. Article 8 Social insurance agencies at or above the county level shall, according to the total wages of participating social insurance units and the unified base, truthfully verify the payment amounts of basic old-age insurance, unemployment insurance, basic medical insurance, industrial injury insurance and maternity insurance. The payment base for insurance or renewal in the name of an individual is set at 60% to 300% of the average salary of local employees in the previous year, which is determined by the actual income of the individual.
If the amount of payment declared by units participating in social insurance is inaccurate, the labor and social security departments at or above the county level (including county-level cities and districts under provincial jurisdiction) shall be punished according to the provisions of the Regulations and the Measures for the Administration of the Collection and Payment of Social Insurance Fees in Hubei Province. If the staff of social insurance agencies neglect their duties, engage in malpractices for selfish ends, and the approved payment amount is untrue, they shall be given administrative sanctions by their units and higher administrative organs.
Units that stop production should also verify the amount of social insurance premiums they should pay according to regulations. If it is really unable to pay after examination, it can be recorded as arrears and a separate collection plan can be made. If the operating conditions of the unpaid units improve, the unpaid social insurance premiums shall be paid in full and on time. If the unpaid unit goes bankrupt, it shall give priority to paying off the social insurance premiums owed from the liquidation property according to law.
Social insurance agencies should provide the approved payment amount to the local tax authorities before 26th of each month, and provide relevant materials to the local tax authorities at the same time (including the name, address, social insurance registration number, payment period, payment type and amount, accumulated arrears and other information of the units and individuals participating in social insurance). If the local tax authorities put forward opinions on the payment amount approved by the social insurance agency, the social insurance agency shall seriously deal with it and give a timely reply.