if it is found through special audit inspection that there are payment units that underreport or conceal the number of payers and the base of payment wages, in addition to paying the corresponding social insurance premiums according to the regulations, they will also collect late fees and impose administrative penalties according to law. The payment units that have committed major illegal acts shall be announced to the public by the administrative department of labor security. Although the announcement has been issued for a week, some enterprises are still not very clear about the work of social security special audit, so what is the special audit to be audited? What preparations should enterprises make?
the special audit and inspection of the social insurance premium of the payer, referred to as "special audit" for short, is a supervision process in which the administrative supervision institution of the social insurance fund of the labor and social security department entrusts an intermediary agency (accounting firm) to audit and inspect the payment of the employer who participates in the social insurance pooling and pays the social insurance premium, and recovers the social insurance premium that has been confirmed by the audit. The special audit is that the municipal government allocates special funds to inspect enterprises, so enterprises don't have to worry about the problem that the audit will charge them.
● Legal basis of special audit
Many enterprises don't understand the policies. When the special audit inspects the enterprises, it is not clear about the relevant legal basis of the state for this inspection. Here, this newspaper also lists these laws and regulations as follows.
1. the provisional regulations on the collection and payment of social insurance premiums stipulates in article 5 of the State Council order No.259 of 1999 that the administrative department of labor and social security in the State Council is responsible for the collection and management, supervision and inspection of social insurance premiums throughout the country. The administrative departments of labor security of local people's governments at or above the county level shall be responsible for the collection, management, supervision and inspection of social insurance premiums within their respective administrative areas. Article 13 stipulates that if the payer fails to pay and withhold social insurance premiums according to the regulations, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; If the payment is not made within the time limit, in addition to the overdue amount, a late payment fee of 2/1 will be charged daily from the date of default. Late payment fees are incorporated into social insurance funds.
II. Regulations on Supervision of Labor Security Article 11 of Order No.423 of the State Council in 24 stipulates that the labor security administrative department shall supervise the following matters: (7) The employer's participation in various social insurances and payment of social insurance premiums; Article 15 stipulates that the administrative department of labor security has the right to take the following investigation and inspection measures when implementing labor security supervision: (5) Entrust an accounting firm to audit the employer's wage payment and social insurance premium payment.
iii. Several Provisions on Collection and Payment of Social Insurance Fees in Beijing. In Decree No.13 of the municipal government in 23, Article 14 stipulates that the administrative department of labor and social security may entrust an accounting firm to audit the payment of social insurance fees by the payer.