Chapter 1 General Provisions Article 1 In order to strengthen and standardize the collection and payment of social insurance premiums, ensure that social insurance funds are paid on time and in full, and safeguard the legitimate rights and interests of paying units and individuals, in accordance with the State Council's "Interim Regulations on the Collection and Payment of Social Insurance Premiums" and other relevant

These regulations are formulated in accordance with laws and regulations and in light of the actual conditions of the province.

Article 2 These regulations shall apply to the collection and payment of basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and maternity insurance premiums (hereinafter collectively referred to as social insurance premiums) within the administrative region of this province.

The term “paying units and paying individuals” as mentioned in these Regulations refers to units and individuals that are required to pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Article 3 The scope of collection and payment: (1) Basic pension insurance premiums: various urban enterprises and their employees, public institutions that implement enterprise management and their employees, social groups, foundations and their full-time personnel, private non-enterprise units

and their employees, urban individual industrial and commercial households and their employees, and flexible employment personnel.

(2) Basic medical insurance premiums: various urban enterprises and their employees, state agencies and their staff (including public institutions and labor contract workers), public institutions and their employees, social groups, foundations and their full-time personnel,

Private non-enterprise units and their employees, urban individual industrial and commercial households and their employees, and flexible employment personnel.

(3) Unemployment insurance premiums: various enterprises and their employees, public institutions and their employees, social groups, foundations and their full-time personnel, private non-enterprise units and their employees, workers in state agencies with whom they have established labor contracts,

Individual industrial and commercial households in cities and towns with employees and their employees.

(4) Work-related injury insurance premiums: various urban enterprises and individual industrial and commercial households with employees.

(5) Maternity insurance premiums: various urban enterprises.

The Provincial People's Government may adjust the scope and rates of social insurance premiums in accordance with the law based on economic and social development.

Article 4: Payment units and payment individuals that comply with the provisions of Article 3 of these Regulations shall participate in social insurance in accordance with the law and pay social insurance premiums in full and on time.

Social insurance premiums paid by paying units and paying individuals are deducted before income tax, and social insurance premiums may not be reduced or reduced.

Article 5 People's governments at all levels shall strengthen leadership over the collection and payment of social insurance premiums and coordinate and resolve problems in the collection and payment of social insurance premiums.

Social insurance premiums are collected uniformly by local tax authorities.

The collected social insurance premiums shall be paid in a timely manner to the special financial account for social insurance funds opened by the financial department in accordance with the law.

Social insurance funds do not include taxes and fees.

Paying units and paying individuals have the right to inquire payment records in accordance with regulations.

Relevant departments should provide services to fee-paying units and paying individuals.

Article 6: Social insurance funds are managed on two lines of revenue and expenditure.

No unit or individual may detain, withhold, misappropriate, privately distribute, secretly distribute in disguised form, or use social insurance funds in violation of regulations.

Chapter 2 Departmental Responsibilities Article 7 The labor and social security administrative department is responsible for formulating development plans and annual implementation plans for the construction of the social insurance system; responsible for the expansion of social insurance; responsible for guiding the handling agencies to prepare social insurance fund budgets and final accounts, and prepare their budgets

, review the final accounts; be responsible for coordinating relevant departments to establish and improve the social insurance information network; be responsible for unifying social insurance codes, unified registration, unified verification, and unified total payment and salary; strengthen the collection of social insurance premiums and the payment, management, and operation of social insurance funds

Supervise the situation and supervise and inspect the social insurance funds in fund disbursement accounts and special financial accounts.

The social insurance agency under the labor and social security administrative department is responsible for preparing the social insurance fund budget and final accounts draft, and strictly executing the budget and final accounts in accordance with regulations; responsible for social insurance registration, payment declaration acceptance, collection base verification and audit work; responsible for social insurance funds

Accounting, personal account management and payment of social insurance funds; responsible for submitting social insurance premium collection plans and debt settlement plans to local tax authorities in a timely manner; assisting local tax authorities in carrying out law enforcement inspections and debt settlement work on social insurance premium collection.

Article 8 Local tax authorities shall collect social insurance premiums in accordance with the collection plan and debt settlement plan; pay social insurance premiums in full and on time to special financial accounts, and reconcile accounts with relevant departments on a regular basis; and provide timely feedback to social insurance agencies and financial departments.

Insurance premium collection situation; participate in the research and formulation of social insurance premium collection plans and debt settlement plans, and be responsible for the settlement of social insurance premiums; assist the labor and social security administrative departments and their social insurance agencies to carry out social insurance expansion work.

Article 9 The financial department shall participate in the preparation of and be responsible for reviewing the budget and final accounts of the social insurance fund; be responsible for the management of the income and expenditure of the special financial account of the social insurance fund, conduct regular reconciliations with relevant departments to ensure the safe operation of the fund; coordinate with relevant departments to promptly study and propose collection

and subsidy suggestions and plans for fund gaps in payment; supervise the management of social insurance funds.

Article 10: Audit agencies shall audit the collection and payment of social insurance premiums and the management of revenue and expenditure in accordance with the law, and the audit results shall be announced to the public.

Article 11: Administrative supervision agencies shall supervise the collection and payment of social insurance premiums and the performance of duties of the social insurance fund supervision and management departments in accordance with the law.

Chapter 3 Collection Management Article 12 The social insurance premium collection plan shall be studied and formulated by the social insurance agency in conjunction with the local tax authorities based on the social insurance revenue and expenditure budget approved by the government, and a copy shall be sent to the financial department.