Starting from January 1, 2019, the new standard for social insurance premiums will require construction units to pay directly to construction companies. 1. Implementation time: from January 1, 2019.
2. Main implementation contents: The province’s housing and urban-rural development departments at all levels will stop collecting pension insurance funds from construction industry enterprises on their behalf, and stop using special bills for pension insurance funds from construction enterprises in Shandong Province; social insurance fees for newly started projects will be paid directly to the construction industry by the construction unit
Enterprises pay a fixed proportion, and social insurance fees should be calculated in full and shall not be used as competitive expenses.
3. Methods for handling unpaid pensions. Before January 1, 2019, for construction projects where construction companies pay pension insurance in installments, the unpaid portion will no longer be collected. The construction unit will directly pay the unpaid pension to the construction company according to the progress of the project.
part paid.
If it is collected before January 1, 2019 but has not been allocated or has not been completed, the housing and urban construction department at the project site should allocate one-time payment to the construction enterprise in accordance with current regulations and standards.
4. Response plan of the construction unit and the construction enterprise. The construction unit and the construction enterprise shall sign a supplementary contract according to the announcement and accounting, and clarify the construction unit's payment term, payment responsibility and amount to the construction enterprise; clarify the construction enterprise's responsibility for fulfilling the construction contract.
, other reasons for non-performance of the construction contract, etc., according to the number of completed projects, the corresponding proportion of the pension security fund of the construction enterprise will be returned to the construction unit.
The construction enterprise shall go through the supplementary contract and go to the housing and urban construction department where the project is located to handle the procedures for disbursing the pension security fund of the construction enterprise. The above work shall be completed before May 31, 2019.
5. The local housing and urban construction departments and financial departments of competent authorities at all levels need to complete the cancellation and cleanup of pension insurance income accounts, disbursement accounts, and funding accounts of construction enterprises as well as the verification and destruction of fiscal bills before June 30, 2019.
The remaining funds in the pension security account of construction enterprises shall be handled by the municipal housing and urban construction department in conjunction with the financial department in accordance with the principles of supporting industry development.
The above is the relevant content of the pension security fund for construction enterprises promulgated by Shandong Province. The reform of construction qualifications is still ongoing, and enterprises need to adapt to development requirements.
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