Social security declaration process
I. Scope of application. Materials to be submitted. procedure
I. Registration and payment of social insurance
(1) Social insurance registration
I. Scope of registration
All employers within the urban administrative area, including state organs, institutions, social organizations, private non-enterprise units, urban enterprises and individual industrial and commercial households (according to local policies).
Second, submit materials.
1. Industrial and commercial business license, or the establishment document approved by the legal person registration certificate of the enterprise or the superior competent department, or other approval documents (originals and photocopies are required);
2 unified organization code certificate issued by the national quality and technical supervision department (original and photocopy);
3. The full name and account number of the company bank.
Third, the handling procedures
1. The unit shall go through the registration (account opening) formalities at the social security agency within 30 days from the date of obtaining the industrial and commercial business license or the approval of the superior.
2 units to receive the "social insurance registration form", complete and stamped.
3. The original and paper copy of the Social Insurance Registration Certificate issued by the social security agency.
Fourth, matters needing attention
1. Enterprises registered in the Municipal Administration for Industry and Commerce shall go through the registration formalities at the Municipal Social Security Center; Enterprises and individual industrial and commercial households registered in the district industrial and commercial bureau shall go to the social security agency in the corresponding district for handling.
2 units insured according to the enterprise method shall also go through the relevant formalities at the local tax collection department immediately.
3. The payer shall hang the paper copy of the social insurance registration certificate in an eye-catching position in the office, and go through the labor security annual inspection procedures with the original social insurance registration certificate at the labor inspection institution within the specified time every year.
4. If the registered items of the social insurance of the unit are changed or the unit is terminated according to law, it shall, within 30 days from the date of change or termination, fill in the Registration Form for Change of Social Insurance or the Approval Form for Cancellation of the Insured Unit in Suzhou, and go through the formalities of change registration or cancellation of registration (cancellation) at the social security agency.
(2) declare the payment base
I. Scope of application
All urban payment units and their employees.
Second, submit materials.
1. Staff Wage Payment Roster and its disk;
2. The annual labor wage report and financial report of the previous year stamped by the competent department;
Third, the handling procedures
1. The payer shall go to the social security agency to buy CDs before 1.05 every year.
2. According to the number of people who settled in the previous year provided on the CD, the payer enters the total annual wage income of employees in the previous natural year (65438+1 October1to 65438+February 3 1), and prints the Roster after verification. The Roster is stamped by the unit and signed by the employees.
3 social security agencies to review the total wage income declared by the unit, and unified treatment according to the upper and lower limits. If the declared salary is lower than the lower limit, the payment base shall be implemented according to the lower limit base; Above the upper limit, calculated according to the upper limit base.
4. Social security agencies will start a new settlement year from April (April 1 to March 3 1), and the monthly payment wage base will be determined according to the monthly average of the previous year's payment wage base.
Fourth, matters needing attention
1. The total wage income of employees is mastered by the National Bureau of Statistics, and all units must declare it according to the facts. The base of the upper and lower limits of the payment of wages in each settlement year shall be determined and announced by the Municipal Labor and Social Security Bureau and the Municipal Finance Bureau.
2 overdue declaration, social security agencies from April to March settlement base 1 10% and the provisions of the upper and lower limits for settlement.
3. The monthly salary base of the first insured person shall be declared by the unit according to the initial monthly salary when handling the formalities of increasing personnel.
(3) declaration, settlement and payment
I. Procedures
1. The payer shall report to the social security agency before 10 every month the relevant materials and statements about the increase or decrease of the insured employees, retirees, suppliers and other personnel and the changes of the basic situation next month.
2. After the audit, the social security agency will settle the accounts on the 5th of each month, determine the items and amounts receivable and payable in the current month, generate a statement, and complete the data verification on the 6th. The payer can print the "settlement list" to the social security institution from the 7th of each month.
3. Before 25th of each month, the enterprise payment unit shall remit the payment amount determined in the settlement form to the "social insurance premium payment account" opened in the commercial bank designated by the local tax department (the local tax payment account can be combined).
Organs and institutions shall pay directly to the social security agency before 25th of each month, or the bank entrusted by the social security agency shall withhold it on their behalf.
Second, the relevant provisions
1. From May, 2004 1 day, the proportion of various social insurance contributions of urban payment units is as follows:
Insurance type
Unit contribution rate
Employee individual contribution ratio
comment
Basic endowment insurance
20%
8%
medical insurance
basic medical insurance
9%
2%
Local supplementary medical insurance
1%
——
People who enjoy Medicaid for civil servants do not participate.
unemployment insurance
2%
1%
Non-local farmers contract workers do not pay personal expenses.
employment injury insurance
1%
——
maternity insurance
1%
——
2 employees (including retirees) who participate in medical insurance must pay large medical expenses to the social pooling fund according to the standard of 5 yuan per person per month.
3. The part paid by individual employees in various social insurance premiums and social funds for large medical expenses shall be withheld and remitted by the unit in the era of wage payment; The large medical expenses of retirees (post-service) whose pensions are socialized are directly withheld by social security institutions.
Third, matters needing attention
Payment units and individuals must pay social insurance premiums in full and on time. If there is any default, in addition to the interest charged according to the regulations, a late fee of 2‰ will be charged daily according to the amount of default.
(4) personnel changes and basic changes.
I. Time limit for reporting
The payer shall, from 10 to the end of each month, report to the social security agency the increase or decrease of the insured personnel next month.
Second, the increase of the insured.
After the new employee of the payment unit joins the post, he/she must fill in the "Suzhou Enterprise Social Insurance Personnel Increase Form" or the "Suzhou Social Insurance Roster for Staff of Institutions and Institutions", go through the insurance formalities at the social security agency, and pay the social insurance premium from the starting salary month. These include:
1. First-time insured: You must bring your ID card and two recent 1 inch ID photos, and fill out the Form of First-time Social Insured Persons in Suzhou. After the personal number is generated by the business settlement department of the social security agency, the unit goes to the social management service department to purchase and receive the employee pension insurance manual, employee medical insurance certificate, medical insurance medical record and social insurance card.
2. Renewal insurance personnel in urban co-ordination: Attached is the transfer form of mobile social insurance relationship in Suzhou urban workers' co-ordination, and the personnel transferred to government agencies and institutions must also provide the approval form and salary change form approved by the urban personnel department.
3. Transferred personnel outside the overall planning scope of urban areas: the social insurance transfer form issued by the social security agency in the transfer place shall be attached, providing the employee's endowment insurance manual, the salary base of endowment insurance payment in the past years after 1992, the personal account after 1996, and the time of first participation in medical insurance, the actual payment period and personal account information; If the funds in the personal account of endowment insurance and medical insurance are transferred according to the regulations, it is also necessary to provide the certificate of receipt of funds from the financial department issued by the social security agency.
4. It is considered as the payer: for demobilized soldiers, relevant certificates during their service in the army must be provided. Among them, the officers and civilian cadres who are transferred to enterprises to enjoy the old-age insurance subsidies must provide the "Certificate of Transfer of One-time Old-age Insurance Subsidies for Officers and Civilian Cadres Transferred to Enterprises" issued by the army; Personnel transferred from government agencies and institutions that have never implemented endowment insurance shall provide relevant certificates during their work in government agencies and institutions and certificates of uninsured according to regulations issued by the endowment insurance agencies of government agencies and institutions. Among them, those who flow to enterprises and enjoy old-age insurance subsidies must provide the Approval Form for Subsidies to Enterprises from Institutions and Institutions approved by the personnel and financial departments.
5. Foreigners, overseas Chinese and people from Taiwan, Hong Kong and Macao: valid passports for foreigners and overseas Chinese, employment certificates for foreigners, employment certificates for overseas Chinese returning to China, travel permits for people from Taiwan, Hong Kong and Macao to and from the mainland, and employment certificates for people from Taiwan, Hong Kong and Macao must be provided.
6. The original participants in the rural endowment insurance in this city: provide the Suzhou Urban and Rural Endowment Insurance Relationship Conversion Form confirmed by the agricultural insurance agency in the transfer place, and first confirm the transfer fund in the financial department of this social insurance agency.
Third, the reduction of the number of insured persons.
If the insured employees, retirees and dependent immediate family members decrease for various reasons, the payer shall fill in the Suzhou Social Insurance Personnel Reduction Form and bring relevant certification materials to the social security agency to handle the procedures for reducing the insured personnel. These include:
1. Reduction of staff due to termination or dissolution of contract: the unit must provide resignation certificate and other materials.
2. Number of people who have lost their independence: the unit must attach a copy of their death certificate or household registration cancellation certificate, and use the social insurance card to settle their personal medical insurance accounts.
Included in the old-age insurance fund to pay the basic pension of enterprise old-age insurance workers and retirees died due to illness or non-work-related, social security agencies in accordance with the provisions of the payment of funeral expenses and immediate family members one-time pension (death during the period of receiving unemployment insurance benefits, according to the relevant provisions of unemployment insurance to enjoy the corresponding treatment), in which the immediate family members one-time pension from the basic old-age insurance personal account to pay the balance. The standards of funeral expenses and pensions shall be determined and published by the labor and social security departments.
Four, the basic situation of the insured changes.
If the name of the insured person, social security number (resident ID number), account nature, personnel attributes, and supplementary medical insurance types need to be corrected or changed, the unit should hold the social insurance card before the end of the month, fill out the Change Form of Basic Information of the Insured in Suzhou City or the Change Form of Basic Information of Socialized Retirees in Suzhou City, and go through the change procedures at the business settlement department and social management service department of the social security agency respectively.
Social security fee declaration process
First, the insured units and the collecting and remitting units shall report the social insurance premiums payable by units and individuals this month to the competent local tax authorities before 1 to 15 (20 days before the central industry). For the insured units that fail to declare and pay according to the regulations, the local tax authorities shall issue the Notice of Labor Security Supervision and Rectification Instruction. Failing to declare and pay within the time limit, a late fee of 2‰ will be charged on a daily basis.
Two, taxpayers can declare to the tax service hall.
(1) Paper declaration: The insured unit fills in the Social Insurance Premium Declaration List and the Social Insurance Premium Declaration Form to the collection window for self-declaration, or the tax official enters the declaration on his behalf. Allow the import and modification of previous data.
(2) Offer declaration: the insured unit downloads and fills in the social insurance premium declaration form and the electronic form of the social insurance premium declaration form, and presents the medium and its paper declaration form to the collection window for declaration. Manual review of paper parts.
Three. Social security declaration is divided into six types: normal declaration, re-declaration, supplementary declaration, supplementary declaration, policy supplementary declaration and annual settlement.
(1) General declaration
The insured units shall declare according to the total wages of the insured employees in the current month or the payment base approved by the local tax authorities, as well as the wage income of the insured employees who have registered for payment.
(2) Declare again
Allow the insured unit to declare the missing person again within one month (choose "normal declaration" for expenses, and the declaration method is still according to the above-mentioned normal declaration method, and the punishment is according to the prescribed procedures).
(3) Supplementary statement
If the registration time of the insured unit is different from that of the individual, the individual is allowed to make supplementary declaration from the month when the unit is registered (the fee is selected as "normal declaration"), but it should be declared on a monthly basis, and the time of the fee is allowed to be modified.
(4) Check and supplement declaration: including check and supplement and previous year's expense audit. It must be handled in the tax service hall. The expense option is Audit Payment.
(5) overdue declaration of the policy
Units and individuals who pay back the insurance policy should bring the approval form for policy payment approved by the social security agency to the tax service hall for payment declaration. According to the fee, amount and period approved by the policy payment approval form, copy or enter the social insurance premium declaration list (special policy payment) for declaration, and it will not be summarized into the social insurance premium declaration form.
(6) Annual settlement declaration
If the base is underpaid in that year, the self-inspection payment is allowed on June 65438+February 10-20 of that year, and the fee is "annual settlement".
4. Since September 20 10, if the insurance premium for medical treatment, work injury and maternity has been paid by the bank, there is no need to declare, and the amount payable shall be directly withheld and remitted by the bank. Please consult the local medical insurance center or the local tax administrator about the data transmission of the medical insurance center.