Every month 1- 10 is the audit period of social security agencies, and the accepted increase or decrease business is audited and settled, and the collection data of the current month is verified. Every month 1 1 to the last working day of the month is the time for accepting the declaration.
If the payer has any personnel increase or decrease, it must go through the relevant formalities in the social security agency in time in the current month (the annual declaration does not accept personnel increase or decrease in the current month, except for new units in the current month). Every month 10, after the social security agency verifies the data of the current month, the insured unit pays the social insurance premium to the local tax department.
The Regulations on Payment of Social Security Funds stipulates that social security funds shall be paid monthly, and those less than one month shall be paid one month. Moreover, the social security department also stipulates that the social security fund for workers who sign contracts must be paid before the end of the month.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.
Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.
Fifth people's governments at or above the county level shall incorporate social insurance into the national economic and social development plan.
The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance.
The state supports social insurance through preferential tax policies.