The Interim Regulations on the Collection and Payment of Social Insurance Fees has corresponding provisions:

Sixteenth social insurance agencies should establish payment records, including basic old-age insurance and basic medical insurance, and should record personal accounts according to regulations. Social insurance institutions are responsible for keeping payment records and ensuring their integrity and security.

The social insurance agency shall send a personal account notice of basic old-age insurance and basic medical insurance to the payer at least once a year. Payment units and individuals have the right to inquire about payment records in accordance with regulations.

Extended data:

Article 1 These Regulations are formulated in order to strengthen and standardize the collection and payment of social insurance premiums and ensure the payment of social insurance premiums.

Article 2 These Regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter referred to as social insurance premiums).

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Article 3 The collection scope of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, and institutions and their employees that implement enterprise management.

The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.

Reference |: Baidu Encyclopedia-Provisional Regulations on the Collection and Payment of Social Insurance Fees