Enterprise management institutions and their employees and state organs, institutions, social organizations, labor contract workers, temporary workers social insurance fund collection, according to the provisions. Article 3 The municipal social insurance management institution shall be responsible for raising social insurance funds in the Special Zone and implementing these Provisions.
Social insurance premiums payable by employers and employees shall be collected by tax authorities or directly by social insurance management institutions in accordance with these regulations. Article 4 The social insurance premium mentioned in these Provisions refers to the basic old-age insurance premium, unemployment insurance premium, work-related injury insurance premium, maternity insurance premium, medical insurance premium and * * * economic old-age insurance premium that employers and employees should pay in accordance with the provisions. Among them, the old-age insurance fee collection method is still implemented according to the Trial Measures for the Collection of Social Old-age Insurance Funds in Shantou Special Economic Zone. Article 5 The social insurance premiums payable by state-owned and collective enterprises, foreign-invested enterprises, joint-stock enterprises, private enterprises and individual economic organizations, enterprise-managed institutions and all their employees shall be collected by the municipal and district tax authorities according to the subordinate relationship of tax collection and management. Where the employer pays the value-added tax, it shall be collected by the national tax department; Other employers are levied by the local tax department.
The social insurance premiums that should be paid by the employees of state organs, institutions and social organizations with labor contracts, temporary workers and employees of enterprises and individual economic organizations without tax registration shall be directly collected by the municipal and district social insurance management institutions according to the administrative affiliation. Article 6 Before the social insurance management institutions in the Special Zone implement vertical management, the social insurance premiums shall be paid in full by the employing units and employees in accordance with the payment ratio stipulated in the Regulations and its implementation measures. The specific collection methods are as follows.
1, collected by the tax authorities: before the end of each month, the employer shall report the number of insured persons and the social insurance premiums to be paid to the municipal, district and street social insurance management institutions according to the social insurance registration certificate of the tax collection and management unit. After being audited by the social insurance management institution, a tax declaration certificate will be issued, and the employer will declare and pay taxes to the tax authorities. The tax department will issue the social insurance premium payable by the employer together with the tax payable, and the employer will pay the tax in the bank within the time limit. The tax department collects social insurance premiums from the employer's basic deposit account through the bank, and transfers them to the social insurance fund income households established by the municipal and district social insurance management institutions in the current month according to their ownership.
2. Collection of social insurance management institutions: Before the end of each month, the employer shall report to the social insurance management institutions of the city, district and street respectively the number of insured persons and the social insurance premiums to be paid next month. On this basis, by the social insurance management institutions through the bank from the employer basic deposit account collection, and were transferred to the city, district, street social insurance management institutions set up social insurance fund income households. Article 7 The tax department shall notify the social insurance management institution of the specific situation of the social insurance premium paid by the employing unit in the current month, and the social insurance management institution shall check the social insurance premium collected with the information of the collection object every month, and record the individual contributions and the part included in the employee's personal account. Article 8 A newly established employer shall, within 30 days from the date of obtaining its business license, go through the formalities of participating in social insurance at the designated social insurance management institution.
The administrative department for industry and commerce and the tax department shall provide the basic information of the newly registered and tax registered employer to the social insurance management institution at the end of each quarter. For the employer who has gone through the tax registration but has not yet participated in social insurance, the social insurance management institution shall issue a notice of limited time to participate in social insurance, and the employer must participate in social insurance within the prescribed time limit. Article 9 When an employer declares and pays taxes to the tax authorities every month, it must also declare and pay social insurance premiums. If the employer originally belongs to the superior competent unit to declare and pay social insurance premiums, the social insurance management institution shall issue a certificate, and it will no longer declare and pay social insurance premiums when declaring and paying taxes. Article 10 The employing unit must pay the social insurance premium of the current month within the monthly tax payment period; Those who fail to pay within the time limit shall be ordered by the social insurance management institution and the tax department to pay within a time limit, and a late fee of 0.5% of the social insurance premium payable shall be charged on a daily basis from the date of overdue. Eleventh social insurance management institutions and tax authorities have the right to check the financial, labor and wages of the employing units, and the employing units must actively cooperate and provide information truthfully, and may not refuse or conceal it. Article 12 Employers and individuals have the right to inquire about the payment of social insurance premiums from social insurance management institutions, which must provide corresponding services. Thirteenth for employers who do not participate in social insurance according to the provisions, the social insurance management institution shall, in accordance with the provisions of Article 38 of the Regulations, issue a notice to participate in social insurance and go through the social insurance formalities within a time limit. For the employer who fails to go through the insurance formalities within the time limit, the social insurance management institution shall recover the social insurance premium from the date when it should participate in social insurance, and impose a late fee of 0.5% of the social insurance premium payable on a daily basis.
The tax authorities shall, according to the Notice of Entrusting to Recover Social Insurance Fees and Charge Late Fees issued by the social insurance management institution, issue a collection voucher together with the tax payable, and collect it in accordance with the provisions of Article 6 of these Provisions, or directly by the social insurance management institution. The employer who has paid the social insurance premium and collected the overdue fine shall go through the social insurance formalities at the social insurance management institution in the following month, and settle and pay the social insurance premium according to the actual number of employees. The employer who refuses to participate in social insurance within the time limit shall be punished by the social insurance management institution in accordance with the provisions of the Regulations.