1. What national policies are the five insurances and one gold based on?
China's main laws and regulations on five insurances and one gold include labor contract law, social insurance law, housing provident fund management regulations and so on.
1, social insurance law
Article 2. The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to get material help from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.
Article 4 Employers and individuals 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.
2. Provisions on the administration of declaration and payment of social insurance premiums
The Administrative Regulations on the Declaration and Payment of Social Insurance Premium requires that the employer shall register social insurance for its employees and declare and pay social insurance premiums within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.
The social insurance premiums mentioned in the regulations refer to the basic old-age insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums and maternity insurance premiums paid by employers and their employees according to law.
According to the regulations, the employer shall inform the employees themselves of the details of the payment of social insurance premiums on a monthly basis, inform the employees' congress of the unit every year or announce the payment of social insurance premiums in a prominent position in the unit's residence, and accept the supervision of the employees. The details and changes of the payment declared by the employer on behalf of the employee must be signed by the employee himself and kept by the employer for future reference.
In view of the fact that some employers fail to pay social insurance premiums in full and on time, it is clearly stipulated that social insurance agencies shall order them to pay within a time limit or make up for it, and impose a 0.5% late fee on a daily basis from the date of default; If it fails to pay within the time limit, the administrative department of social insurance shall impose a fine of 1 times and less than 3 times.
3. Regulations on the Management of Housing Provident Fund
Fifteenth units shall, within 30 days from the date of employment, go to the housing provident fund management center for deposit registration, and hold the audit documents of the housing provident fund management center to the entrusted bank for the establishment or transfer of employee housing provident fund accounts.
According to Article 6 of Chapter II of the Regulations on the Management of Housing Provident Fund, "Units and individual employees shall pay housing provident fund in accordance with regulations.
4. Labor Contract Law
According to the provisions of Article 50 of China's Labor Contract Law, when an employer cancels or terminates a labor contract, it shall issue a certificate of cancellation or termination of the labor contract, and go through the formalities of transferring the relationship between files and social insurance for the employee within 15 days.
Second, what are five insurances and one gold?
"Five insurances and one gold" refers to five types of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund.
China's "Labor Law" stipulates that the state develops social insurance, establishes a social insurance system and sets up an insurance fund, so that workers can get help and compensation in cases of old age, illness, work injury, unemployment and maternity.
The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law. Workers shall enjoy social insurance benefits according to law under the following circumstances:
(1) Retirement;
(2) Being sick or injured;
(3) Being disabled at work or suffering from occupational diseases;
(4) unemployment;
(5) bearing. After the death of a laborer, his will shall enjoy the testamentary allowance according to law. The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations. The social insurance benefits enjoyed by workers must be paid in full monthly.
Old-age insurance, medical insurance, unemployment insurance and housing accumulation fund are paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by employers, and individuals do not need to pay. It should be noted here that "five insurances and one gold are legal" is mandatory, that is to say, paying "five insurances and one gold" is independent of the wishes of workers or employers. Employers cannot refuse to pay "five insurances and one gold" on the basis of the consent of the workers.
In addition, "four insurances and one gold" means that employers and workers only pay "four insurances and one gold", and one insurance is missing. Generally, employers do not pay maternity insurance to workers, especially male employees, and think that maternity insurance has nothing to do with male employees. This is a wrong understanding. According to the Social Insurance Law, employers need to pay five insurances for all workers. Because, after the implementation of the social insurance law, employers and workers must participate in social insurance and pay social insurance premiums according to law.
"Five insurances without gold" means that the employer has paid the "five insurances" for the workers, but has not paid the housing accumulation fund for the workers. The Regulations on the Management of Housing Provident Fund stipulates that state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees all implement the housing provident fund system; The Notice of the State Council on Further Strengthening the Management of Housing Provident Fund also clarifies that housing provident fund is a long-term housing deposit paid by employees and their units, which belongs to individual employees. Therefore, the employer should pay the housing accumulation fund for the workers.