Administrative measures for the collection and payment of social insurance fund supervision in Hohhot
(December 16, 2008 the Hohhot municipal people's Government 9th Executive session on December 29, 2008, Hohhot municipal people's Government released 7th come into force on the date of promulgation) first in order to strengthen the collection and payment of social insurance fund and the supervision, standardize management of social insurance fund, guarantee the security of social insurance funds and protect the legitimate rights and interests of the object, according to the relevant laws and regulations, combined with the city's actual, these measures are formulated.
Second, social insurance approved, collection and payment of social insurance fund supervision and management, application of this approach.
Third social insurance funds in these measures refers to protect the insurance object of social insurance benefits, by the payer entities and individuals according to percentage of base pay as well as funds raised through other legal means.
Include the basic old-age insurance fund of the social insurance fund, unemployment insurance funds, funds of basic medical insurance, work injury insurance and maternity insurance fund, large medical insurance fund and funds of basic medical insurance for urban residents, large medical insurance fund and the landless non-agriculture ' pension funds, as well as other social security trust fund.
Fourth social insurance charges levied by tax departments, departments and units concerned shall cooperate and assist.
Collection and payment of social insurance premium in full into the financial sector set in people's bank accounts to the Social Security Fund, used to secure objects of insurance insurance, earmarks, no unit or individual shall misappropriate.
After the implementation of the present measures, originally collected by the social insurance agency in the praise of social insurance (including over Chen owed social security charges), the transfer tax is imposed by the Department, the social insurance fees levied on all classified as financial account, unified management.
Fifth of municipal local tax Department, collection and payment of social insurance premiums mainly refers to the urban workers ' basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance, urban residents in large medical insurance and basic medical insurance, medical insurance for urban residents of large, land-non-agriculture basic old-age insurance (hereinafter referred to as social security contributions).
Sixth toll units and individuals shall, according to law, social insurance institution, to participate in the social insurance registration (hereinafter "insurance registration") and obtain registration certificates of insured.
Units and individuals obtain insurance payment registration certificates in the 30th, to local taxation departments pay the social insurance registration (hereinafter "payment registration").
Article seventh payment register of insured contents of units or individuals change or a payer prior to termination in accordance with law, shall from the date of modification or termination in the 30th, the original application for registration of the social insurance agency for changes or cancellation of the insurance register.
A payer should handle the change or cancellation of registration to local taxation departments in the 30th after alteration or cancellation fee registration.
Eighth article city labor and social security sector led with city financial, and tax sector according to parameter insurance units, and parameter insurance personal of basic situation common on town workers basic pension insurance, and basic medical insurance, and unemployment insurance, and injury insurance, and birth insurance, and large medical insurance payment base for unified approved, approved Hou three home common signed confirmed, by city labor and social security sector Yu annual December 25 Qian put approved Hou of premium payment units list and the related data as Xia annual of payment according to make tax sector is responsible for levy.
The authorized strength of basic medical insurance for urban residents, led by the municipal labor and Social Security Department, in conjunction with the municipal finance and tax departments and completed four district, subdistrict office of labor and social security offices, after approval by the parties to sign, collecting rent sector.
Payment, social insurance agencies, units should be on time to declare the units and individuals contribution base. Payer's base pay or pay personnel changes, before the 20th of the month, social insurance agencies to adjust.
Social insurance agency marks the month before the 25th of the month should be changed and new insurance payer and social insurance contributions payable on written notice to the tax department.
Nineth urban workers ' basic old-age insurance, unemployment insurance, medical insurance, work injury insurance, maternity insurance and land non-agriculture the basic old-age insurance, basic medical insurance, approved by the annual average wage on a city base, approved, such as last year's average standards yet to be announced, is approved by the annual average standard base.
Article tenth tax departments found in the collection process should be insured not insured payment units and individuals should be timely feedback to the municipal labor and Social Security Department, after they have been approved by the social insurance agency, collecting rent sector.
11th of municipal labor and social security departments should be made available promptly to the local tax Department, payer of social insurance registration, registration, cancellation of registration and Declaration of the payment changes.
Social insurance agencies when handling the issuance of social insurance, such as businesses or individuals in default of payment of the premium should be timely feedback to the tax authorities, collected by the tax authorities, pending payment in full and then to go through the relevant formalities.
12th, social insurance agencies, tax authorities should in time to provide a payer and individuals payment; social insurance institution shall summarize the relevant situation, submitted to the municipal labor and Social Security Department.
Article 13th by the social insurance agency management transition, the use of the social insurance income households will be canceled, revenue management of transfer of all financial accounts.
14th special financial account interest income recorded in the financial accounts, expense interest income at the end of each month expenditure into financial accounts in a timely manner.
15th subsidy portion of social insurance premiums by the financial departments to provide information to tax authorities, and then issued by the tax authorities to the tax book of general contributions paid to the State Treasury. 16th municipal people's Government the establishment of social security supervision committees for social insurance approved, collection, payment and expenditure monitoring, management of the social insurance fund.
Committee Office in the municipal labor and Social Security Department, responsible for the day-to-day work of the Commission.
17th municipal labor and social security departments specifically responsible for the following:
(A) the lead and, together with municipal finance, tax Department for social insurance approved the contribution base, and local tax Department, according to the prescribed transfer;
(B) the coordination of financial, tax and audit departments and Hohhot branch of people's Bank, and hosting the operations of the Social Security Fund of commercial banks according to law, norms, improving the collection and supervision of social insurance funds;
(Iii) the social insurance fund management and operations to carry out fund management regulations and policies conducting supervision and inspection guidance agencies accounts for the preparation of the budget of the social insurance fund, and to review their budgets and final accounts;
(D) for payment from the Fund of social insurance institutions, social insurance fund management and operations levy, pay and supervise the implementation of fund management operations;
(E) to social security fund bank accounts and financial accounts and other types of social insurance fund supervision and inspection;
(F) periodic report social insurance contributions to the social security supervision committees, authorized and expenditures, fund balances of the Fund;
(G) the proposed increasing the value of the Fund plan, submitted to the municipal social security supervisory board after approval by the financial Department is responsible for implementation;
(H) management of social insurance fund of the social insurance agencies responsible for operational supervision and inspection. Article 18th, social insurance agencies should strengthen the internal control system and internal audit system, and standard insurance registration, payment declarations, the cardinal approved, personal account management, auditing and payment of social insurance treatment; to strengthen accounting management, strictly implement the financial and accounting system of social insurance fund.
Commissioned by the municipal labor and Social Security Department, which is responsible for the following tasks:
(A) preparation of draft budget and final accounts and executed in the provision of social insurance funds; the approved social security contribution base responsible for distribution of funds; accounting all kinds of funds responsible for employees ' personal accounts records and management;
(B) under the social insurance business needs according to law Fund application to the Finance Department in a timely manner, determined on the basis of mutual consultation;
(C) according to the Social Security Fund needs to law Fund application to the Finance Department in a timely manner, determined on the basis of mutual consultation;
(D) the analysis of the social insurance fund balance, reflect the capacity to pay the Social Security Fund, establish and improve the early warning system of social insurance fund, to ensure that all social insurance benefits paid in full and on time;
(E) monthly accounts and banking, tax and financial departments, so accounts are reconciled, consistent accounting ledger, ensuring the security and integrity of the Fund;
(F) according to the social insurance fund balance, preservation and appreciation of the Fund proposal to the labor and Social Security Department.
Article 19th municipal finance departments should strengthen supervision and administration of social insurance fund, in strict accordance with the social insurance fund on financial and accounting systems implementation, strengthening the supervision and administration of bank accounts opened, and expenditure and financial management of the Fund to conduct supervision and inspection, specifically responsible for the following:
(A) funding applications to the municipal labor and Social Security Department review through consultation Bank;
(B) in accordance with the municipal labor and Social Security Department, social security, and Oversight Committee approved funds value plan, preservation and appreciation of the Fund business in time;
(C) auditing budget and final accounts of the Social Security Fund, according to the social insurance agency's application, review and adequate funds and the social insurance funds in a timely manner;
(D) in accordance with the financial rules of the Fund of social insurance, provide timely financial account fund store regularly associated with the social insurance institutions to check account balances, accounts, accounting in line with;
(E) regularly to the municipal people's Government and municipal social security supervision committees reflect and report social insurance funds within the financial account balance, acceptance of Audit Department of audit and supervision;
(F) according to the Social Security Fund, timely warning of the social insurance fund information feedback, strengthening the cohesion of social insurance funds and early-warning of financial accounting information, arranging the Fund budget.
20th of municipal audit law of social insurance fund management and supervision through auditing of the use of, and approved, collection of social insurance, turned over to the State Treasury and financial account, fund expenses of conducting supervision and inspection, to the social security fund bank accounts and audit of the financial management of the Fund. 21st article city tax sector annual December 10 Qian to city labor and social security sector provides should paid social security fee of enterprise (tax enterprise) households number, and approved social premium payment base by needed of related information and Yu each quarter late provides its changes situation; participation social premium payment base of approved work and is responsible for levy; assist social security sector and social insurance handling institutions carried out social security spread surface work; by months to labor and social security sector, and financial sector informed levy situation, Monthly check the related with the social insurance agencies, financial sector accounts.
Shall not be detained, appropriate or divert social insurance to ensure full collection and storage on the day.
From January 1, 2009, is imposed by the social insurance bills uniform local tax Bureau of the autonomous region produced by the general tax payment for. 22nd Hohhot branch of people's Bank of commercial banks to strictly monitor the removal operations of the Social Security Fund, social security fund accounts in a timely manner to open an account and management, the use of conducting supervision and inspection, and the departments of finance, taxation and social insurance agencies provide information on the statement.
Within the State Treasury by the end of each month the social insurance funds in time deposit financial account.
23rd of municipal postal authorities to supervise the implementation of postal service issuing social security checks.
24th city industry and Commerce Department every six months to provide the social insurance institution enterprise registration of self-employed industrial and commercial households and towns, operating conditions and other basic data.
25th to host socialization of social security contributions granted by banks, postal service and other agencies, according to the social insurance agency of the proof of payment issued, timely and full payment of social security contributions, shall not be delayed or stranded, no postage and handling fee is deducted from social security, and regularly submitted to the municipal labor and social security departments of social insurance payments, and strengthen the management of income and expenditure of funds auditing.
Article 26th city labor and social security, finance, tax Department, people's bank branch in Hohhot Center should gradually establish a social security fund the collection of information, data sharing mechanisms.
27th of municipal labor and social security, finance, audit, tax, the postal sector and Hohhot, people's bank branch in fulfilling its oversight responsibilities of the social insurance fund and found problems in the management or supervision of social insurance funds major shall be promptly reported to the municipal social security supervision committees, coordinate and supervise the relevant departments of the Commission. 28th article city labor and social security, and financial, and audit, and tax, and post sector and people Bank Hohhot Center branch according to their functions implementation joint check Shi, right to requirements was check units provides or submitted social security fee levy paid, and social insurance paid and fund storage operation situation, Social Security Fund budget or payments plans, and budget implementation situation, accounts and financial report and other about information; right to check out was check units and social security fund management about of accounting voucher, and accounting account book, and Financial statements and other relevant information; the right to correction and suppression of violations of social insurance fund management found laws, regulations and policies.
Major problems found in the inspections, should be reported to the municipal social security supervision committees. 29th of municipal tax departments, the labour and social security sector, the financial sector and the Fund's depositary bank, must conscientiously accept supervision, with the relevant departments to check the work.
Reject supervision and inspection, do not provide information or don't reflect the departments and units, and inspection departments should be promptly reported to the municipal social security supervision committees, and recommends the sector concerned depending on the seriousness, the leaders directly responsible for party discipline and administrative discipline and punishment. Article 30th payer entities ' and individuals without authorization fails to pay or reduce payment of social insurance, the tax authority shall order the prescribed date; if not paid, except to pay unpaid amount, from the date of default of payment, subject to 2 per thousand from day to late fees.
Late payments into the social security fund.
31st of municipal labor and Social Security Department, tax Department, Finance Department, Finance Department, social insurance agencies and their staff abuse, malpractice or dereliction of duty and other violations, adverse effects or loss of social insurance funds shall be investigated for criminal responsibility of the Department or the responsible person, the parties concerned constitutes a crime, handed over to judicial organs for criminal responsibility.
Article 32nd disciplinary offence or offences the following acts:
(A) the interception, squeeze, embezzlement, corruption of social insurance funds;
(B) unauthorized production, reduction of social insurance premiums;
(C) not on time, according to the required standard to pay social security benefits;
(D) not complying with the provisions of the Fund's income in the financial account;
(E) is not in accordance with the regulations, in full the budget funds allocated to expense accounts;
(Vi) use funds to balance the budget within the financial account;
(VII) establishes a households income transition or extended the detention of a library;
(VIII) other acts contrary to the provisions of national laws or regulations. 33rd article this way come into force on the date of promulgation. After the implementation of this approach, previously published in this city and not consistent with the provisions in these procedures, is subject to this approach.