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Hangzhou City, Collection And Payment Of Social Insurance Approach

Original Language Title: 杭州市社会保险费征缴办法

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(Un of 1 October 2005)

Chapter I General
In order to strengthen and regulate the payment of social insurance contributions, the legitimate rights and interests of the user unit and the insured person are guaranteed, in accordance with the State Department's provisional regulations on social insurance payments, the Labour injury insurance regulations, the unemployment insurance regulations, the regulations governing the basic old-age insurance of employees in the province of the Zang River Province, the unemployment insurance regulations of the Zangang Province, and the current approach is being developed in conjunction with the laws, regulations and regulations.
Article 2
Article 3
Article IV. This approach refers to all types of organizations such as social insurance, State bodies, business units, social groups, non-commercial units, in accordance with the provisions of laws, regulations, regulations and provincial governments.
Article 5 of the present approach refers to persons who, according to the laws, regulations, regulations and the provisions of the Government of the People of the province, should participate in the self-registers of the town and their owners, employees, free occupations and other persons who are insured in their personal form in accordance with the law.
Flexible employment personnel under the Royal Town Health Insurance Scheme of the State of Alejane apply the payment provisions of the scheme relating to the self-employed workers in the town.
Article 6. Labour guarantees the administration, local tax authorities are responsible for the management of social insurance contributions, in accordance with their responsibilities under this scheme.
The Social Insurance Agency, which is a member of the executive branch, is responsible for the management of social insurance contributions, in accordance with the provisions of the scheme.
Sectors such as finance, audit, business, prices, statistics should be jointly implemented in accordance with their respective responsibilities.
Article 7. Labour guarantees that the executive branch, local tax authorities and social insurance agencies should strengthen the development of information on social security management, promote collaboration and achieve the sharing of social insurance information.
Other relevant administrative authorities should provide information relevant to social insurance contributions if they are to the labour security administration, local tax authorities and social insurance agencies.
Article 8.
Chapter II
Article 9. Individuals and communes should be registered with social insurance agencies as prescribed.
Individuals and communes should register social insurance payments to local tax authorities within 5 days of the date of registration of social insurance.
Article 10 Changes in the registration of social insurance by a person's unit and a person in the town and business sector should be registered with a social insurance agency within 30 days of the change in the date of the change, and the social insurance agencies should inform local tax authorities in a timely manner of the information on the registration of a change in social insurance contributions.
Article 11. Individuals and communes shall be terminated by law and shall be registered with social insurance agencies within 30 days of the date of termination. The Social Insurance Agency should inform local tax authorities in a timely manner of the registration of social insurance write-offs.
Emissions from social insurance should be written off with local tax authorities. The local tax authorities should notify the social insurance agencies in a timely manner of the write-off of the registration of the social insurance contributions, and the social insurance agencies, in accordance with the write-off of the social insurance payments, are directly involved in the process of suspension of the participation of the owner's units and the personnel of the urban individual business.
Until registration of social insurance payments is made by the user units and the individual business and the town, social insurance contributions, interest, lag and fines should be paid to local tax authorities.
Article 12. The full payment of social insurance in monetary form shall not be made in monetary terms, in accordance with the required contribution base and rate (or the amount of contributions).
Article 13. All workers shall participate in the basic old-age insurance in accordance with the provisions relating to the basic old-age insurance of workers in the town, and shall participate in the basic health insurance but not within the scope of the social service grant (hereinafter referred to as the corporate contribution unit), and the contribution base for their social insurance is determined in accordance with the total monthly salary.
At the time of the calculation of the unit pay base for the enterprise's contribution unit, the individual of the employee was determined by an average of 60 per cent of the monthly average salary for the employees of the province of the previous year in accordance with 60 per cent of the average monthly salary for the employees of the province of Zangong Province, higher than the average monthly salary of 30 per cent for the previous year's employees, as determined by 30 per cent of the average monthly salary of employees in the Province of the previous year.
The total salary of the employee is calculated in accordance with the statistical calamities established by the National Statistics Office.
Article 14. Other user units other than the enterprise pay unit (hereinafter referred to as other payment units), the unit paying the social insurance base is determined in accordance with its personal contributions base and determination.
Article 15. Individuals who use a person's unit pay basic old-age premiums, basic medical insurance expenses and unemployment insurance, and their contribution base is determined in accordance with their average monthly salary for the previous year.
When a new worker or agent unit was created in the year, his personal contribution base was determined on the first month of the year.
The average monthly salary for himself or herself for the first month of the previous year is less than 60 per cent of the average monthly salary for the employees of the province of the previous year, as determined by 60 per cent of the average monthly salary of the employees in the province of Zangong Province, higher than the average monthly salary of 30 per cent for the last year's employees, as determined by 30 per cent of the average monthly salary for the employees of the Zang Province.
Article 16 Individuals and businesses in the town are required to participate in basic old-age insurance, two or one of the basic health insurance, while participating in unemployment insurance, work injury insurance, two or one of them, and shall be executed in the form of social insurance, their contribution base declaration and the identification of other contributory units under this scheme.
Individuals in the town are only involved in basic old-age insurance, basic health insurance, two or one of them, and shall be determined by their own choice between 60 per cent and 30 per cent of the average monthly salary of their employees in the provinces of Zangong Province in the previous year, according to the prescribed time and manner, the payment of social insurance payments by the local tax authorities or the local tax authorities shall be determined on the basis of the average monthly salary for employees in the previous year. The basic medical insurance fee base for private workers in towns who have difficulty in supporting documentation or employment assistance documents during an effective period has been determined by 60 per cent of the average monthly salary of employees in the previous year by the Social Insurance Agency for the month of registration.
Article 17
An increase or decrease in the number of persons insured by the user unit is reported to the personal contributions of the employee and the amount of social insurance payable in the course of the proceedings.
Article 18
Article 19 The Social Insurance Agency calculated its unit contribution base according to the personal contributions base of the employee declared by other contributory units.
Article 20, paragraph 1, of the scheme is one of the following conditions for the individual business and occupants of the town as set out in article 16, paragraph 1, of the scheme, which is approved by local tax authorities and social insurance agencies for a period of 10 per cent of their social insurance contributions due to be paid in the previous month; the monthly social contribution rate shall be paid at an average of 100 per cent of the total annual social premiums approved for the year-old period, compared to the level of contributions of the local equivalent industry or similar industries.
(i) No provision of books;
(ii) The accounting information does not reflect the actuality of the number of workers, the total wage of the employee, or the refusal to provide the relevant contributions, such as the number of workers and the total salary of the employee;
(iii) Forfeiture, conversion, destruction books, vouchers and other related accounting information;
(iv) No payment base for social insurance contributions and the amount of social insurance contributions due to the prescribed time, shall be declared undeclared after the declaration of the period of time by a local tax authority or a social insurance agency;
(v) The declared base of contributions for social insurance, the amount of social insurance payable, which is clearly low and no justification;
(vi) No registration of social insurance contributions under this scheme.
Article 21, an individual unit of a person and a occupier of the town may, after review by a local tax authority or a social insurance agency, make a difference in the amount of the social insurance premium approved in accordance with article 20 of this scheme, apply for review to local tax authorities or social insurance agencies, which may be determined by law to be adjusted by the local tax authority or by the social insurance agency, and adjust the amount of the social contribution that they should pay in the determined month.
Article 2 Social insurance was delayed for a period of one month for the former user units that had been charged in the month of insurance.
Article 23
Article 16, paragraph 1, of this scheme provides for the self-employed, whose owners and employees shall pay their social insurance contributions by their owners of the town.
Any unit and individual may not interfere and obstruct the performance of their obligations under the law for the payment of social insurance by an individual unit and an individual.
Article 24 Social insurance contributions paid by individual workers in towns may be collected by the agencies entrusted by local tax authorities.
Article 25 provides that a person's unit does not pay a social contribution to local tax authorities for a three-month consecutive period, subject to local tax inspection by local tax authorities on the ground, confirms its whereabouts, and that the local tax authorities should make a public notice of the payment of their deadlines, which are still outstanding and are determined by law as a non-normal family and promptly inform the executive and social insurance agencies.
The user unit was found to be more than three months after the irregular family, and the local tax authorities could write their social insurance contributions in accordance with the law and recover their unpaid social insurance contributions.
Article 26 Individual workers in towns have not paid their social insurance contributions to local tax authorities for a period of three months and are implemented in accordance with the provisions of social insurance laws, regulations or regulations relating to interruptions.
Article 27 provides that the user unit may apply to the local tax authorities for the payment of social insurance for a maximum period not exceeding three months for a period of up to three months, owing to serious difficulties in the operation or the significant loss resulting from natural disasters.
After the approval by local tax authorities of the agent for the mitigation of social insurance, the payment of lags was exempted from the payment period and, after the expiry of the payment period, social insurance contributions should be added.
Social insurance contributions to be paid by the individual worker shall not be reduced.
The social insurance contributions paid by a user unit for that purpose shall be accounted for in accordance with the different types of risk and shall be charged on the basis of the required channels.
Chapter III Oversight management
Article 29 shall perform the following duties:
(i) Implement laws, regulations, regulations and policies relating to social security;
(ii) Research, development of social insurance-related policies;
(iii) The preparation of the draft budget and accounts for the Social Insurance Fund;
(iv) Guidance for social security services by social insurance agencies;
(v) Supervision of the Fund's mobilization, use and management by law;
(vi) Projection of the affordability of the Social Insurance Fund;
(vii) Conduct research, advocacy and advisory work related to social insurance contributions;
(viii) Conduct monitoring inspections under the law of social insurance;
(ix) Other responsibilities under laws, regulations and regulations.
Article 33
(i) Registration of social insurance contributions;
(ii) Social insurance;
(iii) The management of the contribution base and the amount of social contributions paid;
(iv) The amount of contributions to social insurance premiums to social insurance institutions, as well as the contribution base for the enterprise paying units and the contributions to social insurance contributions;
(v) Revenue information search services for social insurance contributions to the user unit without compensation;
(vi) Conduct research, advocacy and advisory work related to social insurance contributions;
(vii) Conduct monitoring inspections under the law for social insurance;
(viii) Other responsibilities under laws, regulations and regulations.
Article 33 The Social Insurance Agency shall perform the following duties:
(i) The registration of social insurance;
(ii) Management of social insurance information;
(iii) Social insurance rates for the provision of corporate pay units to local tax authorities, contributions base for other pay units and their employees and contributions for social insurance contributions;
(iv) The collection of information services for social insurance contributions to the user unit and its employees, and to the individual workers in the town;
(v) Conduct research, advocacy and advisory work related to social insurance contributions;
(vi) The labour security administration is entrusted with the conduct of social insurance inspections under the law;
(vii) Other responsibilities under laws, regulations and regulations.
Article 32 guarantees the right of the executive branch, the financial sector, local tax authorities and social insurance agencies to exercise the following functions and the inspector shall not refuse, impede, report and conceal:
(i) To request the inspector to provide information on the collection of social insurance contributions and to conduct inspections;
(ii) Inquired about the payment of social insurance contributions;
(iii) Recording, recording and replicating information relating to social insurance contributions and confidentiality of the inspector in accordance with the law.
Article 33 provides that the executive branch, the financial sector and local tax authorities, in accordance with their work needs, may entrust accredited intermediary agencies with a specific audit of the payment of social insurance contributions by the user's unit, which shall be aligned with the unit.
The social insurance premiums levied by local tax authorities should be paid in full and in full, and incorporated into the Social Insurance Fund's financial exclusives, accounting and supervision by the financial sector.
The Social Insurance Fund is governed by income and expenditure lines, with funds earmarked, and the accounting sector is governed by the law on the income and expenditure of the Social Insurance Fund.
The labour security administration, local tax authorities and social insurance agencies may not draw any expenses from the Social Insurance Fund, and their operational requirements are guaranteed by the same-level finance.
Article XV of the Social Insurance Agency should establish a basic old-age insurance fund, the basic health insurance fund, the unemployment insurance fund, the work injury insurance fund, the maternity insurance fund account separately, based on separate accounts.
Article XVI provides that a person's unit and a person in the town shall be subject to the supervision of the employee (exploited workers) by issuing annual social insurance payments to the employee (including the employee).
Article 37 guarantees the executive branch, the financial sector, local tax authorities and audit bodies that are publicly informed by law and are subject to social supervision.
Chapter IV Legal responsibility
Article 338 violates this approach by providing for administrative penalties under the relevant laws, regulations and regulations.
Article 39 Unless a person and a person of the town has not been registered under this scheme for the processing of social insurance contributions, changes in the registration of contributions, write-offs, or has not been registered to the local tax authorities for the declaration of contributions base and the amount of social insurance contributions, the period of time being transferred by the local tax authorities shall be subject to a fine of up to €200 million; in serious circumstances, a fine of more than 5,000 dollars for the direct responsibility of the person responsible for 1000 and other personnel.
Article 40
Article 40 means of transfer or concealment of property by a user unit and an individual worker in the town, which prevents local tax authorities from recovering their unpaid social insurance contributions, and, in addition to being legally surrendered, the local tax authorities impose a fine of up to 00 million dollars.
Article 42 does not require the payment of social contributions by an individual unit of the owner and a occupier of the town, which is paid by a local tax authority for the deduction of its duration and may be fined by more than 300,000 dollars.
Article 43 contains one of the following cases for individual workers from the labour security administration or local tax authorities to be responsible for the change of their duration; a fine of up to 5,000 yen; a serious circumstance, which imposes a fine of more than 5,000 yen on them:
(i) Provide false information, not only if any, or refuse to provide information with social insurance contributions;
(ii) To deny or impede the recording, recording, filming or replication of information related to social insurance payments by the relevant administrative authorities;
(iii) Transfer, concealment, destruction and collection of information with social insurance.
Article 44 guarantees that the executive branch, the financial sector, local tax authorities or social insurance agencies violate the provisions of this approach, in one of the following cases, the Government of the people at this level or the relevant departments responsible for its transformation, causing the loss of the Social Insurance Fund to be recovered; in exceptional circumstances, the administrative disposition of persons directly responsible and other persons directly responsible for them; and the criminal responsibility of the law:
(i) No provision for the use and management of the Social Insurance Fund;
(ii) Removal, interception and appropriation of the Social Insurance Fund;
(iii) Remedies or unauthorized increases in the social insurance of the owner's units and their workers, the individual workers in the town;
(iv) Other violations of the relevant laws, regulations and regulations.
Chapter V
Article 42 has been subject to the same approach to the payment of social insurance to the self-employed workers of the town prior to the operation of the scheme, and the suspension of social insurance payments requires continued participation in social insurance, which is implemented by this approach.
Prior to the implementation of article 46, the provisions of the Government of the city concerning the administration of social insurance payments are inconsistent with the scheme and are implemented in this manner.
Article 47