Social insurance and pay regulations
(September 26, 2013 the Ministry released 20th come into force November 1, 2013) Chapter I General provisions
First reported and paid in order to regulate social insurance management work under the People's Republic of China Law on social insurance (hereinafter referred to as the Social Security Act), of the interim regulations on the collection and payment of social insurance, these provisions are formulated.
Second employer for payment declared social insurance and social insurance institutions insurance, these provisions shall apply.
Social insurance contributions in these rules refers to the employer and its workers shall participate in social insurance and payment of basic pension insurance, basic medical insurance, work injury insurance, unemployment insurance and maternity insurance.
Third social insurance agencies responsible for social insurance payment Declaration, approved, and so on.
The provinces, autonomous regions and municipalities shall be decided by the social insurance agency of social insurance, social insurance agency shall, according to law of social insurance premiums.
Social insurance agencies responsible for collecting social security contributions, is imposed by the uniform.
Chapter II social insurance report
Fourth the employing unit shall, on a monthly basis within the time stipulated in the report to the local social insurance agency for payment and reporting matters including:
(A) the employer's name, organization code, address and contact information;
(B) the employer Bank name, account name and account number;
(C) the employer for payment types, base pay, rates, payment amounts;
(D) roster of employees and payment of workers;
(E) other matters prescribed by the social insurance agency.
Payment at one year, after the initial declaration of the employer, the rest can report matters prescribed in the preceding paragraph only changes; no change, may not be declared. Article fifth social insurance contributions payable by the employer on behalf of employees declared.
Employees reporting matters including: employee names, social security numbers, employment type, address, withholding details.
Employer trade unions declared the payment details and changes shall be signed by the worker himself recognized, retained by the employer for future reference. Sixth employers to social insurance agencies have difficulty handling social insurance payment Declaration, agreed by the social insurance agency, can send the Declaration.
Mail filing sent to the postmark date is the actual date of declaration.
Conditional regions, employers also can be carried out in accordance with the provisions of the social insurance agencies online. Article seventh employer shall declare to the social insurance agency of this article fourth, fifth report of the matters listed.
Employer application materials are complete and contribution base and rates of compliance, fill in the number, issued by a social insurance agency approved billed; declared materials do not meet the requirements of the employer, employer back corrected.
The social insurance agency in the process of audit of social insurances, found leakage caused by employer fails to faithfully declare pay, pay less social security charges, 86th in accordance with the social insurance regulations. Eighth, the employing unit shall, from the date of employment in the 30th for its employees to apply for social insurance registration and pay social insurance fees.
Do not register with the social security, approved by the social insurance agency shall pay social insurance fees. Employers failing to declare amounts shall pay social insurance premiums, social insurance agencies temporarily by the unit last month to pay 110% to determine the amounts payable without pay last month, social insurance agencies temporarily according to the unit's operating status, number of employees, annual average wage of staff and on the situation on the ground to determine the amount payable.
After the employer has gone through formalities, by the social insurance agency in accordance with the provisions of the settlement. Nineth employer due to force majeure and it fails to handle the payment Declaration, you can postpone; after elimination of the force majeure circumstances, shall immediately report to the social insurance agency.
Social insurance agencies shall ascertain the facts and be approved.
Chapter III payment of social insurance contributions
Tenth the employer shall take the payment issued by a social insurance agency notice within the prescribed period, to take one of the following ways to pay social insurance fees:
(A) paid into his bank account or other financial institutions;
(B) agreed with the social insurance agencies in other ways.
Social insurance agencies and employers signed an agreement with a bank or other financial institution, entrusts the Bank or other financial institutions, according to the social insurance agencies offer the voucher to pay the employer and employee withholding social security expenses. 11th social insurance contributions shall be paid by the employer on behalf of employees withholding.
When the employer shall perform the withholding obligation, no unit or individual shall interfere or refuse. Employer fails to pay in full and on time, pay the social insurance agencies shall order the period and from the date of default of payment on a daily basis plus late fees of 0.5 ‰.
The employer shall not require the employee to take a late fee. Social insurance contributions levied on the 12th, and shall be deposited into the social insurance bodies set up pursuant to the provisions of the social insurance fund.
Social insurance agencies shall, in accordance with the relevant provisions of deposit will receive funds on a regular basis to open financial accounts to the social security fund in accordance with law.
13th, social insurance agencies for the collection of social insurance, based on actual employer contributions (including withholding amount) and a withhold payment details, accounting in accordance with relevant regulations of the State.
14th an employer shall pay social insurance fees on a monthly breakdown of the informed worker himself.
Employers shall each year to place workers ' Congress informed or announced in the residence of a prominent position to the payment of social insurance premiums for the year, accept supervision of employees. 15th social insurance agency should be timely, complete and accurate records of employers and their employees to pay and payment regularly inform the employer and employee.
Employers and workers shall be entitled to, in accordance with the provisions such as individual rights to social security records management query payment.
Social insurance agencies shall be at least once a year to the public social insurance contributions collection, subject to public supervision.
The fourth chapter is not paid social insurance fees
16th an employer any of the following circumstances, in facts as found in default of payment of the social insurance agency shall within 5 working days from the date issued pay social insurance deadline notifications, order the employer within 5 working days after receipt of notice to pay, while informing the overdue payments, in accordance with the provisions of the Social Security Act, 63rd and 86th processing:
(A) is not required to declare or pay social insurance premiums;
(B) after the Declaration fails to pay the social insurance premiums;
(C) concealed, omitted the number of workers, base pay and other matters rather than payment of social insurance.
17th the employer was not in accordance with the provisions article 16th deadline to pay, 63rd social insurance agencies in accordance with the Social Insurance Act the provisions of the second paragraph of article, bank account or other financial institution to the employer his account.
18th social insurance agencies based on the query result to belong to transfer social insurance contributions to the social security administration to apply for decision, and submit the following materials:
(A) the employer's name, legal representative, address, contact information;
(B) the employer Bank name, account name and account number;
(C) the application for transfer of facts, reasons and basis;
(D) apply for allocation of amount of social insurance;
(V) other materials required by the social security administration.
19th social security administration receives social insurance agency after transfer of the application shall be in accordance with the People's Republic of China administrative enforcement provisions of the law, timely allocation of social insurance decision and give written notice to the employer to transfer from bank account or other financial institutions.
20th transfer social insurance contributions to the social security administration decides, in accordance with the People's Republic of China administrative enforcement Act served on the employer, with a copy to the social insurance agency.
Upon request, the 21st, the unit account balance is less than the amount of social insurance premiums shall be paid, or after transfer employer is still not in full satisfaction of social insurance contributions, social insurance agencies can ask the employer to mortgage, pledge to provide security.
22nd an employer shall be approved by the social insurance agency assessment bodies on their mortgaged property or pledge of property assessment, after review by the social insurance agency, in full satisfaction of social insurance contributions, the two sides sign a mortgage contract or a pledge contract according to law; require registration, shall go through registration or the registration of a pledge.
23rd social insurance agency mortgage contract with the employer, or after the pledge contract, shall enter into a deferred payment agreement, and expiry of the agreement the employer is still not in full liquidation of social insurance, social insurance agencies can refer to the market price when the agreement expires, to mortgaged property, the pledged property discount or auction, the proceeds against payment of social insurance.
Deferred payment agreement maximum period not exceeding 1 year.
24th the employer to provide security and sign a deferred payment agreement, its workers enjoy social insurance benefits pursuant to the provisions during the deferment period.
25th the employer ordered not to pay and any of the following circumstances, the social insurance agency in accordance with the provisions of the Social Security Act, article 63rd paragraph, apply to the people's Court has jurisdiction over the seat attachment, seizure, auction property of the employer, with the proceeds from the sale should withhold contributions to social insurance fees, late fees:
(A) upon request, employers ' bank account balance is less than the payment of social insurance premium amount and has not signed the security contract;
(Ii) by transfer, the employer is not in full liquidation should pay social insurance premiums and has not signed the security contract;
(C) the expiration of the deferred payment agreement, due to changes in market price of a security property or rights, the employer has not yet liquidated shall pay social insurance premiums in full.
Article 26th social insurance agency shall apply to the people's Court for compulsory execution, should provide the following materials:
(A) the application for enforcement;
(B) the employer not paying social insurance premiums and the facts, grounds, and basis plus late fees;
(C) notice in time to pay social insurance institution;
(D) the views of the employer;
(E) the employer of the situations listed in the article 25th of related materials;
(Vi) seeking to enforce the property of the employer;
(G) the provisions of laws and administrative regulations, as well as other materials required by the people's Court.
Enforcement of the application shall be signed by the head of the social insurance agency, stamped with the seal of the social insurance institution, and date.
The fifth chapter legal liability
27th article social security administrative sector and staff made allocated social premium decided Shi, has following behavior one of of, according to People's Republic of China administrative forced method of provides, by superior social security administrative sector or about sector ordered corrected, on directly is responsible for of competent personnel and other directly responsibility personnel law give disposition; to employing units or personal caused loss of, law bear compensation responsibility; constitute crime of, law held criminal:
(A) decided to transfer social insurance against legal procedures;
(B) has not allocated time within the prescribed social insurance decision and give written notice to the employer accounts to banks or other financial institutions;
(C) Decides to allocate the amount of social insurance errors;
(D) to the disclosure of information by the parties affecting the allocation of social insurance contributions;
(E) other acts in violation of laws, rules and regulations.
28th, social insurance agencies and their staff, one of the following acts, by the social security administration ordered corrective action, depending on the seriousness of the direct responsibility of managers and other persons directly responsible shall be given appropriate punishment:
(A) is not in accordance with the provisions of article eighth approved or determining the amount of the employer shall pay social insurance premiums;
(B) the levying of social security contributions in accordance with the national accounting;
(C) failing to order the employer due to the payment of social insurance deadline to pay social insurance fees, plus late fees;
(D) apply to the people's Court for compulsory execution does not meet the requirements;
(E) sign a guaranteed contract and deferred payment agreements not in conformity with the provisions;
(F) failing audits, dispose of property;
(VII) other circumstances as stipulated by laws, rules and regulations.
29th social insurance agencies change social insurance contribution base, rates, resulting in less or more of social insurance contributions, by the social security administration to order recovery of the payment of social insurance premiums or refund should not pay social insurance fees; directly responsible in charge and other direct liable persons shall be given administrative sanctions.
The 30th an employer failing to pay the social insurance agency declaration or failing to pay social insurance fees, the social security administration to investigate and punish.
The employer fails to pay the social insurance premiums, by the social insurance agency in accordance with the social insurance provisions of 86th, ordered to the prescribed date or make up, and from the date of default of payment on a daily basis plus late fees of 0.5 ‰; still fails to pay the past due and unpaid by the Social Security Administration Department Department 1 time more than 3 times the amount of a fine.
31st month will withhold the employer is not paying social insurance fees detail inform the worker himself, or fail to inform payment of social insurance contributions, published this year, workers are entitled to the social security administration reports, complaints.
The sixth chapter supplementary articles
32nd social security charges collected by the tax authorities, social insurance agencies shall promptly the employer and workers ' social security contributions payable amounts provided to the tax authorities; tax authorities shall be promptly provided to the social insurance agency the employer and employee contributions.
Social insurance agencies shall on a monthly basis and personal insurance premium has been paid to the agency responsible for payment of unemployment insurance benefits.
Article 33rd in their individual capacity to participate in social security, social insurance declarations and pay their way separately. 34th article of the regulations come into force on November 1, 2013. Former Ministry of labor and social security of the interim measures for the management of social insurance and pay (Ministry of labour and social security, 2nd) repealed simultaneously.