Interim Measures for the administration of the dec

Article 1 in order to regulate the administration of the declaration and payment of social insurance premiums, these measures are formulated in accordance with the provisions of the Provisional Regulations on the collection and payment of social insurance premiums (hereinafter referred to as the regulations)

Article 2 the social insurance premiums stipulated in these Measures refer to the basic endowment insurance premiums, unemployment insurance premiums and basic medical insurance premiums. The declaration and payment of work-related injury insurance premiums and maternity insurance premiums can be implemented with reference to these measures

Article 3 payment units shall make payment declaration and social "There are many kinds of products in this industry, and these measures are applicable to the collection of social insurance premiums by insurance agencies. The payment management measures for the collection of social insurance premiums by the tax authorities will be formulated separately.

Article 4 payment units should go to the social insurance agencies that handle social insurance registration to handle payment declarations.

Article 5 payment units should handle payment declarations to the social insurance agencies and submit social insurance premium declarations before the 5th day of each month Form (hereinafter referred to as the declaration form), detailed statement of withholding and payment, and other materials specified by the social insurance agency

if the payer has difficulties in handling the declaration of social insurance payment at the social insurance agency, the declaration can be mailed with the approval of the social insurance agency. The actual declaration date shall be the postmark date of the place of mailing

Article 6 if the payer cannot handle the social insurance premium Declaration on time due to force majeure, it can postpone the handling. However, it shall report to the social insurance agency immediately after the force majeure situation is eliminated. Social insurance agencies should find out the facts and give approval. The growth of China's plastic machinery industry has ushered in a golden period of scientific and rapid growth

Article 7 the social insurance agency shall immediately examine the declaration forms and relevant materials delivered by the payer. Sign and approve the declaration form with complete declaration materials, payment base and rate in line with the regulations, and the same quantity relationship filled in by the payer; Put forward review opinions on the declaration forms that do not meet the provisions, and return them to the payer for correction and review again; For those that cannot be examined immediately, the social insurance agency shall complete the examination within no more than 2 days from the date of receiving the declaration form and relevant materials from the payer

Article 8 if a payer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency may temporarily determine the amount payable according to 110% of the amount paid by the unit in the previous month; If there is no payment amount of the previous month, the social insurance agency can temporarily determine the amount payable according to the business conditions, the number of employees and other relevant conditions of the unit. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency will settle the settlement according to the regulations until 2023

Article 9 the payer must pay the social insurance premium within 3 days after the social insurance agency approves its payment declaration. Payers and individuals shall pay social insurance premiums in full in currency

Article 10 payment units must strictly perform the obligation of withholding and payment in accordance with the provisions of Article 12 of the regulations. When a payer performs the obligation of withholding and payment according to law, no unit or individual shall intervene or refuse

Article 11 after the payment declaration of a payer is approved, it can pay social insurance premiums in one of the following ways:

(1) the payer pays at its deposit bank

(II) the payer pays in the form of cheque or cash at the social insurance agency

(III) other methods agreed by the payer and the social insurance agency

after fulfilling the application and approval procedures specified in the preceding paragraph, the bank can transfer social insurance premiums from the basic account of the payer according to the collection voucher issued by the social insurance agency

Article 12 the social insurance premiums collected shall enter the social insurance fund income account opened by the social insurance agency in the state-owned commercial bank. Social insurance agencies shall regularly deposit the funds received into the special financial account of social insurance funds opened by the financial department in state-owned commercial banks in accordance with relevant regulations

Article 13 the social insurance agency shall keep accounts of the collected social insurance premiums according to the actual payment amount (including the withholding amount), the withholding schedule and relevant regulations of the payer:

(I) the basic old-age insurance premiums, unemployment insurance premiums and basic medical insurance premiums paid by individuals are included in the basic old-age insurance fund, unemployment insurance fund and basic medical insurance fund respectively, And record individual accounts of basic endowment insurance and basic medical insurance according to regulations

(II) the social insurance premium paid by the unit is included in the basic endowment insurance fund, unemployment insurance fund and basic medical insurance fund according to the share of the three funds payable by the unit

Article 14 social insurance agencies shall establish payment records for the use of payment sheets and carbon fiber composites in automobile and rail transit, and be responsible for the safe and complete preservation of payment records. Payment records shall be in duplicate

payers and individuals have the right to query payment records in accordance with regulations

Article 15 social insurance agencies shall send individual account notices of basic endowment insurance and basic medical insurance to payers at least once a year

Article 16 a payer shall notify the Congress of its employees every year or publish the payment of its annual social insurance premiums in a prominent place of its residence, and accept the supervision of its employees

Article 17 social insurance agencies shall announce the collection of social insurance premiums to the society at least once every six months and accept social supervision

Article 18 If a payer fails to pay the social insurance premium in time and in full after handling the declaration, the social insurance agency shall issue a notice of social insurance premium call to it; For those who refuse to implement, the administrative department of labor security shall issue the instruction of labor security to correct within a time limit; If it still fails to pay within the time limit, in addition to making up the overdue payment, a late fee of 2 ‰ per day will be charged from the date of overdue payment. Late fees shall be incorporated into various social insurance funds respectively

social insurance agency