Article 2 These Measures shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums (hereinafter referred to as social insurance premiums) within the administrative area of this province.
Article 3 The term "payer" as mentioned in these Measures refers to the state organs, institutions, enterprises, private non-enterprise units, social organizations and other organizations and urban self-employed workers who should pay social insurance premiums in accordance with laws, regulations, rules and the provisions of the provincial people's government.
The term "urban individual workers" as mentioned in these Measures includes urban individual industrial and commercial households, freelancers and other personnel who are insured by themselves according to law.
Article 4 People's governments at or above the county level shall strengthen their leadership over the collection and payment of social insurance premiums, organize the collection, management and supervision of social insurance premiums, promote the informationization and standardization of collection and payment management, and ensure the legitimate use of social insurance funds.
Article 5 The collection scope, payment base and rate of social insurance premiums shall be implemented in accordance with laws, regulations, rules and the provisions of the provincial people's government.
Article 6 Social insurance premiums shall be collected by the local tax authorities of the people's government (hereinafter referred to as local tax authorities) according to the insured relationship. The collection and payment of social insurance premiums of enterprises that originally implemented industry as a whole shall be implemented in accordance with the relevant provisions of the state and the province.
Seventh payment units shall pay social insurance premiums in full and on time. The social insurance premiums that employees (employees) should pay shall be withheld and remitted by their units in their wages (salaries).
Article 8 Social insurance premiums shall be paid into the state treasury in full and on time in accordance with the provisions on tax warehousing, and incorporated into the financial special account of the social insurance fund. The financial department shall conduct accounting and supervision in accordance with the law, implement the management of two lines of revenue and expenditure, and use the funds for special purposes. No unit or individual may intercept, occupy or misappropriate.
The local tax authorities shall not withdraw any fees from the social insurance fund. The funds required for the collection and payment of social insurance premiums are included in the financial budgets at all levels.
Article 9 Local tax authorities, labor and social security departments (hereinafter referred to as labor and social security departments) and financial departments shall strengthen cooperation, exchange information, and do a good job in networking with computers to realize information sharing.
The relevant departments and units shall truthfully provide the local tax authorities with information related to the payment and withholding of social insurance premiums. The local tax authorities shall timely provide the social insurance agencies with information on collection and payment. The social insurance agency will summarize the relevant information and report it to the labor and social security department.
Article 10 Labor and social security departments and local tax authorities shall widely publicize social insurance laws and regulations, popularize social insurance knowledge, and provide free social insurance consultation and inquiry services.
Payment units and employees (employees) have the right to inquire about payment records according to regulations. Article 11 Payment units that have gone through tax registration shall go through social insurance payment registration at the same time when they go through tax registration. Payment units that do not need to apply for tax registration shall apply to the local tax authorities for social insurance payment registration within 5 days from the date of social insurance registration.
If the payer has the obligation to withhold and remit, the local tax authorities shall indicate it on their social insurance payment registration certificate.
Article 12 Where a payer changes its name, domicile, nature of ownership, legal representative, bank, insured person and other social insurance registration items, it shall go through the social insurance registration change at the social insurance agency within 30 days from the date of change. The social insurance agency shall timely transmit the changed social insurance registration information to the local tax authorities, and the local tax authorities shall change the social insurance payment registration content accordingly.
Thirteenth payment units in accordance with the law to terminate, it should be within 30 days from the date of termination for social insurance payment cancellation registration.
The payer shall pay social insurance premiums (including interest, late fees and fines) to the local tax authorities before going through the cancellation of registration.
Article 14 The payer of social insurance registration and social insurance payment registration shall use the organization code. Among them, urban self-employed workers use the resident ID number.
Fifteenth payment units shall pay the social insurance premiums of last month on a monthly basis.
With the consent of the local tax authorities, the payer may make monthly and year-end advance payments.
Individual workers in cities and towns can declare and pay social insurance premiums by simple means such as degenerate levy period.
Sixteenth payment units shall, in accordance with the relevant provisions, calculate the payable amount by themselves before 10 every month, declare and pay social insurance premiums to the local tax authorities, and be responsible for the authenticity of the declared items. Among them, urban individual workers declare and pay to the local tax authorities with the amount of payment approved by the social insurance agency.
If it is really difficult for the payer to declare social insurance premiums within the above-mentioned time limit, he shall submit a written application for extension of declaration to the local tax authorities before the 7th of each month, and handle it within the approved time limit after being approved by the local tax authorities.
If an application for deferred payment of social insurance premium is approved, the social insurance premium shall be paid in advance before 10 every month according to the actual amount paid last month or the amount payable approved by the local tax authorities, and shall be settled within the approved extension period.
Seventeenth payment units can directly to the local tax authorities to declare and pay social insurance premiums, but also in accordance with the provisions of the mail, data messages and other ways to declare. Article 18 If the payer fails to report the payment to the local tax authorities for three consecutive months without justifiable reasons, the local tax authorities shall send personnel for on-the-spot inspection. If there is no whereabouts and the payment obligation cannot be enforced, the local tax authorities shall issue an announcement and order it to make corrections within 1 month; If no correction is made within the time limit, it can be identified as an abnormal household, and the social insurance agency shall be notified in time.
If the payer has been listed as an abnormal household for more than 3 months, the local tax authorities may cancel its social insurance payment registration, and the unpaid social insurance premium shall be recovered in accordance with the relevant provisions of laws, regulations and rules.
The local tax authorities shall timely provide the labor security department and the administrative department for industry and commerce with the information of the units listed in the management of abnormal households. If the units listed in the abnormal household management have illegal acts, the relevant administrative organs shall promptly deal with them according to law.
Article 19 When collecting social insurance premiums, local tax authorities shall issue collection vouchers with reference to the relevant provisions on tax collection.
Withholding by the payment unit, the local tax authorities will no longer issue collection vouchers to employees (employees).
Twentieth local tax authorities may entrust financial institutions, community organizations and other units to directly collect social insurance premiums that are inconvenient to disperse.
Article 21 If a taxpayer is unable to determine the number of employees and total wages under any of the following circumstances, it shall be determined by the local tax authorities according to 1 10% of the taxpayer's tax payable last month; If there is no payment amount due last month, it shall be determined with reference to the payment level of payment units with similar business scale in local similar industries or similar industries; If there is no similar industry or similar industry in the local area, it shall be determined according to the average wage of employees in the whole province in the previous year:
(a) there is no account book;
(two) the accounts are chaotic and the vouchers are incomplete, which can not truly reflect the number of employees and the total wages;
(3) Forging, altering or intentionally destroying relevant account books and vouchers;
(four) refused to provide the number of employees, total wages and other related payment information;
(5) The declared payable amount is obviously low without justifiable reasons.
Article 22 If the payer fails to pay and withhold social insurance premiums in accordance with the regulations, the local tax authorities shall order it to pay social insurance premiums within 15 days, and impose a late fee according to the standards stipulated in the Provisional Regulations on the Collection and Payment of Social Insurance Fees.
Late payment fees are incorporated into social insurance funds.
Twenty-third social insurance premiums shall not be reduced or exempted.
If the payer encounters serious difficulties in its operation, or suffers heavy losses due to natural disasters, and cannot pay the wages of employees according to the overall minimum wage standard, it may apply to the competent local tax authorities for holdover of social insurance premiums, with the holdover period not exceeding 3 months.
If the payment is deferred upon approval, the late payment fee will be exempted during the deferred payment period.
Article 24 If the fees paid by the payer exceed the payable amount, the excess shall be refunded and the interest of the bank's current deposit for the same period shall be added.
If the local tax authorities find that the fees are overcharged, they shall issue a refund of income within 10 days from the date of discovery and hand it over to the state treasury for refund. If the payer finds overpayment within 3 years from the date of final settlement, he may request a refund; The local tax authorities shall, within 20 days from the date of receiving the application for tax refund, verify it and go through the formalities for tax refund.
The local tax authorities may deduct the refundable fees and interest from the unpaid fees. According to the wishes of the payer, the local tax authorities may also offset the fees and interest that should be refunded against the fees that should be paid.
Twenty-fifth due to computer system failure and other reasons, the payment unit has not paid or paid less. , and the period does not exceed 3 years, the local tax authorities shall require them to pay back, but shall not impose a late fee.
Article 26 With the approval of the principal responsible person of the local tax authorities at or above the county level, the payer who fails to pay, withhold or refuse to pay the social insurance premium within the time limit ordered by the local tax authorities may take the following measures according to law until applying to the people's court for compulsory collection:
(1) Notify in writing the bank or other financial institution of the paying unit to freeze its deposit equivalent to the unpaid amount, or detain the amount equivalent to the unpaid amount from its deposit;
(2) To seal up, detain or auction commodities, goods or other property with equivalent value, and use the auction proceeds to pay for it.
Housing and daily necessities necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory expropriation measures.
It is forbidden to implement administrative compulsory measures in violation of the provisions of the first and second paragraphs of this article.
Twenty-seventh payment units believe that the specific administrative acts of local tax authorities infringe upon their legitimate rights and interests, and have the right to apply for administrative reconsideration or bring an administrative lawsuit according to law. Twenty-eighth local tax authorities in the supervision and inspection of the collection of social insurance premiums, can exercise the following functions and powers, the inspected shall not refuse or hinder:
(a) check the account books, vouchers, statements and related materials of the payer;
(two) require the payment unit to provide information related to the payment of social insurance premiums;
(3) Asking about the payment of social insurance premiums;
(four) recording, audio recording, video recording, photographing and copying information related to the payment of social insurance premiums.
Twenty-ninth local tax authorities shall conduct social insurance fee collection inspection at the same time, and produce tax inspection certificate or administrative law enforcement certificate and social insurance fee collection inspection notice. The payer shall truthfully report the situation and provide relevant information such as the number of employees and wages, and shall not transfer, conceal or destroy the relevant information. The inspected person has the right to refuse the inspection if he fails to produce the tax inspection certificate or the administrative law enforcement certificate and the Notice of Inspection on the Collection and Payment of Social Insurance Fees.
Local tax authorities and inspectors shall keep business secrets and technical secrets for the inspected.
Thirtieth payment units shall announce the payment of social insurance premiums to all employees throughout the year, and notify the employees (representatives) meeting to accept supervision by the masses.
Thirty-first any organization or individual has the right to report illegal acts of collecting social insurance premiums. The local tax authorities shall announce the telephone number of the report to the public and set up a report mailbox. Local tax authorities shall promptly investigate and deal with reports that meet the acceptance conditions, and keep confidential the informants.
Article 32 The departments of labor security, auditing and finance shall perform their duties according to law, strengthen the guidance and supervision on the collection and payment of social insurance premiums, and ensure that social insurance premiums are collected according to law.
The local tax authorities shall, in accordance with the following provisions, conduct supervision and handling according to the opinions of the auditing and financial departments:
(a) the decision made by the local tax authorities to deal with illegal acts shall be implemented;
(two) the social insurance premiums owed, underpaid or unpaid by the payer shall be collected and put into storage in time according to law. Thirty-third administrative punishment in violation of the provisions of these measures, laws and regulations have been provided, from its provisions.
Thirty-fourth payment unit in any of the following circumstances, the local tax authorities shall order it to make corrections within a time limit, and may impose a fine of +0000 yuan on the payment unit; If the circumstances are serious, the payer shall be fined between 1000 yuan and 5,000 yuan, and the directly responsible person in charge and other directly responsible personnel shall be fined between 1000 yuan and 5,000 yuan; If the circumstances are particularly serious, the payer shall be fined more than 5000 yuan 1000 yuan, and the directly responsible person in charge and other directly responsible personnel shall be fined more than 5000 yuan 1000 yuan:
(1) Failing to handle payment registration and cancellation of payment registration in accordance with the provisions of these Measures;
(two) did not apply for social insurance payment declaration in accordance with the provisions of these measures.
Thirty-fifth payment units in violation of the provisions of the non payment or underpayment of social insurance premiums, the local tax authorities shall order them to pay within a time limit; If it fails to pay within the time limit, the local tax authorities will impose a fine of 1000 yuan but not more than 50,000 yuan on the payer, except for recovery according to law; The person in charge who is directly responsible for the payment unit and other directly responsible personnel shall be fined between 5,000 yuan and 20,000 yuan.
Article 36 If a payer fails to pay the social insurance premium that should be paid, and prevents the local tax authorities from recovering the arrears by means of transferring or concealing property, the local tax authorities shall impose a fine of not less than 20,000 yuan but not more than 50,000 yuan in addition to recovering the arrears according to law.
Article 37 If the payer fails to withhold and remit social insurance premiums in accordance with the regulations, the local tax authorities shall order it to pay within a time limit and may impose a fine of not less than 5,000 yuan but not more than 30,000 yuan.
Thirty-eighth payment units in any of the following circumstances, the local tax authorities shall order them to make corrections within a time limit; Overdue correction, a fine of 5000 yuan; If the circumstances are serious, a fine of more than 5,000 yuan 1 10,000 yuan shall be imposed:
(a) providing false information, not truthfully reflecting the situation, or refusing to provide the number of employees, wages and other related information;
(2) Refusing or hindering the local tax authorities from recording, recording, videotaping, photographing or copying the materials related to payment;
(3) transferring, concealing or destroying relevant materials during the inspection.
Thirty-ninth local tax authorities in violation of the provisions of article twenty-sixth of these measures to implement administrative compulsory measures such as sealing up, seizure, etc., the local tax authorities shall correct it; If losses are caused, compensation shall be made according to law; The relevant responsible personnel shall be given administrative sanctions according to law.
Fortieth local tax authorities staff in any of the following circumstances, by the local tax authorities or administrative supervision organs in accordance with the cadre management authority to give administrative sanctions:
(1) Deliberately making things difficult for the payer;
(two) to take revenge against the complainant or informant;
(3) Failing to perform the obligation of confidentiality;
(four) other acts of abuse of power and favoritism.
Article 41 Where a local tax authority commits any of the following acts, it shall be ordered by the people's government at the same level or other relevant departments to make corrections; If the circumstances are serious, the responsible person in charge and other directly responsible personnel shall be given administrative sanctions by the local tax authorities or administrative supervision organs in accordance with the cadre management authority; If the case constitutes a crime, criminal responsibility shall be investigated according to law:
Misappropriation, interception and embezzlement of social insurance premiums;
(two) to stop the collection, reduction and exemption of social insurance premiums and other decisions that are in conflict with laws and regulations. Article 42 These Measures shall come into force as of June 6, 2005.