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Fushun City Interim Measures for Collection and Payment of Social Insurance Premiums

Article 1 In order to further strengthen the collection and payment of social insurance premiums in our city, ensure the payment of social insurance funds, and ensure social stability, in accordance with the "Interim Regulations on the Collection and Payment of Social Insurance Premiums" of the State Council (State Council Order No. 259) , specially formulated these measures. Article 2 The scope of collection of basic pension insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state agencies and their staff, social groups and their full-time personnel, public institutions and their employees, individual industrial and commercial households and their employees, and freelancers.

The scope of collection of basic medical insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state agencies and their staff, public institutions and their employees , private non-enterprise units and their employees, social groups and their full-time personnel.

The scope of collection and payment of unemployment insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, public institutions and their employees.

The scope of collection of work-related injury and maternity insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees. Article 3 Basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and maternity insurance premiums within the administrative area of ??this city shall be uniformly collected by social insurance agencies, including private enterprises and their employees, individual industrial and commercial households, and The basic pension insurance premiums of its employees are collected by the tax authorities.

Social insurance agencies shall provide the tax authorities with the status of social insurance registration, change registration, cancellation registration and payment declaration of private enterprises and individual industrial and commercial households in a timely manner on a monthly basis. The tax authorities shall promptly transfer the social insurance premiums paid by private enterprises and their employees, individual industrial and commercial households and their employees to the social insurance agency on a monthly basis. Article 4 The individual payment portion of basic pension and unemployment social insurance premiums shall be based on the average monthly salary of the employees in the previous year. If the average monthly salary of the employees in the previous year is lower than 60% of the city’s average monthly social salary in the previous year, the payment base shall be based on the city’s average monthly salary. 60% of the average monthly salary in the previous year is used as the payment base; if the salary income cannot be determined, the average monthly salary in the city in the previous year is used as the payment base.

The unit payment portion of various social insurance premiums is based on the sum of the individual payment bases of all employees in the paying unit as the payment base. For laid-off employees of state-owned enterprises under trusteeship, 60% of the city's average monthly salary in the previous year will be used as the base, and the re-employment service center will be responsible for the payment.

Employees who are on leave without pay, apply for long leave, are temporarily employed, are self-employed, or work outside the city can pay the social insurance agency themselves, or their employer can collect it on their behalf. Article 5 The payment unit must handle social insurance registration with the local social insurance agency in accordance with the provisions of the Municipal Labor Bureau's "Notice on Establishing a Social Insurance Registration System and Monthly Payment Declaration System" (Fulaofa [1999] No. 6 Document) , and declare the amount of social insurance premiums payable to the social insurance agency on a monthly basis. After approval, the social insurance premiums will be paid in currency within the prescribed period. Article 6 The payment unit shall publish the annual social insurance premium payment status of the unit to its employees every year and accept employee supervision.

Social insurance agencies shall send basic pension insurance personal account notices to paying individuals once a year, announce the collection of social insurance premiums to the public every year, and accept social supervision.

Any organization or individual has the right to report illegal activities related to the collection of social insurance premiums. The labor and social security administrative department shall promptly investigate the report, handle it in accordance with regulations, and keep the reporter confidential. Article 7 The auditors of social insurance agencies are entrusted by the labor and social security administrative departments to investigate and inspect the performance of social insurance registration, payment declaration and payment obligations by payment units. The unit being inspected shall provide relevant employment information, salary schedules, financial statements and other information, truthfully reflect the situation, and shall not refuse inspection, make false reports or conceal reports. Article 8 The payment unit violates laws, administrative regulations and relevant national regulations on finance, accounting, statistics and relevant national regulations, forges, alters or deliberately destroys relevant account books and materials, or fails to maintain account books, causing the social insurance premium payment base to be unable to be determined , in addition to administrative penalties, disciplinary sanctions, and criminal penalties in accordance with relevant laws and administrative regulations, the labor and social security administrative departments or tax authorities will impose a fine of not less than 5,000 yuan but not more than 20,000 yuan on the directly responsible person in charge and other directly responsible personnel. Article 9 If a payment unit fails to register for social insurance or declare the amount of social insurance premiums payable as required, it shall be rectified by the labor and social security administrative department within a time limit in accordance with the State Council's "Interim Regulations on the Collection and Payment of Social Insurance Premiums"; if the circumstances are serious, The directly responsible person in charge and other directly responsible personnel shall be fined not less than 1,000 yuan but not more than 5,000 yuan; if the circumstances are particularly serious, the directly responsible person in charge and other directly responsible persons shall be fined not less than 5,000 yuan but not more than 10,000 yuan.

Article 10 If a payment unit fails to pay social insurance premiums as required, the social insurance premium collection agency shall issue a "Social Insurance Premium Payment Notice" to it; "Guarantee Correction Instruction within the Time Limit"; if payment is still not made within the time limit, in addition to making up the overdue amount, a late payment penalty of two thousandths per day will be charged from the date of overdue payment, and the labor and social security administrative department or the tax authority will issue a " "Labor and Security Administrative Punishment Decision" stipulates that the directly responsible person in charge and other responsible personnel shall be fined not less than 5,000 yuan but not more than 20,000 yuan. If the payment unit refuses to implement administrative penalties within the time limit, the labor and social security administrative department or the tax authority shall apply to the people's court for compulsory collection.