The social security fee for the construction project shall be paid by the construction unit at the rate specified in the project cost before the project starts, and shall not be reduced or exempted. The specific procedures are as follows:
(1) The construction unit carries the bid-winning notice and the bidding budget to the corresponding collection point of the municipal engineering social security fee collection management office to calculate the payable amount and receive the bank bill.
(2) The construction unit shall directly handle the transfer formalities with its bank.
(3) After the social insurance premium for construction projects arrives, the construction unit will take the bank bill receipt to the corresponding collection point of the municipal social insurance premium collection and management office in exchange for the advance receipt of social insurance premium for construction projects and the Payment Voucher for Social Insurance Premium for Construction Projects (as a voucher for handling the construction permit).
The social security fee for construction projects shall be settled and used by the general contracting enterprise in the following order within the amount of social security fee collection for each project on the basis of the Nanjing Social Security Fee Settlement Voucher, the Social Security Fee Prepayment Receipt for the Fourth Construction Project and the Social Security Fee Prepayment Settlement Form for Construction Project stamped by the financial department of the construction unit.
(1) When the project starts, the medical insurance premium for work-related injury and serious illness of the project construction personnel (migrant workers) shall be paid directly by the tax collection agency and remitted to the special account of the municipal social insurance fund;
(2) During the construction period, if the construction enterprise handles social insurance for all kinds of employees involved in the project construction through other channels, it can apply for settlement with the social insurance registration certificate, and allocate funds to the construction enterprise according to a certain proportion according to the real-name system management;
(3) After the completion and acceptance of the project, the balance of the above-mentioned social insurance fees and the current interest of the bank shall be allocated to the construction enterprise by the collection and management agency in one lump sum.
In order to confirm the main qualification of construction enterprises to settle the social security fees of construction projects and assist them to strengthen the settlement management of social security fees of construction projects, all construction enterprises in Nanjing must apply to the Municipal Office for the collection and management of social security fees for construction projects as the necessary materials for construction enterprises to settle and refund the social security fees of construction projects. When applying for the settlement voucher of social security expenses for construction projects in Nanjing, the following materials shall be provided: Application Registration Form for Settlement Voucher of Social Security Expenses for Construction Projects in Nanjing (which can be downloaded from the Internet), and the original business license, tax registration certificate and organization code certificate of the bidding enterprise shall be submitted.
After the completion of the project, the construction general contractor shall carry the following materials when handling the social security fee completion settlement procedures: (1) Nanjing construction social security fee settlement voucher; (2) The fourth original of the advance receipt of social security fee for Nanjing construction project; (3) Advance payment of social security fees for construction projects (affixed with special financial seal, which can be downloaded online); (4) Application for Settlement of Social Security Expenses for Construction Projects in Nanjing (affixed with the official seal of the legal entity, which can be downloaded online); (5) Project completion acceptance record (original and copy).