Social insurance is an important part of social welfare. With the aging of population and the improvement of social security system, the social insurance industry is facing great development opportunities. The following small series brings the implementation rules of the social endowment insurance regulations in Jiangxi Province, which is of great benefit to you. Let's take a look.
Detailed rules for the implementation of social endowment insurance regulations in Jiangxi Province
Legal subjectivity:
In the past, due to the lack of legal protection, the social insurance system reduced the protection of people's legitimate social rights and interests. Cause a lot of changes in other people's lives. That's why the detailed rules for the implementation of the social insurance law appeared. So what are the implementation rules of the social insurance law on basic old-age insurance? Xiaobian summarizes the relevant knowledge for your reference, hoping to help you. What are the detailed rules for the implementation of the social insurance law of the basic old-age insurance? Article 1 The overall pension stipulated in Article 15 of the social insurance law shall be calculated and paid according to the basic pension calculation and payment method stipulated by the State Council. Article 2 When an individual who participates in the basic old-age insurance for employees reaches the statutory retirement age, if the accumulated payment is less than fifteen years, the payment may be extended to fifteen years. If it is still less than fifteen years after the social insurance law is implemented and the payment is extended for five years, it can be paid in one lump sum for fifteen years. Article 3 Individuals who participate in the basic old-age insurance for employees who have paid less than fifteen years after reaching the statutory retirement age (including extending the payment in accordance with Article 2) may apply for transfer to the new rural social old-age insurance or urban residents' social old-age insurance where their household registration is located and enjoy the corresponding old-age insurance benefits. Individuals who participate in the basic old-age insurance for employees reach the statutory retirement age, and the accumulated payment is less than fifteen years (including the extension of payment in accordance with the provisions of Article 2), and have not been transferred to the new rural social endowment insurance or urban residents' social endowment insurance, individuals may apply in writing to terminate the basic old-age insurance relationship for employees. After receiving the application, the social insurance agency shall inform it in writing of its right to transfer to the new rural social endowment insurance or urban residents' social endowment insurance and the consequences of terminating the basic old-age insurance relationship for employees. After my written confirmation, it will terminate the basic old-age insurance relationship for employees and pay the amount stored in personal account to me in one lump sum. Article 4 If individuals who participate in the basic old-age insurance for employees are employed across provinces, and the accumulated payment is less than 15 years when they reach the statutory retirement age, they shall continue to pay the fees in accordance with the provisions of the Notice of the General Office of the State Council on Forwarding the Interim Measures for the Transfer and Continuation of the Basic Old-age Insurance for Employees in Urban Enterprises of the Ministry of Human Resources and Social Security (No.66 [2009] of the State Council), and shall be handled in accordance with Article 2 of these Provisions. Article 5 When individuals who participate in the basic old-age insurance for employees are employed across provinces and meet the requirements of receiving the basic pension on a monthly basis, the specific measures for calculating and uniformly paying the basic pension shall be implemented in accordance with the Notice of the General Office of the State Council on Forwarding the Interim Measures for the Transfer and Continuation of the Basic Old-age Insurance for Urban Enterprise Employees of the Ministry of Human Resources and Social Security (Guo Ban Fa [2009] No.66). Article 6 Individual accounts of employees' basic old-age insurance shall not be withdrawn in advance. Individuals who leave the country and settle down before reaching the statutory conditions for receiving basic pension shall keep their personal accounts, and enjoy corresponding pension insurance benefits in accordance with state regulations when reaching the statutory conditions for receiving basic pension. Among them, those who lose the nationality of the People's Republic of China may apply in writing to terminate the basic old-age insurance relationship for employees when they leave the country or after they leave the country. After receiving the application, the social insurance agency shall inform it in writing of its right to keep personal accounts and the consequences of terminating the basic old-age insurance relationship for employees, the same as Article 3. Xiaobian reminds you that after the death of an individual who participates in the basic old-age insurance for employees, the balance in his personal account can all be inherited according to law. The above is the relevant information summarized for you. I hope it can help you. This website is committed to building an excellent legal consultation platform. If you have any questions, please enter the lawyer's consultation.
Detailed rules for the implementation of Guangdong social endowment insurance regulations
Legal subjectivity:
Regulations on the Administration of Social Insurance in Guangdong Province Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Constitution of the People's Republic of China and relevant laws and regulations, and in combination with the actual situation in our province, in order to ensure the basic livelihood of workers after retirement and maintain social stability. Article 2 These Regulations shall apply to the following units and personnel within the administrative area of our province (hereinafter referred to as the insured): 1. All enterprises, urban individual economic organizations and laborers who have formed labor relations with them; 2. State organs, institutions, social organizations and workers who have established labor contract relations with them. Measures for the collection and distribution of endowment insurance funds of state organs, institutions with financial allocations and social group work personnel shall be formulated separately by the provincial people's government. Article 3 Social old-age insurance shall include statutory basic old-age insurance, local supplementary insurance and unit supplementary insurance. The government encourages qualified localities and units to establish supplementary insurance for the insured. Article 4 The social insurance department is in charge of social endowment insurance and implements systematic management. Article 5 Social endowment insurance shall be based on the combination of social pooling and individual accounts, and the expenses of endowment insurance shall be reasonably borne by the state, units and individuals. The pension insurance benefits are linked to the insured's payment wages and payment years, and a reasonable adjustment mechanism is established to adapt it to the national economic development and people's living standards. Article 6 The people's government must ensure the collection of endowment insurance funds and the payment of benefits. The endowment insurance fund and its income and various endowment insurance benefits are exempted from taxes and fees according to state regulations. Chapter II Collection of Insured Funds Article 7 Social endowment insurance takes the Chinese People's Republic of China and the national identity card number as the only and lifelong social security number of the insured. Article 8 Sources of endowment insurance funds: (1) Endowment insurance premiums paid by the unit and the insured; (two) the bank deposit interest of the endowment insurance fund; 3. Fund income; 4. Late payment fee; (5) Local financial allocation; (6) social donations; (7) Other income earners. Ninth units and the insured must pay the old-age insurance premium monthly according to the prescribed standards. All the old-age insurance premiums paid by the insured are counted into personal accounts; Part of the endowment insurance paid by the unit is included in the personal account, and the rest is included in the social endowment insurance fund, which belongs to all the insured who participate in the social endowment insurance. Article 10 The insured shall pay the old-age insurance premium according to a certain proportion of his average monthly salary in the previous year, and the payment proportion shall be determined by the provincial people's government according to the wage income level of employees and the accumulation of individual accounts. The unit shall pay the endowment insurance premium according to a certain proportion of the insured's total monthly average salary in the previous year. The specific proportion shall be determined by the social insurance department in conjunction with the financial department, and shall be reported to the people's government at the same level for approval and implementation after being audited by the social insurance department at a higher level. The monthly wage income of the insured exceeds 300% of the average monthly wage of employees in the previous year in the city where it is located, excluding the old-age insurance premium. If it is lower than 60% of the average monthly wage of employees in the city where it is located, it will be levied according to 60% of the average monthly wage of employees in the previous year in the city where it is located. Eleventh units to pay old-age insurance premiums in accordance with the provisions of fiscal and taxation regulations. The endowment insurance premium paid by individuals shall be withheld before the individual income tax is levied. Article 12 The endowment insurance premium payable by the unit shall be withheld by the bank with the collection issued by the social insurance department, and no unit may refuse to pay.
Interim regulations on the collection and payment of social insurance premiums
The term "payer" and "payer" as mentioned in these Regulations refers to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council. Article 3 The collection scope of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, and institutions and their employees that implement enterprise management.
The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.
The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the scope of basic old-age insurance and basic medical insurance, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.
The fee base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council. Article 4 Payment units and individuals shall pay social insurance premiums in full and on time.
The social insurance premiums collected shall be incorporated into the social insurance fund for special purposes, and no unit or individual may misappropriate them. Article 5 The administrative department of labor and social security of the State Council is responsible for the management, supervision and inspection of the collection and payment of social insurance premiums throughout the country. The administrative departments of labor security of local people's governments at or above the county level shall be responsible for the collection, management, supervision and inspection of social insurance premiums within their respective administrative areas. Article 6 Social insurance premiums shall be collected in a centralized and unified way. The collection agencies of social insurance premiums shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by tax authorities, or by social insurance agencies (hereinafter referred to as social insurance agencies) established by the administrative department of labor security in accordance with the provisions of the State Council. Chapter II Administration of Collection and Payment Article 7 Payment units must register social insurance with local social insurance agencies and participate in social insurance.
Provisions on the administration of declaration and payment of social insurance premiums
Article 1 These Provisions are formulated in accordance with the Social Insurance Law of the People's Republic of China (hereinafter referred to as the Social Insurance Law) and the Provisional Regulations on the Collection and Payment of Social Insurance Fees for the purpose of regulating the administration of the declaration and payment of social insurance premiums.
Article 2 These Provisions shall apply to the employer's declaration of payment and the social insurance agency's collection of social insurance premiums.
The social insurance premiums mentioned in these Provisions refer to the basic old-age insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums and maternity insurance premiums paid by employers and their employees in accordance with the law.
Third social insurance agencies responsible for social insurance payment declaration, verification and other work.
Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government decide that social insurance agencies shall collect social insurance premiums, the social insurance agencies shall collect social insurance premiums according to law.
Social insurance agencies are responsible for the collection of social insurance premiums, the implementation of unified collection.
Chapter II Declaration of Social Insurance Fees
Article 4 The employing unit shall go to the local social insurance agency for payment declaration within the prescribed time limit on a monthly basis, and the declaration items include:
(a) the name of the employer, organization code, address and contact information;
(2) The bank, account name and account number of the employer;
(three) the employer's payment insurance, payment base, rate and payment amount;
(four) the roster of employees and the payment of employees;
(five) other matters stipulated by the social insurance agency.
In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.
Article 5 The social insurance premiums payable by employees shall be declared by the employer on their behalf. The items to be declared on behalf of employees include: employee's name, social security number, employment type, contact address, withholding details, etc.
The payment details and changes declared by the employer on behalf of the employees shall be signed by the employees themselves and kept by the employer for future reference.
Article 6 If it is difficult for the employing unit to apply for social insurance payment declaration at the social insurance agency, it may submit the declaration by mail with the consent of the social insurance agency. The actual declaration date is the postmark date of the mailing place.
What are the provisions of labor law on social insurance payment?
1. Article 72 of the Labor Law, sources of funds, social insurance funds determine the sources of funds according to the types of insurance, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law. 2. Article 73 of the Labor Law stipulates that workers shall enjoy social insurance benefits according to law under the following circumstances: retirement; Sick and injured; Work-related disability or occupational disease; Unemployment; Fertility. After the death of a worker, his survivors shall enjoy the survivors' allowance according to law. The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations. The social insurance premiums enjoyed by workers must be paid in full and on time. 5. Article 27 of the Regulations on Labor Security Supervision stipulates: "If an employer conceals the total wages or the number of employees when reporting the amount of social insurance premiums payable to the social insurance agency, the administrative department of labor security shall order it to make corrections and impose a fine of not less than one time but not more than three times the amount of wages." According to this regulation, the employer's responsibility for not paying or underpaying social insurance premiums is very great. In addition to paying the unpaid or underpaid social insurance premiums, the amount of fines is also very large. 6. Article 86 of the Social Insurance Law stipulates: "If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay it within a time limit or make up for it, and from the date of default, an overdue fine of five ten thousandths shall be added daily; If it fails to pay within the time limit, the relevant administrative department shall impose a fine of more than one time and less than three times the amount owed. " The responsibility is relatively reduced. As long as the employer pays in time, the responsibility for late payment is not very heavy. However, compared with normal payment, it is still "expensive expenditure".