Section 1 Insurance Registration
Article 1 When an employer participates in social insurance, it shall go through the registration formalities in the business office of the county-level social insurance company where the local competent tax authorities are located. If the employing unit does not have a competent local tax authority, it shall go through the insurance registration formalities at the district/county business office where it is registered. In the city social insurance bureau to participate in the basic old-age insurance of the original industry as a whole units and in the city industrial injury insurance management center to participate in industrial injury insurance units directly under the unified to the city public * * * institutions for social insurance registration. If the company's business office verifies that the employer's registration information is correct, it shall issue a social insurance registration certificate.
If there is any dispute over the jurisdiction of social insurance between counties (autonomous counties), the Municipal Commercial Office shall, jointly with the Social Insurance Fee Collection and Management Office of the Municipal Local Taxation Bureau, designate the jurisdiction.
Article 2 The employing unit shall fill in the Chongqing Social Insurance Registration Form (attachment 1) when handling the insurance registration procedures, and present the following documents or materials:
(a) the original and photocopy of the license and approval that prove the establishment of the unit according to law. Such as: business license of enterprise legal person, business license, certificate of legal person of public institution, registration certificate of private non-enterprise unit, and approval letter of government organization issued by the organization or competent department.
(two) the original and photocopy of the certificate of unified code of the organization.
(3) A copy of the ID card of the legal representative or principal responsible person.
(four) if there is a tax relationship, the original and photocopy of the tax registration certificate should also be produced.
(5) Other information as prescribed by laws and regulations.
Non-legal persons of foreign institutions, branches or enterprises in Chongqing shall also provide a power of attorney issued by a legal person institution.
Article 3 * * * Business Department shall review the insurance registration materials submitted by the employer, and if the materials are incomplete or do not meet the requirements, it shall issue the Notice of Supplementary Materials for Social Insurance Business in Chongqing (Annex 2) to the employer; In line with the conditions, determine the social insurance registration number for the employer (that is, the social security number of the insured unit), and establish social insurance registration files and computer database records.
The county public * * * business office shall inform the insured unit of the audit results within 5 working days, and issue the original and photocopy of the social insurance registration certificate to the units that meet the insurance conditions; Inform in writing the reasons for not registering.
Article 4 Units that have participated in social insurance before the implementation of these work specifications may directly apply to the Public Utilities Department for reissue or replacement of social insurance registration certificates. After verifying that they have participated in various social insurances as required, the Public Utilities Department will reissue or replace their social insurance registration certificates. Insured units shall promptly check the social security number comparison table of their own units and employees, and correct the incomplete and inaccurate basic information.
Fifth insured units lost the "social insurance registration certificate", should apply to the public affairs office. * * * The Business Department verified that it was true, and reissued the Social Insurance Registration Certificate with the same social security number.
Section 2 Registration of Change
Article 6 When the following social insurance registration items of the insured units are changed, they shall go through the social insurance change registration formalities in public business places within 30 days from the date when the administrative department for industry and commerce handles the change registration or the competent department approves or announces it:
(a) the name of the unit;
(2) the address of the company;
(three) the legal representative or principal responsible person;
(4) Type of unit;
(five) the unified code of the organization;
(six) the competent department or subordinate relationship;
(seven) the bank and account number;
(eight) the serial number of the local tax;
(nine) the insured units to increase the amount of insurance;
(ten) other social insurance registration items.
Seventh insured units to change the registration, should fill in the "Chongqing social insurance change registration form" (Annex 3), and submit the following documents and materials:
(1) The originals and photocopies of relevant certificates, photos or certification materials corresponding to the change of registered items;
(2) The original social insurance registration certificate.
Eighth city * * * business office to review the documents and materials submitted by the insured units. If the materials are incomplete or do not meet the requirements, the Notice of Supplementary Materials for Social Insurance Business in Chongqing shall be issued to the insured units; In line with the requirements, the change registration information shall be entered into the social insurance registration file and computer database within 3 working days.
If the change of social insurance registration involves the change of the contents of the social insurance registration certificate, the company's business office shall recover the original social insurance registration certificate of the insured unit and reissue the social insurance registration certificate according to the changed contents.
Section 3 Cancellation of Registration
Ninth insured units due to dissolution, bankruptcy, revocation, merger, merger and other reasons to terminate the obligation to pay social insurance. , it shall, within 30 days from the date when the administrative department for industry and commerce handles the cancellation of registration or the relevant authorities approve and announce the termination, apply to the public commerce office for cancellation of social insurance registration.
If the business license of the insured unit is revoked by the administrative department for industry and commerce, it shall, within 30 days from the date of revocation of the business license, apply to the public business office for cancellation of social insurance registration.
If the insured unit is transferred out of the overall scope, it shall go to the public business office for cancellation of social insurance registration within 30 days.
Tenth insured units to cancel the registration, should fill in the "Chongqing social insurance cancellation registration form" (Annex 4), and submit the following documents and materials:
(1) The originals and photocopies of relevant legal documents or other cancellation documents;
(2) The original social insurance registration certificate.
Eleventh * * Civil Affairs Department to review the certificates and materials submitted by the insured units. If the materials are incomplete or do not meet the requirements, the Notice of Supplementary Materials for Social Insurance Business in Chongqing shall be issued to the insured units; Meet the requirements, should be sent to the social insurance agencies to cancel the registration information and business notice within 3 working days, by the insured units to "Chongqing social insurance cancellation registration form" to the social insurance agencies for follow-up business.
After receiving the deregistration information, the social insurance agency shall handle the follow-up business of social insurance premium collection (compensation, refund of social insurance premium, personal account interest, overdue fine, etc.). ), treatment review and payment settlement, and sign an opinion on the "Chongqing Social Insurance Cancellation Registration Form" and affix a special business seal.
After the insured unit completes the follow-up business, it will return the "Chongqing Social Insurance Cancellation Registration Form" signed by the social insurance agency to the public business office. * * * Business Department shall handle the cancellation of social insurance registration accordingly, hand in the social insurance registration certificate, and keep the insured information and relevant files of the insured unit.
Chapter II Change of Insured
Section 1 Increase of Insured
Twelfth insured units due to new recruitment, transfer, merger and other reasons to increase personnel, should be in the new personnel report 15 days or within 30 days after the merger of the public business office to declare, and provide the following information:
(1) Basic Information Form of Social Insurance Insured in Chongqing signed by the employee himself (Annex 5).
(2) Other information
1. If the number of employees increases due to unit merger, provide the original and photocopy of the approval document or certification materials for unit merger;
2. Newly retired and resigned personnel shall provide the original and photocopy of their retirement certificates or equivalent certification materials;
3. Personnel transferred from outside the overall planning scope shall also provide relevant procedures for transferring to personal accounts.
Thirteenth new personnel belong to the object of work-related injury insurance, the insured unit shall register and declare payment on the date of registration. If you can't make a complete declaration in accordance with the provisions of Article 12 of this work specification on the same day, you can first declare the Basic Information Form of Social Insurance Personnel in Chongqing by fax and other shortcuts. Then, within 10 working days, according to the provisions of Article 12 of this work specification, the details of the newly added personnel shall be submitted to the company's business office.
Fourteenth * * public business department to review the materials submitted by the insured units, materials are incomplete or do not meet the requirements, to the insured units issued by the "Chongqing social insurance business supplementary materials notice"; To meet the requirements, establish social insurance files and computer database records for new employees, and notify all social insurance agencies to handle relevant follow-up business within 3 working days after accepting the declaration.
Section 2 Reduction of Insured
Article 15 If the insured unit reduces its employees due to termination, dissolution of labor relations, job transfer, resignation, dismissal, joining the army, going to school, disappearance, death, division of the unit, etc., it shall fill out the Application Form for Reduction of Employees in Social Insurance Units in Chongqing (Annex 6) within 15 days after the above-mentioned situation occurs, and submit the following supporting materials:
(a) the original and photocopy of the proof materials of the termination or dissolution of the labor relationship between the insured and the unit. Such as: notice of termination of labor contract, transfer order (letter), medical death certificate or cremation certificate of the insured issued by health institutions, etc.
(two) if the number of personnel is reduced due to the division of the unit, the approval document of the division of the unit shall be provided.
Article 16 * * The public service office shall review the data of attrition submitted by the insured units, and issue the Notice of Supplementary Materials for Social Insurance Business in Chongqing to the insured units if the data is incomplete or does not meet the requirements; If the audit is correct, the information such as the reason and time of reduction and exemption will be recorded in the social insurance archives and computer database, and the social insurance agency will be notified to handle the relevant follow-up business within 3 working days after accepting the declaration.
When accepting the death of the insured, the company's business office needs to specify the time of death to the specific date of death, so as to facilitate the real-time settlement of medical insurance and industrial injury insurance.
Section 3 Retirement of the Insured
Seventeenth to participate in the basic old-age insurance for employees of urban enterprises, after reaching the statutory retirement age and going through retirement procedures, the pension insurance agency shall notify the public business office of its retirement information within 3 working days.
After the personnel who have not participated in the basic old-age insurance are approved by the competent authority to retire (post), the insured unit shall fill out the Application Form for Change of Basic Information of Social Insurance Personnel in Chongqing (Annex 7) to the public officials in the month when they reach retirement age or go through the retirement (post) formalities, and produce the original and photocopy of the retirement (post) certificate or equivalent certification materials.
Eighteenth public * * * business office will inform the social insurance agency of the retirement information of the insured. After receiving the notice of the insured's retirement information, all insurance agencies shall handle relevant follow-up business. If the information transmission is wrong, the insured unit shall truthfully go to various social insurance agencies for maintenance.
Chapter III Verification of Total Wages and Payment Bases
Section 1 Declaration of Total Wages
Nineteenth insured units shall, before the end of March each year, report the total wages of their employees and the total wages and average monthly wages of each employee to the business office of the insured place. Newly established units and units with new employees should apply for insurance registration and declare the change of personnel at the same time, and declare the wages of employees in the starting month together. The total wages declared by the insured units shall be rounded to the nearest yuan. Twentieth insured units to declare the total wages, should fill in the "Chongqing to participate in social insurance units total wages summary table" (Annex 8) and "Chongqing to participate in social insurance units total wages declaration form" (Annex 9). Before declaring the total wages, the insured unit should let every employee know his annual wage income by posting publicity or signing by the employee himself. Posting publicity should be carried out in the publicity column or other prominent position of the unit, and the publicity time should not be less than 7 days. "Chongqing city to participate in social insurance unit total wages summary table" and "Chongqing city to participate in social insurance unit total wages declaration form" should be signed by the person in charge of the unit trade union. If there is no trade union, it shall be signed by the democratically elected representatives of the workers. Twenty-first * * * public business office to review the total wages declared by the insured units, the information is incomplete or does not meet the requirements, to the insured units issued the "Chongqing social insurance business supplementary materials notice"; Review that the declaration is false, should be within 3 working days after the review of written notice to the insured units to declare again; Audited in accordance with the relevant provisions, the establishment of insured units and their employees to declare the payment files and computer database records, and notify the social insurance agencies within 3 working days after the audit. Section 2 Verification of Payment Bases Article 22 The payment bases of various social insurances paid by insured units for employees shall be consistent. Twenty-third public * * * business office after receiving the information of the total wages declared by the insured units, according to the provisions of the approved social insurance payment base. If the average wage of employees in urban non-private economic units in this Municipality last year was less than 40%, the payment base shall be approved at 40%; More than 600% of the average wage of employees in urban non-private economic units in this Municipality last year, and the payment base is approved by 600%; Based on the monthly per capita payment base of the employees of the insured units, the medical insurance payment base of the retirees of this unit is determined. Twenty-fourth public * * * business office to complete the work of the insured employee payment base, notify the social insurance agency within 3 working days. Chapter IV Summary and Transfer of Collective Plans Section I Summary and Transfer of Collective Plans
Article 25 All insurance agencies shall take the period from 2/kloc-0 of last month to 20th of this month as the reporting statistical period for the increase or decrease of insured units and employees, and the reporting of increase or decrease of insured units from 2/kloc-0 of each month to the end of the month shall be uniformly included in next month.
Article 26 Before 25th of each month (65438+ February of each year, and before 5th of the following year 10), all insurance agencies in all districts and counties shall complete the monthly settlement of social insurance premium collection in the current month, generate the social insurance premium collection plan for the next month, and submit it to the local public office.
Article 27 Before the end of each month (65438+ February each year, 65438+ the following year 10.5), the district/county public * * business office will integrate the collection plans sent by various insurance agencies to form the Detailed List of Collection Plans for Social Insurance Insured Units in Chongqing (paper statements and electronic data, annex10) and send it to the local tax. Form the Summary of Chongqing Social Insurance Fee Collection Scheme (paper report and electronic data, attachment 1 1) and submit it to the Municipal Public * * * Business Office for the record. City public * * * business office will collect the city's social insurance fee collection plan by county, and submit it to the social insurance fee collection management office of the Municipal Local Taxation Bureau before the next month 10.
Section 2 Payment
Twenty-eighth social insurance fee collection plan is divided into arrears plan and current collection plan. Arrears plan, submitted to the local tax department by the public * * * business offices of all districts and counties (autonomous counties) on an annual basis, and provided twice a year (when providing the annual collection plan of 1 month and the next month after the publication of the average wage of employees in urban non-private economic units in the city last year); The current collection plan shall be submitted to the local tax department by the county (autonomous county) collection office every month. Current collection plans are divided into normal plans (that is, current collection plans generated on a monthly basis) and temporary plans (that is, one-time collection plans generated due to work needs, such as checking payment and missing payment). ).
Twenty-ninth the normal plan in the current collection plan adopts two collection methods: online payment by the insured unit and billing payment at the local tax collection office. The arrears plan (including the arrears over the years and the arrears of the current year to the month) and the temporary plan in the current collection plan adopt the collection method that the insured unit issues an invoice to the local tax collection authority. In the process of collection, if the insured unit has doubts about the collection plan, it should apply to the local business office for review. If necessary, the Public Business Department shall submit the modification plan to the local tax department as required.
Thirtieth insured units online payment method is specific:
(a) the insured units to the local tax department signed a contract, choose to take online fees to pay social insurance premiums. The local taxation department opened the online declaration platform of Chongqing Local Taxation Bureau for the insured units.
(2) The insured units shall pay all the social insurance premiums due in the current month through the online payment platform before 15 (postponed in case of holidays).
(III) The Treasury of the People's Bank of China (the commercial bank acting as the treasury) opens a special account for XX funds to be transferred under the subject of "treasury funds to be settled" (hereinafter referred to as "financial funds to be settled") according to the specific types of social insurance, which is used for the collection and transfer of daily social insurance premiums. The funds in this account are settled daily, and the balance is zero.
(4) The treasury of the People's Bank of China (acting as the treasury of commercial banks) shall remit the fees collected to the local social insurance fund financial collection households or financial special accounts (hereinafter referred to as collection households) on a daily basis, and at the same time, feed back the detailed information of the insurance types and payment units that have successfully deducted the fees to the local tax authorities through the horizontal networking system, print the daily report of XX-level extra-budgetary income of the day, and affix the official seal to submit it to the local tax authorities.
(5) Before the end of 2011,the local tax departments of all districts and counties (autonomous counties) will be on the 6th, 16, 12, 13, 14 and 15. The online social insurance premium in Chongqing is summarized from June 5438+0 1, June 5438+02, June 5438+03, June 5438+04, June 5438+06-20, June 2 1 to the end of the month and the rest of each month, and the local taxes of all counties (autonomous counties). The local tax departments of counties (autonomous counties) shall provide the above forms to the public business offices of counties (autonomous counties) within the specified time, and the public business offices shall issue them to insurance agencies. In case of holidays, the above date will be postponed; If there is no data in the corresponding time period, it will not be transmitted.
(VI) Sub-collection banks in all districts and counties (autonomous counties) stamp the receipt of transfer fees from the treasury of the People's Bank of China (commercial banks acting as treasury agents) with special business seals every day, and provide it to the local financial department or the corresponding insurance social insurance agency for accounting.
Thirty-first insured units to pay the bank in the following ways:
(1) The insured unit shall go to the local tax collection office before 15 every month (postponed in case of holidays), and the local tax departments of all districts and counties (autonomous counties) shall issue a general tax payment book for the insured unit according to the current collection plan provided by the local collection office.
If the insured unit is temporarily unable to pay the social insurance premium of the current month in full or needs to pay the arrears, it shall submit the Social Insurance Premium Payment Declaration Form to the local tax collection authority, and clarify the insurance types, expense items and amount of this payment. Accordingly, local tax officials issue general tax payment books.
(two) the insured units to the "general tax payment book" to the bank to pay social insurance premiums.
(three) the bank of the insured unit will transfer the corresponding handling fees to the corresponding districts and counties (autonomous counties).
(IV) The collecting and paying bank shall provide the "General Tax Payment Book" (the fourth copy) stamped by each insured unit to the financial departments of counties (autonomous counties) and the corresponding insurance agencies the day after the funds arrive. Among them, the original "General Tax Payment Book" (the fourth receipt) of the endowment insurance and municipal medical insurance should be sent to the endowment insurance agencies and medical insurance agencies in the districts and counties (autonomous counties) where they are located; Other types of insurance "general tax payment book" (the fourth receipt) original, sent to the local county (Autonomous County) financial sector, by the financial sector copy stamped with a special seal and then transferred to the corresponding insurance agencies for accounting, (the same below).
Section 3 Reconciliation and Bookkeeping
Article 32 Every year from June 1 day to June1day, the financial departments and insurance institutions take the 20th of each month as the month's closing time, which is June 65438+February 3 1 day.
Article 33 With regard to online charging methods, the social insurance agencies of various types of insurance in various districts and counties (autonomous counties) compare the payment receipts provided by households with the amounts in Chongqing Social Insurance Online Charging Inventory Summary, XX Bank XX Extra-budgetary Income Daily Report and Chongqing Social Insurance Online Charging Inventory provided by the local tax department every day. If the comparison is correct, they shall be accounted according to Chongqing Social Insurance Online Charging Inventory. If any inconsistency is found, the insurance agencies will immediately report the problem to the local public affairs office, which will fill in the Notice of Inconsistency of Social Insurance Fees in Chongqing (Annex 12) and submit it to the local tax department. Based on the principle that whoever is wrong should be corrected, after being confirmed by the local local tax department, the Treasury Department of the People's Bank of China (acting as the treasury of commercial banks) and the financial department, and respectively signing the Notice on the Differences of Social Insurance Fees in Chongqing, the local tax department will issue a tax revenue refund (tentatively 20 1 1 year), and go through the relevant formalities according to the original fund transfer channel, and then the treasury of the People's Bank of China (acting as the agent). At the same time, the local tax department will send the Tax Revenue Refund Letter and the Notice of Chongqing Social Insurance Fee Incoming Difference to the local public office, and the public office will send it to the relevant social insurance agency to confirm the correction of funds and use it as the accounting basis.
Thirty-fourth to the local tax collection hall billing payment, all kinds of social insurance agencies in counties (autonomous counties) according to the "general tax payment book" truthfully settlement.
Chapter V Information Maintenance
Section 1 Maintenance of Basic Information
Article 35 If the basic information of the insured listed in the Basic Information Form of Social Insurance Insured Persons in Chongqing changes, the insured unit shall, within 15 days after the change, report to the public business office the Application Form for the Change of Basic Information of Social Insurance Insured Persons in Chongqing, and present the original and photocopy of the corresponding certification materials.
Thirty-sixth public * * business office to review the materials submitted by the insured units. If the information is incomplete or does not meet the requirements, a notice of supplementary materials for handling social insurance business in Chongqing shall be issued to the insured unit; If the audit is correct, the change shall be recorded in the social insurance archives and computer database, and the change information shall be notified to the social insurance agency within 3 working days after the change.
Section 2 Maintenance of Payment Information
Article 37 If the insured person's payment base is maintained or missed due to the omission or underreporting of the insured unit, the insured unit shall fill in the Application Form for Maintaining the Total Wages of Employees in Social Insurance Units in Chongqing (Annex 13), and provide the original and photocopy of the annual payroll of employees and other supporting materials.
Thirty-eighth public * * business office to review the materials submitted by the insured units. If the information is incomplete or does not meet the requirements, a notice of supplementary materials for handling social insurance business in Chongqing shall be issued to the insured unit; If the audit is correct, the maintenance information will be entered into its social insurance file and computer database, and the maintenance information will be notified to all social insurance agencies for follow-up business within 3 working days after the change.
Thirty-ninth from the date of implementation of this work specification, the insured units shall apply for the maintenance of employee payment information, and shall also handle the maintenance of payment information of various social insurances according to regulations, and the specific operating rules shall be formulated separately.
Section III Review
Fortieth insured units think that there is an error in the social insurance registration information, they can submit a written application for review to the public business office.
* * * After receiving the application for review, the business office shall carefully organize the review. If there is any mistake, make corresponding changes to the public information, inform other organs of the changed information within 3 working days after the change, and reply to the applicant in writing within 20 days after receiving the application for review.
Forty-first other agencies, social insurance fee collection agencies think that there is an error in the social insurance registration information, you can put forward a review proposal to the public utilities department.
* * * After receiving the review suggestions, the business office shall carefully organize the review. If there are any mistakes, make corresponding changes to the public information, and inform other agencies and social insurance collection agencies of the change information within 3 working days after the change.
The Public Affairs Office makes corresponding changes and maintains public information according to the effective legal documents, and informs other institutions of the changed information within 3 working days after the change.
Article 43 Before handling the labor security business other than social insurance, the working institutions (including subordinate institutions) affiliated to the administrative departments of human resources and social security of cities, districts and counties (autonomous counties) shall receive the basic information of the employing units and workers, and after examination, they shall establish files for preservation, and may establish computer database records for * * * to enjoy. Before these public information is incorporated into social insurance public information, the above-mentioned institutions can supplement and maintain these public information.
The enterprise office can merge the above social insurance registration information into the enterprise social insurance information for maintenance. Once these registration information is included in the monitoring of the public business office, other working institutions shall not change it at will.
Chapter VI Supplementary Provisions
Forty-fourth city public * * * business office every year to the counties (autonomous counties) issued the insurance payment audit task. All districts and counties (autonomous counties) shall organize and implement the unified audit of social insurance contributions of insured units every year according to the unified arrangement of the municipal public business office.
Article 45 The business of social insurance registration, increase or decrease of personnel, declaration of total wages, verification of payment base, maintenance of basic information of the insured and maintenance of payment information can only be handled by the public business office according to regulations, and no other organization or individual may change it at will.
Forty-sixth public business agencies and social insurance agencies shall, in accordance with the relevant provisions of the file management, properly keep the social insurance files of the insured units and insured persons, and do a good job in the backup and storage of electronic documents.
Article 47 This work specification shall be implemented as of July 1 1 day, 2065. In the past, if the relevant provisions of this Municipality were inconsistent with this work specification, this work specification shall prevail.