After the social security is changed from individual tax payment to individual tax payment, the payment period is still the same as before.

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After the tax authorities uniformly collect social security fees, the rights and responsibilities will be more unified. Relying on the powerful collection and management ability of the tax department, the collection efficiency of social security fees will be higher, and it will also lay a certain foundation for the future tax reform.

Compared with the social security department, the tax department has a strong ability to collect and manage employee salary data. Therefore, after the tax authorities uniformly collect social security fees, they will standardize the non-compliant social security payment behavior of enterprises and solve the long-standing problem of virtual fee base, which is conducive to bringing the social security fee base closer to the tax base.

Especially in the tax department's mode of full responsibility collection, the number of employees, employees' wages and social security payment base are all set by the tax bureau, and the collection is also in the tax bureau. It is easy to find out whether the social security payment base and wages are consistent.

According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Endowment Insurance, the base of individual contributions is the average monthly salary of employees in the previous year. However, in order to reduce labor costs, some enterprises do not pay social security according to your average monthly salary, but declare the payment base according to the lower limit of social security payment, thus paying less social security.

For example, your monthly salary is 1000 yuan, but the social security contribution base declared by your company is 5000 yuan. Although your salary will increase, it will also affect your social security rights and interests, especially the level of retirement pension.

Therefore, the unified collection of social security fees by tax authorities will help solve the problem of social security omission or underpayment, ensure the timely storage of social security funds, and effectively protect the rights and interests of insured persons and the sustainable development of social security funds.