Only the social security expenses of the current month can be deducted from the salary of the current month, and the expenses of two months cannot be deducted.

Before the 22nd of each month, the social security (medical insurance) agency generates the social insurance premium payable by the payer in batches and pushes it to the tax department, and the tax department performs batch collection according to the entrusted deduction agreement between the 23rd and the end of each month. The payer shall deposit the payable amount in advance.

If the payer needs to handle a single social insurance premium payment business, he should apply for payment declaration to the social security (medical insurance) agency in accordance with the existing methods and channels, and the social security (medical insurance) agency will push the payable amount to the tax department.

Matters needing attention in social security payment

If the automatic deduction fails during the tax payment period (synchronized with the social security payment period) due to problems such as insufficient funds in the bank account or ineffective automatic deduction agreement, at present, the tax authorities will notify one by one and ask for manual payment of social security fees. Usually, the automatic deduction method is recommended, and the link is set: the actual operation of social security transfer in the tax port and the response of enterprises.

There are two ways to pay social security fees manually, you can log in to the electronic tax bureau or through the company social security fee management client. Since only 15 banks can automatically deduct money in the first batch, if the banks signed by the tripartite agreement are not within 15, they need to operate by manual deduction.