(1) The collection scope of the basic old-age insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, urban individual industrial and commercial households and their employees, and institutions and their employees that implement enterprise management;
(2) Collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, enterprises with foreign investment, 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;
(3) 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, public institutions and their employees, urban individual industrial and commercial households with employees and their employees;
(4) Collection scope of work-related injury insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, individual industrial and commercial households with employees and their employees.
Urban residents other than those specified in items (1) and (2) of the preceding paragraph may participate in basic old-age insurance and basic medical insurance in accordance with relevant regulations. Article 4 The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, regulations and rules and the relevant provisions of the provincial and municipal people's governments. Article 5 The municipal labor security administrative department shall be responsible for the management, supervision and inspection of the collection and payment of social insurance premiums in this Municipality.
Social insurance agencies are responsible for the registration of social insurance premiums, and entrusted by the administrative department of labor security, they can carry out inspections and investigations related to social insurance registration and declaration.
Local tax authorities are responsible for the collection of social insurance premiums.
Municipal finance, auditing and other departments and handling banks shall, in accordance with the division of responsibilities, do a good job in the collection and payment of social insurance premiums. Sixth payment units and individuals must pay social insurance premiums in full and on time. Article 7 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 8 The collection and management of social insurance premiums shall be open, fair and subject to social supervision. Chapter II Management of Collection and Payment Article 9 The municipal labor and social security administrative department shall, jointly with the local tax authorities, prepare an annual social insurance premium collection plan, which shall be implemented after being examined by the municipal finance department and approved by the municipal people's government. Tenth payment units must apply to the local social insurance agencies for social insurance registration and participate in social insurance.
Social insurance registration includes the following items:
(a) the name of the unit;
(2) domicile or business premises;
(three) the legal representative or person in charge;
(4) Type of unit;
(five) the unified code of the organization;
(6) the competent department;
(7) affiliation;
(8) Bank account number;
(nine) other matters stipulated by the social insurance agency. Article 11 Payment units engaged in production and operation must apply to local social insurance agencies for social insurance registration within 30 days from the date of obtaining the business license, and non-production and operation payment units within 30 days from the date of approval of relevant departments. The social insurance agency shall complete the audit within 10 working days from the date of acceptance and issue the social insurance registration certificate. Twelfth payment units shall, within 5 working days after receiving the social insurance registration certificate, go through the formalities of payment registration with the competent local tax authorities. Article 13 If the social insurance registration items of the payer are changed or the payer is terminated according to law, the unpaid social insurance premium shall be settled within 30 days from the date of change or termination, and the social insurance registration shall be changed or cancelled at the social insurance agency. Fourteenth payment units shall go through the formalities of cancellation of social insurance registration with the competent local tax authorities within 5 working days. Fifteenth payment units must declare the amount of social insurance premiums to the social insurance agencies and local tax authorities before 15 every month.
The local tax authorities shall verify the payment amount of the payment unit and issue a collection and payment book.
If the payer is unable to go through the declaration formalities on schedule due to force majeure factors such as natural disasters and major events, he may postpone the application and reissue it in time after the force majeure factors are eliminated. Sixteenth payment units and individuals shall pay social insurance premiums in the form of money.
Individuals who pay social insurance premiums shall be withheld and remitted from their wages by their units. Article 17 If the local tax authorities find that the payer meets the insurance requirements but fails to register for social insurance, they shall issue a notice of the deadline for social insurance registration, and the payer shall register for social insurance at the social insurance agency within the time limit.