Regulations on the administration of declaration and payment of social insurance premiums
Article 4 The employing unit shall make a monthly payment declaration to the local social insurance agency within the prescribed time limit, and the declaration items include:
(a) the name, organization code, address and contact information of the employer;
(two) the employer's bank, account name and account number;
(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 16 If the employing unit is under any of the following circumstances, the social insurance agency shall issue a notice of unpaid social insurance premiums within five working days from the date of finding out the facts of unpaid social insurance premiums, order the employing unit to pay them back within five working days after receiving the notice, and inform that if it fails to pay them within the time limit, it shall be handled in accordance with the provisions of Articles 63 and 86 of the Social Insurance Law:
(a) failing to declare and pay social insurance premiums in accordance with the provisions;
(2) Failing to pay social insurance premiums in full and on time after the declaration;
(three) due to concealment, omission of the number of employees, payment base and other matters and pay less social insurance premiums.
Extended data:
From 20 19 1, social security fees will be collected by the tax bureau in a unified way, and enterprises will be strictly investigated for underpayment of social security. Working in Shanghai, the company's payment of social insurance to foreign employees is also within the scope of severe crackdown.
Deepen the reform plan of the party and state institutions.
(forty-six) the reform of national tax and local tax collection and management system:
In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions.
In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection.
After the merger of national tax and local tax agencies, the dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial government as the main body will be implemented. State Taxation Administration of The People's Republic of China should, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation, and build an optimized, efficient and unified tax collection and management system in accordance with the principle of combining "slimming" with "fitness".
Baidu Encyclopedia-Administrative Provisions on the Declaration and Payment of Social Insurance Fees
Baidu Encyclopedia-Deepening the Reform Plan of Party and State Institutions