Chapter I General provisions

Article 1 These provisions are formulated in accordance with the Social Insurance Law of the People's Republic of China (hereinafter referred to as the Social Insurance Law) and the Interim Regulations on Collection and Payment of Social Insurance Premiums in order to regulate the administration of the declaration and payment of social insurance premiums.

Article 2 These Provisions shall apply to the declaration of payment by the employing unit and the collection of social insurance premiums by the social insurance agencies.

The term "social insurance premium" as mentioned in these Provisions refers to the basic old-age insurance premium, basic medical insurance premium, work-related injury insurance premium, unemployment insurance premium and maternity insurance premium paid by the employing unit and its employees in accordance with the law.

Article 3 Social insurance agencies shall be responsible for the declaration of social insurance contributions, verification and other work.

Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government decide that social insurance agencies shall collect social insurance premiums, the social insurance agencies shall collect social insurance premiums according to law.

The social insurance premiums collected by social insurance agencies shall be uniformly collected.

Chapter II Declaration of social insurance premiums

Article 4 The employing unit shall go to the local social insurance agency for payment declaration within the prescribed time limit on a monthly basis, and the declaration items include:

(1) Name, organization code, address and contact information of the employer;

(2) the bank, account name and account number of the employing unit;

(3) the types of insurance, payment base, payment rate and payment amount of the employing unit;

(4) the roster of employees and the payment of employees;

(5) Other matters stipulated by the social insurance agency.

In a payment year, after the initial declaration, the employing unit may only report changes in the items specified in the preceding paragraph in the remaining months; If there is no change, the declaration may not be made.

Article 5 The employer shall declare the social insurance premium payable by the employee on his behalf. Items declared on behalf of employees include: employee name, social security number, employment type, contact address, withholding and repaying details.

The payment details and changes reported by the employer on behalf of the employee shall be signed and approved by the employee himself and retained by the employer for future reference.

Article 6 If an employing unit has difficulties in applying for the declaration of social insurance contributions to a social insurance agency, it may submit the declaration by mail with the consent of the social insurance agency. The postmark date of the place of Posting shall be the actual date of declaration.

In areas where conditions permit, employers can also make online declarations in accordance with the provisions of social insurance agencies.

Article 7 The employing unit shall truthfully declare the declaration items listed in Article 4 and Article 5 of these provisions to the social insurance agency. If the application materials of the employing unit are complete, the payment base and rate meet the regulations, and the quantity relationship between filling and reporting is consistent, the social insurance agency shall issue the payment notice after approval; If the application materials of the employing unit do not meet the provisions, they shall be returned to the employing unit for correction.

In the course of carrying out the social insurance audit, social insurance agencies find that the employing units have failed to truthfully declare, resulting in the omission or underpayment of social insurance premiums, in accordance with the provisions of Article 86 of the Social insurance Law.

Article 8 An employing unit shall, within 30 days from the date of employment, apply for social insurance registration for its employees and declare and pay social insurance premiums. Where the social insurance registration is not completed, the social insurance agency shall verify the social insurance premium payable by the social insurance agency.

If an employing unit fails to declare the amount of social insurance premium payable in accordance with the provisions, the social insurance agency shall temporarily determine the amount payable by 110% of the amount paid by the unit in the previous month; If there is no payment amount of the previous month, the social insurance agency temporarily determines the amount to be paid according to the operating conditions of the unit, the number of employees, the average salary of local employees in the previous year and other relevant circumstances. After the employer completes the declaration formalities, the social insurance agency shall settle the account in accordance with the provisions.

Article 9 If an employing unit fails to make the payment declaration on time due to force majeure, it may postpone the declaration; After the elimination of the force majeure situation, it shall immediately report to the social insurance agency. Social insurance agencies shall find out the facts and give approval.

Chapter III Soci insurance premium payment

Article 10 The employing unit shall, with the payment notice issued by the social insurance agency, pay social insurance premiums within the prescribed time limit in one of the following ways:

(1) to the bank or other financial institution where it has an account;

(2) Other ways agreed with social insurance agencies.

Social insurance agencies and employing units may sign agreements with banks or other financial institutions and entrust banks or other financial institutions to remit the social insurance premiums withheld by the employing units and their employees on the basis of the collection vouchers issued by the social insurance agencies.

Article 11 The social insurance premium payable by employees shall be withheld and paid by the employing unit. When an employing unit performs its duty of withholding and repaying according to law, no unit or individual may interfere with or refuse to do so.

If the employing unit fails to pay the full amount on time, the social insurance agency shall order it to pay the amount within a time limit, and add a late fee of 0.5‰ per day from the date of default. The employing unit may not require the employee to bear the late fee.

Article 12 The social insurance premiums collected shall be deposited into the income accounts of the social insurance funds established by the social insurance agencies in accordance with regulations. Social insurance agencies shall, in accordance with relevant provisions, regularly deposit the funds received into special financial accounts of social insurance funds opened according to law.

Article 13 The social insurance agencies shall keep accounts of the collected social insurance premiums according to the actual amount paid by the employing units (including the amount withheld and remitted) and the details of the withholding and remitted in accordance with the relevant provisions of the State.

Article 14 The employing unit shall inform the employees themselves of the details of the payment of social insurance premiums on a monthly basis.

The employing unit shall annually inform the staff and workers' congress of the unit or publicize the annual social insurance premium payment of the unit in a prominent place at the residence of the unit, and accept the supervision of the staff and workers.

Article 15 Social insurance agencies shall timely, completely and accurately record the payment information of the employing units and their employees, and inform the employing units and employees of the payment information on a regular basis. The employing units and employees have the right to inquire the payment information in accordance with the Measures for the Administration of Social Insurance Individual Rights and Interests Records and other provisions.

Social insurance agencies shall, at least once a year, publicize the collection of social insurance premiums to the public and accept social supervision.

Chapter IV Treatment of failure to pay social insurance premiums in full and on time

Article 16 In any of the following circumstances, the social insurance agency shall issue a notice of social insurance premium payment within 5 working days from the date of ascertaining the fact of unpaid payment, order the employer to make up the payment within 5 working days after receiving the notice, and inform it that if it still fails to pay within the time limit, it will be dealt with in accordance with the provisions of Article 63 and 86 of the Social Insurance Law:

(1) failing to declare and pay social insurance premiums as required;

(2) failing to pay social insurance premiums in full and on time after filing;

(3) underpayment of social insurance premiums due to concealment, omission of the number of employees, payment base and other matters.

Article 17 Where an employing unit fails to make the payment within the time limit specified in Article 16 of these provisions, the social insurance agency may, in accordance with the provisions of Article 63, paragraph 2, of the Social Insurance Law, inquire about its deposit account with the employing unit's bank or other financial institutions.

Article 18 Social insurance agencies may, according to the inquiry results, apply to the social insurance administrative department to make a decision on the allocation of social insurance premiums, and submit the following materials:

(1) Name, legal representative, address and contact information of the employer;

(2) the bank, account name and account number of the employing unit;

(3) the facts, reasons and basis of the application for transfer;

(4) the amount of social insurance premiums applied for allocation;

(5) Other materials required by the social insurance administrative department.

Article 19 After receiving the application for transfer from the social insurance agency, the social insurance administrative department shall, in accordance with the provisions of the Compulsory Administrative Law of the People's Republic of China, make a timely decision on the transfer of social insurance premiums, and notify the employer's bank or other financial institutions in writing to make the transfer.

Article 20 The decision on the allocation of social insurance premiums made by the social insurance administrative department shall be sent to the employing unit in accordance with the provisions of the Compulsory Administrative Law of the People's Republic of China, and a copy of the social insurance agency.

Article 21 If, upon inquiry, the balance of the employer's account is less than the amount of social insurance premiums that should be paid, or the employer still fails to pay off the social insurance premiums in full after the transfer, the social insurance agency may require the employer to provide guarantee in the form of mortgage or pledge.

Article 22 The employing unit shall evaluate its mortgaged property or pledged property in an appraisal institution recognized by the social insurance agency. After the review by the social insurance agency, if the social insurance premiums can be paid in full, the two parties shall sign a mortgage contract or pledge contract according to law; Where registration is necessary, registration of mortgage or pledge shall be completed according to law.

Article 23 After signing a mortgage contract or pledge contract with the employer, the social insurance agency shall sign a deferred payment agreement and agree that if the employer still fails to pay the social insurance premium in full upon the expiration of the agreement, the social insurance agency may refer to the market price at the expiration of the agreement. Social insurance premiums shall be paid with the mortgage or pledged property as a discount or with the proceeds from auction or sale.

The maximum term of the deferred payment agreement shall not exceed 1 year.

Article 24 Where an employing unit provides a guarantee and signs an agreement on deferred payment, its employees shall enjoy social insurance benefits in accordance with relevant provisions during the period of deferred payment.

Article 25 Where an employing unit fails to make the payment after being ordered to do so and under any of the following circumstances, the social insurance agency may, in accordance with the provisions of paragraph 3 of Article 63 of the Social Insurance Law, apply to the local people's court with jurisdiction to seize, seal up or auction the property of the employing unit, and use the auction proceeds to offset the social insurance premium and late payment fee that should be paid:

(1) Upon inquiry, the balance of the employer's bank account is less than the amount of social insurance premiums payable and no guarantee contract has been signed;

(2) After the allocation, the employer still fails to pay off the social insurance premium payable in full and does not sign a guarantee contract;

(3) Upon the expiration of the deferred payment agreement, the employing unit still fails to pay off the social insurance premiums due due to changes in the market price of the guaranteed property or the status of rights.

Article 26 Social insurance agencies applying for compulsory execution by the people's court shall provide the following materials:

(1) An application for compulsory execution;

(2) The facts, reasons and basis of the employer's failure to pay social insurance premiums and the imposition of late fees;

(3) Notice of the social insurance agency to make up the payment within a time limit;

(4) the opinions of the employing unit;

(5) The relevant materials when the employer has the circumstances listed in Article 25 of these Provisions;

(6) the property of the employing unit for which the application for compulsory execution is applied;

(7) Other materials provided by laws and administrative regulations and required by the people's court.

The application for compulsory execution shall be signed by the person in charge of the social insurance agency, stamped with the seal of the social insurance agency, and dated.

Chapter V Legal liability

Article 27 Where an administrative department of social insurance and its staff commit any of the following acts when making a decision on the allocation of social insurance premiums, the administrative department of social insurance at a higher level or the relevant department shall, in accordance with the provisions of the Compulsory Administrative Law of the People's Republic of China, order them to make corrections, and impose sanctions on the persons directly in charge and other persons directly responsible according to law; If any loss is caused to the employing unit or individual, it shall be liable for compensation according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:

(1) making a decision on the allocation of social insurance premiums in violation of legal procedures;

(2) failing to make a decision on the allocation of social insurance premiums within the prescribed time limit and notify the employer's bank or other financial institution in writing;

(3) The amount of social insurance premiums decided to allocate is wrong;

(4) Disclosing information to a party affecting the allocation of social insurance premiums;

(5) committing other acts in violation of laws, rules and regulations.

Article 28 Where a social insurance agency or its staff commits any of the following acts, the social insurance administrative department shall order it to make corrections and, depending on the seriousness of the circumstances, give corresponding sanctions to the directly responsible persons in charge and other directly responsible persons according to law:

(1) failing to verify or determine the amount of social insurance premiums to be paid by the employing unit in accordance with Article 8 of these Provisions;

(2) failing to record the collected social insurance premiums in accordance with the provisions of the State;

(3) failing to order the employing unit that has not paid the social insurance premium in arrears to make up the payment of the social insurance premium within a time limit, or imposing a fine for late payment;

(4) where the application for compulsory execution by the people's court is not in conformity with the provisions;

(5) The signing of the guarantee contract and the deferred payment agreement do not comply with the provisions;

(6) failing to examine and dispose of the guaranteed property in accordance with regulations;

(7) Other circumstances provided for by laws, regulations and rules.

Article 29 Where a social insurance agency arbitrarily changes the payment base and rate of social insurance premiums, resulting in less or more social insurance premiums, the social insurance administrative department shall order it to recover the social insurance premiums that should be paid or refund the social insurance premiums that should not be paid. The persons directly in charge and other persons directly responsible shall be given sanctions according to law.

Article 30 Where an employing unit fails to declare payment of fees to a social insurance agency or fails to pay social insurance premiums in accordance with regulations, the social insurance administrative department shall investigate and punish it according to law.

Where an employing unit fails to pay social insurance premiums in full and on time, the social insurance agency shall, in accordance with the provisions of Article 86 of the Social Insurance Law, order it to pay or make up the amount within a time limit, and impose an additional late fine of 0.5‰ per day from the date of default. If the payment is still not made within the time limit, the social insurance administrative department shall impose a fine of not less than one time but not more than three times the amount in arrears.

Article 31 Where the employing unit fails to inform the employees of the details of the withholding and payment of social insurance premiums on a monthly basis, or fails to notify and publish the annual payment of social insurance premiums in accordance with the provisions, the employees have the right to report and complain to the social insurance administrative department.

Chapter VI Supplementary Provisions

Article 32 Where social insurance premiums are collected by tax authorities, social insurance agencies shall provide the amount of social insurance premiums payable by employing units and employees to tax authorities in a timely manner; The tax authorities shall provide the social insurance agencies with the payment information of employers and employees in a timely manner.

Social insurance agencies shall provide monthly information on the payment of unemployment insurance premiums by units and individuals to the agencies responsible for the payment of unemployment insurance benefits.

Article 33 For individuals participating in social insurance, the measures for the declaration and payment of social insurance premiums shall be stipulated separately.

Article 34 These Provisions shall come into force as of November 1, 2013. The former Ministry of Labor and Social Security "Interim Measures for the Administration of Social Insurance Premium Declaration and Payment" (Ministry of Labor and Social Security Order No. 2) was repealed at the same time.

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