| | |
| Order of the Ministry of Human Resources and Social Security | | 人力资源和社会保障部令 |
| (No. 20) | | （第20号） |
| The Provisions on the Administration of Declaration and Payment of Social Insurance Premiums, as deliberated and adopted at the 114th executive meeting of the Ministry of Human Resources and Social Security, are hereby announced and shall be put into force on November 1, 2013. | | 《社会保险费申报缴纳管理规定》已经人力资源社会保障部第114次部务会审议通过，现予公布，自2013年11月1日起施行。 |
| Minister: Yin Weimin | | 部长 尹蔚民 |
| September 26, 2013 | | 2013年9月26日 |
| Provisions on the Administration of Declaration and Payment of Social Insurance Premiums | | 社会保险费申报缴纳管理规定 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 In order to regulate the administration of declaration and payment of social insurance premiums, 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 Regulation on Collection and Payment of Social Insurance Premiums. | | 第一条 为规范社会保险费的申报和缴纳管理工作，根据《中华人民共和国社会保险法》（以下简称社会保险法）、《社会保险费征缴暂行条例》，制定本规定。 |
| Article 2 These Provisions shall apply when employers declare payments and social insurance agencies collect social insurance premiums. | | 第二条 用人单位进行缴费申报和社会保险经办机构征收社会保险费，适用本规定。 |
| The term “social insurance premiums” under these Provisions refers to the basic employees' pension insurance premiums, basic employees' medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums, and maternity insurance premiums paid by employers and employees when they participate in social insurance in accordance with law. | | 本规定所称社会保险费，是指由用人单位及其职工依法参加社会保险并缴纳的职工基本养老保险费、职工基本医疗保险费、工伤保险费、失业保险费和生育保险费。 |
| Article 3 Social insurance agencies shall be responsible for declaration, verification and other work on social insurance payments. | | 第三条 社会保险经办机构负责社会保险缴费申报、核定等工作。 |
| Where the people's government of a province, autonomous region, or municipality directly under the Central Government decides that social insurance premiums shall be collected by social insurance agencies, social insurance agencies shall collect social insurance premiums in accordance with law. | | 省、自治区、直辖市人民政府决定由社会保险经办机构征收社会保险费的，社会保险经办机构应当依法征收社会保险费。 |
| Social insurance premiums subject to collection by social insurance agencies shall be uniformly collected. | | 社会保险经办机构负责征收的社会保险费，实行统一征收。 |
| Chapter II Declaration of Social Insurance Premiums | | 第二章 社会保险费申报 |
| Article 4 An employer shall declare payments at a local social insurance agency within the prescribed time limit on a monthly basis. Matters to be declared include: | | 第四条 用人单位应当按月在规定期限内到当地社会保险经办机构办理缴费申报，申报事项包括： |
| 1. the employer's name, organization code, address and contact information; | | （一）用人单位名称、组织机构代码、地址及联系方式； |
| 2. the employer's deposit bank, account name and account number; | | （二）用人单位开户银行、户名及账号； |
| 3. types of insurance that the employer pays premiums for, payment base, rates and payment amounts; | | （三）用人单位的缴费险种、缴费基数、费率、缴费数额； |
| 4. list of employees and employees' payments; and | | （四）职工名册及职工缴费情况； |
| 5. other matters required by social insurance agencies. | | （五）社会保险经办机构规定的其他事项。 |
| During the same payment year, after the employer completes the first declaration, it may simply declare changes to any matters prescribed in the preceding paragraph for the remaining months. It does not have to declare anything if there is no change. | | 在一个缴费年度内，用人单位初次申报后，其余月份可以只申报前款规定事项的变动情况；无变动的，可以不申报。 |
| Article 5 Social insurance premiums to be paid by an employee shall be declared by the employer on behalf of the employee. Matters to be declared on behalf of the employee shall include: employee's name, social security number, type of employment, address, itemized withholding and payment information, and other matters. | | 第五条 职工应缴纳的社会保险费由用人单位代为申报。代职工申报的事项包括：职工姓名、社会保障号码、用工类型、联系地址、代扣代缴明细等。 |
| An employee shall sign and acknowledge the itemized payment information and relevant changes that the employer declares on his or her behalf, which shall be kept by the employer for future reference. | | 用人单位代职工申报的缴费明细以及变动情况应当经职工本人签字认可，由用人单位留存备查。 |
| Article 6 If it is difficult for an employer to declare payments of social insurance premiums at a social insurance agency, upon approval by the social insurance agency, the employer may declare payments by mail. For declaration by mail, the postmark date when the declaration is mailed out shall serve as the actual date of declaration. | | 第六条 用人单位到社会保险经办机构办理社会保险缴费申报有困难的，经社会保险经办机构同意，可以邮寄申报。邮寄申报以寄出地的邮戳日期为实际申报日期。 |
| In any area where conditions permit, an employer may declare payments online in accordance with the provisions of the social insurance agency. | | 有条件的地区，用人单位也可以按照社会保险经办机构的规定进行网上申报。 |
| Article 7 An employer shall truthfully declare matters set out in Articles 4 and 5 of these Provisions to a social insurance agency. If the employer's declaration materials are complete, payment base and rates comply with the relevant provisions, and amounts entered are consistent, upon verification, the social insurance agency shall issue a notice to request payment. If employer's declaration materials fail to comply with the relevant provisions, such materials shall be returned to the employer for supplement and correction. | | 第七条 用人单位应当向社会保险经办机构如实申报本规定第四条、第五条所列申报事项。用人单位申报材料齐全、缴费基数和费率符合规定、填报数量关系一致的，社会保险经办机构核准后出具缴费通知单；用人单位申报材料不符合规定的，退用人单位补正。 |
| In the process of verifying social insurance, if a social insurance agency finds that an employer fails to truthfully declare payments, which results in nonpayment or insufficient payment of social insurance premiums, penalties shall be imposed in accordance with the provisions of Article 86 of the Social Insurance Law. | | 社会保险经办机构在开展社会保险稽核工作过程中，发现用人单位未如实申报造成漏缴、少缴社会保险费的，按照社会保险法第八十六条的规定处理。 |
| Article 8 An employer shall apply for and handle social insurance registration, and declare and pay social insurance premiums for an employee within 30 days of such employee's start date. If social insurance registration fails to be completed, a social insurance agency shall verify amounts of social insurance premiums to be paid by such employer. | | 第八条 用人单位应当自用工之日起30日内为其职工申请办理社会保险登记并申报缴纳社会保险费。未办理社会保险登记的，由社会保险经办机构核定其应当缴纳的社会保险费。 |
| Where the employer fails to declare amounts of social insurance premiums to be paid as required, the social insurance agency shall determine amounts to be paid according to 110% of the amounts paid by such employer in the previous month for the time being; where payment amounts in the previous month are not available, the social insurance agency shall determine amounts to be paid according to the entity's operation status, number of employees, average salary of local employees in the previous year, and other relevant information for the time being. After the employer completes relevant declaration formalities, the social insurance agency shall settle payments as required. | | 用人单位未按照规定申报应缴纳的社会保险费数额的，社会保险经办机构暂按该单位上月缴费数额的110%确定应缴数额；没有上月缴费数额的，社会保险经办机构暂按该单位的经营状况、职工人数、当地上年度职工平均工资等有关情况确定应缴数额。用人单位补办申报手续后，由社会保险经办机构按照规定结算。 |
| Article 9 If an employer fails to declare payments on time due to force majeure, it may delay declaration, and report to a social insurance agency immediately after the circumstances giving rise to force majeure are removed. The social insurance agency shall verify facts and grant the extension of deadline. | | 第九条 用人单位因不可抗力，不能按期办理缴费申报的，可以延期申报；不可抗力情形消除后，应当立即向社会保险经办机构报告。社会保险经办机构应当查明事实，予以核准。 |
| Chapter III Payment of Social Insurance Premiums | | 第三章 社会保险费缴纳 |
| Article 10 An employer shall pay social insurance premiums within the prescribed time limit by any of the following means on the basis of the notice to pay issued by a social insurance agency: | | 第十条 用人单位应当持社会保险经办机构出具的缴费通知单在规定的期限内采取下列方式之一缴纳社会保险费： |
| 1. Payment at its deposit bank or another financial institution. | | （一）到其开户银行或者其他金融机构缴纳； |
| 2. Payment by any other means agreed upon with the social insurance agency. | | （二）与社会保险经办机构约定的其他方式。 |
| The social insurance agency and the employer may enter into an agreement with a bank or another financial institution, entrusting the bank or financial institution with transfer and payment of social insurance premiums to be paid by the employer and withheld on behalf of its employees in accordance with the authorized collection certificate issued by the social insurance agency. | | 社会保险经办机构、用人单位可以与银行或者其他金融机构签订协议，委托银行或者其他金融机构根据社会保险经办机构开出的托收凭证划缴用人单位和为其职工代扣的社会保险费。 |
| Article 11 Social insurance premiums to be paid by employees shall be withheld and paid by the employer. No entity or individual shall interfere or refuse when an employer performs its obligation to withhold and pay social insurance premiums in accordance with law. | | 第十一条 职工应当缴纳的社会保险费由用人单位代扣代缴。用人单位依法履行代扣代缴义务时，任何单位或者个人不得干预或者拒绝。 |
| If the employer fails to pay social insurance premiums on behalf of employees in full on time, the social insurance agency shall order the employer to make payments within a prescribed time limit, and impose a late fee at the daily rate of 0.05 percent accruing from the day when payment is owed. The employer shall not require that employees assume the late fee. | | 用人单位未按时足额代缴的，社会保险经办机构应当责令其限期缴纳，并自欠缴之日起按日加收05‰的滞纳金。用人单位不得要求职工承担滞纳金。 |
Article 12 Social insurance premiums collected shall be deposited into accounts for social insurance income established by social insurance agencies as required. Social insurance agencies shall, in accordance with relevant provisions, deposit on a regular basis the funds that they have received into special financial accounts for social insurance funds established in accordance with law.
．．．．．． | | 第十二条 征收的社会保险费，应当存入社会保险经办机构按照规定开设的社会保险基金收入户。社会保险经办机构应当按照有关规定定期将收到的基金存入依法开设的社会保险基金财政专户。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥500.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |