Notice On Further Collection And Payment Of Social Insurance Premiums (Suitable For The Whole Country)

The labor and social security departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government:

The State Council's Provisional Regulations on the collection and payment of social insurance premiums (hereinafter referred to as the "collection regulations") and the Ministry of labor and social security, the Ministry of Finance and the State Economic and Trade Commission on the liquidation and recovery of enterprises' Arrears of social insurance premiums

Since the issuance of the notice on related issues (No. \*1999\#36 of the Ministry of labour), the labor and social security departments at all levels have paid close attention to the implementation of the social insurance premium collection and clearance work.

Some achievements have been achieved, which has effectively promoted two guarantees. However, in the collection and payment of social insurance premiums, some units are not paid enough money, and the problem after the Qing Dynasty is relatively prominent. For entering

Stepping up management and increasing the collection and payment of social insurance premiums, we are hereby notified of the following issues:

I. further strengthening the collection of social insurance premiums.
Labor security departments at all levels and social insurance premium collection institutions should strictly follow the "collection regulations" and the "special audit of the basic pension insurance payment" notice issued by our ministry (the letter No. \*2001\#39 of Labor Department), and further increase the collection of social insurance premiums for pension, medical care, unemployment, work injury and childbearing, so as to ensure that social insurance premiums should be collected.

(1) continue to expand the coverage of social insurance and broaden the channels of fund. All localities should continue to do a good job in expanding social insurance according to the notice of the State Council on the timely and full payment of basic old-age pensions for enterprises retirees and the basic livelihood guarantee for laid-off workers of state-owned enterprises (Guo Fa \*2000\#8), and strive to cover all enterprises and workers who should be insured in this year, and urge them to pay social insurance premiums according to regulations. If employers refuse to participate in social insurance and refuse to pay social insurance premiums, they must be punished according to law. At the same time, we should do a good job for the laid-off workers to get out of the center and remove the social insurance relations after the labor relations.

(two) do a solid job in social insurance auditing. All localities should do a good job in the audit of social insurance in line with the spirit of the \*2001\#39 document of the Ministry of labour and social service. We should combine the social insurance audit with the declaration and registration of the insured units, the number of authorized contributions, the payment of wages and so on, and adopt the way of combining routine auditing with special auditing, combining written auditing with on-site auditing, promptly discovering and correcting all kinds of violations of discipline and regulations, and putting the auditing work into a standardized, legal and institutionalized orbit.

(three) we should strengthen the assessment of the collection of social insurance premiums and link them with financial subsidies. Provinces, municipalities and municipalities should take the social insurance premium rate as an important assessment index, and if the rate of collection is not up to 90%, the amount of subsidy should be deducted accordingly. The fund gap issued by the current government is adjusted by the local government to adjust the local fiscal expenditure structure.

(four) further strengthen the publicity of social insurance premium collection. It is necessary to formulate publicity plans, combine centralized propaganda with daily publicity, take various means and make use of various opportunities to publicize the social insurance premium collection to the leaders and staff members of the insured units. It is necessary to clarify the relevant laws, regulations and policies, strengthen the awareness of the insurance and payment of the employers and employees, and enhance the initiative and consciousness of fulfilling the obligation of paying taxes.

(five) do well in coordination and cooperation. Where the tax authorities collect social insurance premiums and the areas responsible for arrears, the labor and social security departments at the same level shall actively coordinate their work, strengthen their work with the tax authorities, clarify their respective duties, and ensure the completion of the collection and payment of social insurance premiums.

Two, the full implementation of the responsibility system for clearing the target.
According to the situation of arrears of social insurance premiums, local governments should formulate specific plans for clearing arrears, decompose them in layers, and carry out their responsibilities to relevant departments and personnel.

(1) strict clearance procedures. In accordance with the relevant provisions of the "collection regulations" and the Interim Measures for the administration of declaration and payment of social insurance premiums (No. second of the Ministry of labor and social security), the units that fail to pay social insurance premiums after the implementation of the regulations on collection and payment shall issue "Notice of social insurance premium" and "time limit correction order" to the arrears respectively according to the prescribed procedures. If the arrears are not paid within the time limit, in addition to the additional number of outstanding arrears, 2/1000 of the late fee shall be charged on the basis of the arrears of the principal, and separate accounts shall be charged separately from the date of default. According to the local government regulations, how to collect late fees for arrears of units before the collection Ordinance is promulgated.

(two) deal with the arrears of bankrupt enterprises seriously. The arrears of bankrupt enterprises should be strictly implemented according to the requirements of the Ministry of labor and social security (\*1999\#36). The enterprises declared bankrupt by the people's court shall not calculate and increase the late fee for the outstanding debts before the liquidation period.

(three) efforts should be made to build up the database of the basic situation of arrears. Labor and social security departments in all regions should attach great importance to basic information management, and social insurance agencies at prefectural level and above should establish information bank for arrears of social insurance premiums. Conditional social insurance agencies at the county level should also actively establish databases to achieve dynamic monitoring of arrears, so as to achieve clear, accurate data and timely monitoring.

(four) standardize the repayment order of arrears of social insurance premiums. The arrears should first ensure that the current social insurance premiums are paid in full and on time. When the social insurance premium is paid back, it is necessary to make up for it once. If there is any difficulty in making up the bill once, it should first pay the arrears before the collection Ordinance is promulgated.

Three, strengthen supervision and inspection.
All localities should strengthen the supervision and inspection of the payment of social insurance premiums to ensure the completion of the collection and payment of social insurance premiums.

(1) conscientiously do a good job of publicizing social insurance premiums regularly to the public. The announcement of the collection of social insurance premiums is an important measure to implement the spirit of the central economic work conference and the national social security work conference, give full play to the role of social supervision and strengthen the collection of social insurance premiums. All localities must attach great importance to it. We must pay close attention to implementation in accordance with our ministry's notice on conscientiously making the announcement of the collection of social insurance premiums (\*2001\#28). Provinces that have not yet done so should promptly formulate specific measures and organize them as soon as possible. Provinces that have already been implemented should constantly sum up their experience and improve and perfect the announcement methods. Through the announcement of the collection of social insurance premiums, the whole society should be mobilized to supervise the employing units and insurance workers to pay social insurance premiums in full and on time, and at the same time repay the social insurance premium in arrears as soon as possible. In addition to the regular collection of social insurance premiums in all co ordinating areas, the collection of the provinces, autonomous regions and municipalities directly under the central government will be announced by our department in the people's daily according to season.

(two) timely payment of social insurance contributions. The social insurance agencies in various regions should issue at least one unit's and individual's payment of social insurance premiums to the insured every year, so that employees can understand the relevant situations of personal social insurance rights in time, and supervise the employing units to pay social insurance premiums in time. The bill should include not only the amount paid by employees, but also the total amount of personal accounts.

(three) set up enquiry and telephone number. Labor security departments at all levels and social insurance agencies should actively create conditions for opening up inquiries and reporting hotlines for employees' personal payment as soon as possible, and improve the social supervision mechanism. We should seriously investigate and deal with cases reported by employees.

Labor and social security departments should attach great importance to the collection and payment of various social insurance premiums, and earnestly strengthen organizational leadership. The problems dealt with in accordance with the relevant local regulations before the issuance of this notice shall no longer be reprocessed. This notice shall be implemented from the date of issuance, and the Ministry will notify the whole country in violation of the relevant provisions.