According to regulations, the transfer and handover of responsibilities for the collection and management of social insurance premiums and the first batch of non-tax income must be completed before December 10. The Ministry of Human Resources and Social Security recently issued t

[Minnan Net]

The Ministry of Human Resources and Social Security has issued an urgent notice: Social security arrears before January 1, 2019 will not be recovered! The implementation of new social security regulations is approaching. How is the social security payment base ratio calculated? What does it have to do with salary?

According to regulations, the transfer and handover of social insurance premiums and the first batch of non-tax income collection and management responsibilities must be completed before December 10. Starting from January 1, 2019, the tax department will uniformly collect various social insurance premiums and transfer them in advance. of non-tax income.

The Ministry of Human Resources and Social Security recently issued the "Emergency Notice on Implementing the Spirit of the Executive Meeting of the State Council and Effectively Stabilizing the Collection of Social Security Premiums", which clarified:

We will not pursue the payment of social security arrears before January 1, 2019!

This is a "reassurance pill" for private enterprises!

In this regard, Zhang Lianqi, member of the Standing Committee of the National Committee of the Chinese People's Political Consultative Conference and managing partner of Ruihua Accounting Firm, said:

The essence of the emergency notice issued by the Ministry of Human Resources and Social Security is to stabilize private economic expectations and provide "reassurance" to private enterprises to prevent them from being overburdened and other reasons. As a result, it is difficult for private enterprises that currently have operating difficulties due to environmental protection reasons, tax burdens, etc. to continue operating. At the same time, it is ensured that the burden on enterprises does not increase after social security contributions are transferred to the tax system.

The notice says this:

It is strictly forbidden to organize centralized settlement of historical arrears of enterprises by oneself;

Strictly implement the current social security fee collection policies

China Securities Journal translated it, which means that if you have not paid it in the past, forget it. , I will pay it honestly in the future, and now I am studying measures to "appropriately reduce the proportion of social security contributions by units and ensure that the overall payment burden on enterprises is not increased."

It is strictly prohibited to self-organize

to centrally pay the company's historical arrears.

How much of a "timely help" would it be to not collect social insurance premiums?

In the past, personal income tax and social security were collected by the taxation department and the social security department respectively. When units reported the social security payment base to the social security department, "low payment" became an open secret of the enterprises. Generally speaking, two-thirds of private enterprises paid according to the local The lower limit of social insurance payment standards.

"China's Enterprise Social Security White Paper 2017" shows that in 2017, only 24.1% of enterprises paid social security based on all wages, while 22.9% of enterprises paid social security based on the minimum limit, 22.9% of enterprises paid social security according to the enterprise's own classification, and 11.3% of enterprises paid social security according to the minimum limit. Partial salary payment. Judging from the trend, the proportion of enterprises with compliant social security payment bases has continued to decline in recent years, from 38.3% in 2015 to 24.1% in 2017.

The announcement of non-recovery of social security insurance means that companies that have not paid social security in accordance with regulations can let go of their worries.

Strictly implement the current various social security fee collection policies

In addition to forgetting the past, the notice also said, "Strictly implement the current various social security fee collection policies."

Take a "reassurance pill" to calm down the panic. You still have to pay when you should!

First of all, we must correctly view the unified collection of social security by the tax department:

1

The tax department has strong rigidity in collecting and collecting

Zhang Lianqi said that the tax department has a set of accurate and strict statistical methods for calculating total wages. The calculation caliber of wages is in accordance with the National Bureau of Statistics' "About "Regulations on the Composition of Total Wages" are implemented, and collection and collection are highly rigid. The tax department collects social security fees. After the employer declares, the tax authority automatically generates the payment base of the insured units and individuals according to the provisions of the payment documents. The phenomenon of enterprises falsely reporting the social security payment base will be eliminated. At the same time, the individual's social security payment amount will also be reduced. will be improved.

After the transfer of collection and management responsibilities, the tax department is responsible for the collection and management of social security fees, but the social security department is still responsible for the formulation of social security policies, expansion of insurance coverage, and payment of benefits.

2

The tax burden of compliant enterprises will gradually and reasonably decrease.

The tax bureau has fully taken over the collection of social security. Not only will there be no increase in tax burden for compliant enterprises, but on the contrary, as the social insurance rate further declines, for enterprises that pay in accordance with the law, the tax After the collection, the fee burden will gradually and reasonably decrease. This year, the Ministry of Human Resources and Social Security and the Ministry of Finance jointly issued the "Notice on Continuing to Reduce Social Insurance Premium Rates in Phases". Starting from May 1 this year, social insurance premium rates will continue to be reduced in phases.The State Council executive meeting on September 6 also emphasized that we must promptly study and appropriately reduce social insurance rates to ensure that the overall burden on enterprises is not increased.

3

Employees’ rights and interests will be protected

It can be seen that the tax department has fully taken over the collection of social security. On the one hand, for some non-compliant small and medium-sized enterprises, the tax burden does increase to a certain extent, but for employees, it is an increase in social security The guarantee protects the rights and interests of employees. Therefore, this policy not only protects the future social security rights and interests of current employees, but also protects the current benefits of retired employees, thus forcing companies to improve and operate in compliance with regulations.

The most important thing is that if you don’t pay social security, you will be on the “blacklist”!

On October 16, the Ministry of Human Resources and Social Security issued the "Interim Measures for the Management of "Blacklists" of Serious Dishonesty in the Social Insurance Field (Draft for Comments)", which clarified that the "blacklist" refers to employers and social organizations that violate laws, regulations and rules related to social insurance. Information on serious breach of trust records of insurance service agencies and their relevant personnel, as well as various types of insurance participants and recipients of benefits.

Article 5 lists the scope of blacklisting:

What are the consequences of being blacklisted?

will be publicized on the website of the Ministry of Human Resources and Social Security at the same level and uploaded to the national credit information sharing platform;

will be used in government procurement, transportation, bidding, production licensing, qualification review, financing loans, market access, Tax incentives, merit assessment, etc. are restricted.

said so many entrepreneurs, what does it have to do with us ordinary people (55.100, 0.00, 0.00%)?

Although the official said that there will be no further collection of social security contributions, as an employee, you can still protect your rights and interests in accordance with the law and collect social security contributions.

1 It is not allowed for employees not to pay social security. According to Article 72 of the "Labor Law of the People's Republic of China": "The social insurance fund determines the source of funds according to the type of insurance and gradually implements social pooling. Employers and workers must participate in social security in accordance with the law. Insurance and payment of social insurance premiums. "For employers, paying social security is a legal obligation, so as long as you sign a labor contract with a formal unit, the employer must pay social security for you, and you must also pay social security according to regulations.

2 It is not allowed for an employer not to pay social insurance. Social insurance is compulsory insurance by the state, and it is the legal obligation of the employer to provide social insurance for employees. Neither the employer nor the worker can dispose of this right and obligation at will. If an employee voluntarily signs an agreement with the employer to give up participating in social insurance, it violates the law and is invalid. As an invalid agreement, it has no legal binding force on both the employee and the employer. The company should still bear the obligation to pay social insurance for its employees. In addition, although employees voluntarily give up their rights to social security, companies cannot give up their obligation to pay social security. If employees require the company to make additional contributions, the company must pay 100% of the employees' social security contributions. Moreover, if an accident such as a work-related injury occurs during the period when social security is not paid, the company cannot escape responsibility. Regardless of whether the employee voluntarily gives up the insurance, as long as the company fails to pay social security to the employee, an accidental injury during work is considered a work-related injury, and the work-related injury insurance fund is originally responsible for it. All fees must be paid by the company. If an employee dies on the job, according to Chinese laws, the company must pay a one-time death benefit.

3 If the employer does not sign a labor contract with you, you can be asked to double your wages. There are two situations in which you will be paid double wages without signing a labor contract. One is that the employer has not signed a labor contract with you for more than one month but less than one year since the date of employment. If the employer concludes a written labor contract, it shall pay the employee twice the monthly salary; secondly, if the employer violates the regulations and fails to conclude an unfixed-term labor contract with the employee, the employer shall pay the employee starting from the date when the unfixed-term labor contract should be concluded. The employee is paid twice the salary every month.

4 If the employer refuses to pay you social security, you can ask the employer to compensate for losses through arbitration or litigation. Whether during the existence of the labor relationship or after the labor relationship is terminated, the employee can file a case with the labor inspection department or complain to the local social security center and demand the employer. The unit pays social insurance premiums.

It is worth looking forward to the future reduction of social insurance rates.

Experts believe that social insurance rates will continue to "squeeze toothpaste" and can be reduced by 5 points at a time.

Since 2015, my country has reduced or phased in social insurance premiums four times. The total social insurance rate has dropped from 41% to 37.25%, which has reduced corporate costs by approximately 315 billion yuan.

In April this year, the Ministry of Human Resources and Social Security and the Ministry of Finance jointly issued a notice to continue to reduce social insurance premiums in stages starting from May 1, 2018. Taking pension insurance as an example, provinces with a cumulative fund balance that can be paid for more than 9 months can implement a 19% unit payment ratio in stages until April 30, 2019.

Zhang Lianqi believes that just like toothpaste-squeezing tax cuts that are always difficult to “appreciate”, it is necessary and feasible to reduce social security fees by 5 points at a time.

Social security standards are the general trend, and enterprises must still start from improving themselves.

Standardizing social security payment is a general trend. Entrepreneurs must stay calm about the upcoming new social security policy. From their own perspective, consider more from the strategic development of the enterprise and start from the actual internal needs. Instead of taking the risk of being blacklisted, It is better to change the personnel structure, salary structure, employment model, liberalize personnel, mechanize, etc., so that the company can reach a higher level and stand in the forest of competition.

Extended reading:

• Social security transfer promotes the reduction of social security fee rates, and the burden of social security premiums on enterprises gradually and reasonably decreases
• Will wages increase or decrease in 2019? Correct interpretation of the new social security payment regulations
• Social insurance premiums, etc. will be collected uniformly by the tax department and will be officially implemented on January 1, 2019