1. What are the regulations for the legal person of the company to pay social security?
According to Article 58 of the Social Insurance Law of the People's Republic of China, an employer shall, within 30 days from the date of employment, apply to the social security institution for social insurance registration for its employees. The date of employment is generally the date of the contract or the date of the actual employment relationship. For those who have gone through social insurance registration, the social security related institutions shall verify the social security fees they should pay, and for those who are flexibly employed, they can voluntarily apply for social insurance, and they need to go to the social security related institutions to apply for social insurance registration. At present, China is a national unified account with the citizen ID number as the personal social security account.
The area where social security is handled is also stipulated that all kinds of state-owned enterprises, collective enterprises, foreign-funded joint ventures, private private enterprises and public institutions shall handle social security business in the place where the enterprise is registered, that is, the place where taxes are paid. If the social security registration items of the employer are changed or cancelled in accordance with the law, the employer shall go to the social security institution to handle the relevant changes in the social insurance registration within 30 days of the change. After the employer applies for social security registration for the employee, it should also self-declare and pay the social insurance in full during the prescribed period of the annual social security declaration, if it is not due to force majeure, it cannot be deferred or reduced. Part of the social insurance premiums payable by the employee shall be withheld by the employer on behalf of the employee, and the employer shall inform the employee of the details of the insurance premium. If the employer fails to declare and pay social insurance in accordance with the regulations, the employer shall make up the social insurance for the employee, and the social security institution will charge a late fee and a fine when the social insurance is paid. If the employer refuses to pay social insurance for the employee, the employee can go to the supervision brigade of the social security bureau where the enterprise is located to complain, and the social security institution will force the enterprise to pay social insurance. First of all, the law stipulates that it is also illegal for enterprises and employees to agree not to pay social insurance in a timely manner.
The process of handling social insurance: the employee fills in the social security application, personal ID card, and two recent one-inch bareheaded**, which shall be handled by the personnel of the employer to the social security bureau where the enterprise is located. The amount of social security paid by employees is related to their wages, and the five types of social security have a prescribed payment ratio, which can be paid according to the regulations.
Second, the main content of social security
1. Endowment insurance.
Endowment insurance is a social society in which workers receive certain economic compensation and material help and services from the society after reaching the statutory retirement age and retiring.
Social Insurance will be the insurance system.
State-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises, and other urban enterprises and their employees, as well as public institutions and their employees who practice enterprise management, must participate in the basic pension insurance.
The new unit contribution rate (referring to all kinds of enterprises) is determined to be 10%, and the individual payment rate is determined to be 8%, and individual industrial and commercial households and their employees, flexible employment personnel and other types of personnel who participate in the insurance in the form of individuals are subject to differential rates according to the number of years of payment. Individual workers who participate in the basic endowment insurance can have a higher or lower contribution base within the prescribed range, and the more they pay, the more they benefit. Employees must have reached the statutory retirement age and have gone through the retirement procedures to receive a monthly pension;The units and individuals to which they belong have participated in the endowment insurance in accordance with the law and fulfilled the obligation to pay the endowment insuranceIndividual contributions for at least 15 years.
The legal retirement age for employees in enterprises in China is: 60 years old for male employees;Female cadres engaged in management and scientific research are 55 years old, and female employees are 50 years old. The basic pension consists of a basic pension and a personal account pension, and if the employee reaches the statutory retirement age and has paid for 15 years, the monthly standard of the basic pension is 20% of the average monthly salary of the employee in the province (autonomous region, municipality directly under the Central Government) or city (prefecture) in the previous year. The personal account pension is paid by the personal account**, and the monthly payment standard is based on the amount saved in the personal account divided by 120. After the personal account ** is used up, it will be paid by the social pool**.
2. Medical insurance.
The basic medical insurance system for urban workers is a social insurance system established to ensure the basic medical needs of employees based on the affordability of finance, enterprises and individuals.
Social insurance system. All employers, including enterprises (state-owned enterprises, collective enterprises, foreign-invested enterprises and private enterprises, etc.), government agencies, public institutions, social organizations, private non-enterprise units and their employees, must participate in basic medical insurance, and the basic medical insurance for urban employees is composed of basic medical insurance social pooling and personal accounts. The basic medical insurance premium is composed of the personal accounts of the employer and the employee.
The basic medical insurance premium shall be paid jointly by the employer and the individual employee, of which the unit shall pay 8% and the individual shall pay 2%. Part of the medical insurance premium paid by the employer is used to establish the social pooling of basic medical insurance**, and this part** is mainly used to pay for the hospitalization and outpatient treatment of special chronic diseases, rescue and first aid of insured employees. For the medical expenses incurred above the minimum payment standard of basic medical insurance and below the maximum payment limit, the individual shall also bear a certain proportion of the expenses according to the regulations. The funds in the personal account are mainly used to pay for the expenses of the insured persons in the designated medical institutions and designated retail pharmacies for medical treatment and drug purchase, and the funds in the personal account are used up or insufficient, and the insured persons pay in cash, and the personal account can be carried forward and inherited in accordance with the law. Insured employees who are hospitalized due to illness will first pay the minimum amount for hospitalization, and then enter the co-payment section of co-ordination ** and individual employees.
Units and individuals participating in basic medical insurance must participate in large-amount medical insurance at the same time, and pay basic medical insurance premiums and large-amount medical insurance premiums on time and in full according to the regulations, in order to enjoy the relevant benefits of medical insurance.
3. Work-related injury insurance.
Work-related injury insurance is also known as occupational injury insurance. After a worker is injured in an accident due to work reasons and in the course of work, or is caused by occupational hazards such as dust, radiation, and toxic substances with social insurance, the state and society shall provide necessary material assistance to the injured, disabled, and dependent relatives of the deceased during his or her lifetime. Work-related injury insurance premiums are paid by the employer, and the collection rate of work-related injury insurance premiums for industries with a high incidence of work-related accidents is higher than the general standard, on the one hand, it is to ensure that when employees in these industries are injured at work, work-related injury insurance** can fully pay the work-related injury insurance benefits of work-related injuriesOn the other hand, it is through the high rate of levy, so that enterprises have a sense of risk, strengthen the prevention of work-related injuries to reduce the accident rate.
After the employee is covered by work-related injury insurance, if the employee is hospitalized and injured at work, the unit shall pay the hospitalization meal subsidy according to 70% of the standard of food subsidy for business trips of the unit;If an injured employee seeks medical treatment outside the overall planning area with a certificate issued by a medical institution and the approval of the handling agency, the required transportation, accommodation and food expenses shall be reimbursed by the unit in accordance with the standard for employees traveling on business for business purposes. In addition, due to the needs of daily life or employment, the injured employee can be fitted with prostheses, orthoses, prosthetic eyes, dentures and wheelchairs and other assistive devices after confirmation by the Labor Ability Appraisal Committee, and the required expenses shall be paid from the work-related injury insurance** in accordance with the standards stipulated by the state. The work-related injury medical expenses of the work-related injury insured employees, the disability allowance for work-related injuries of the first to fourth grades, the one-time disability subsidy, the living care expenses, the funeral allowance, the pension for dependent relatives, the assistive devices, etc., the work-related injury ** fee, and the labor ability appraisal fee shall be paid from the work-related injury insurance**.
4. Unemployment insurance.
Unemployment insurance is a system that is enforced by the state through legislation, established by the society in a centralized manner, and provides material assistance to workers who have temporarily interrupted their lives due to unemployment. Social Insurance All types of enterprises and their employees, public institutions and their employees, social organizations and their employees, private non-enterprise units and their employees, and employees of state organs with whom they have established labor contract relations shall apply for unemployment insurance. Unemployment insurance** is mainly used to ensure the basic livelihood of the unemployed. Urban enterprises, public institutions, social organizations, and private non-enterprise units shall pay unemployment insurance premiums at the rate of 2% of their total wages, and their employees shall pay unemployment insurance premiums at the rate of 1% of their own wages. Units without a fixed wage amount shall pay unemployment insurance premiums on the basis of the average social wage of the previous year in the overall planning area. Units recruiting farmers and herdsmen under the contract system do not pay unemployment insurance premiums.
At present, the scope of employees insured by China's unemployment insurance includes: on-the-job employees;Employees who are not on the job on the register, such as leave without pay, taking long leave, borrowing and hiring, and retiring;Laid-off workers who enter the reemployment service center;Other employees who have established labor relations with their own units (including temporary workers and rural workers who have established labor relations). Unemployed persons of urban enterprises and institutions who meet the following conditions in accordance with the relevant regulations may enjoy unemployment insurance benefits: they have participated in unemployment insurance in accordance with the regulations, and their units and themselves have fulfilled their payment obligations for one year or more in accordance with the regulations, and secondly, their employment has not been interrupted due to their own will, and there are those who have already registered as unemployed and have requirements for job hunting.
5. Maternity insurance.
Maternity insurance is based on the physiological characteristics of childbirth, according to the law, when the working woman temporarily interrupts her work and loses her normal income due to the birth of a child, the material assistance provided by the state or society. Maternity insurance benefits include maternity allowance and maternity medical services. Maternity insurance** consists of the maternity insurance premium paid by the employer, its interest and late fees. Maternity allowance during maternity leave, medical and social insurance expenses incurred during childbirth, family planning surgery expenses for employees, and other expenses related to maternity insurance stipulated by the state should all be paid out of maternity insurance**.
All employers (including all kinds of government agencies, social organizations, enterprises, institutions, and private non-enterprise units) and their employees must participate in maternity insurance. Maternity insurance is paid by the employer, and individual employees do not pay maternity insurance premiums. The maternity insurance premium shall be calculated by the employer at the rate of 07% contribution. Employees who are entitled to maternity insurance benefits must meet the following three conditions: the employer has participated in maternity insurance for more than 6 months and has paid maternity insurance premiums in full and on timeThe family planning policy stipulates that childbirth or miscarriage are carried outChildbirth or abortion (including spontaneous abortion and induced abortion) in the city's urban maternity insurance designated medical service institutions, or those who have been approved to be transferred to an obstetric medical service institution.
To sum up the above, social security is particularly important for our workers, which is also a mandatory requirement of the state to purchase insurance, for the employer must be purchased for the employee within the specified time, otherwise it will bear the corresponding legal responsibility, so the labor law is what each of us should abide by.