Starting from January 1, 2024, employers in Sichuan Province will declare and pay social insurance premiums directly to the tax authorities. Many HR people are still confused and confused, for new employees, how to participate in insurance and declare the payment base? Don't worry, this handy guide has you covered.
For new employees to participate in insurance and payment, remember these three key points: first, after the new employee joins the company, the unit needs to complete the employee insurance application for him in the social security agency within 30 days; Secondly, through the social insurance management client of the tax department, the electronic tax bureau and other channels, the new employee can declare the payment salary; Finally, make sure that social insurance premiums are paid on time through the tax department's payment channels.
Are there any changes to the social insurance premium declaration and payment process?
From 1 January 2024, employers in Sichuan Province will adopt a new process for the declaration and payment of social insurance premiums. In contrast to the previous process, employers will report and pay social insurance premiums directly to the tax authorities, rather than through intermediaries. In addition, employers are still required to apply to the tax authorities for wage declaration and adjustment in accordance with the current policies. In the new process, the contribution base will be determined according to the contribution salary declared by the employer and the prescribed upper and lower limits of the contribution base. Before the 25th of each month, the employer is required to declare the amount of social insurance premiums payable and use the channels provided by the tax department to make the payment.
If I have declared the employee's salary at the social security agency before January 2024, do I still need to re-declare it to the tax department?
If the employee's contribution and salary data have been handed over to the tax department by the social security agency before January 2024, and these data are correct, the employer can directly declare and pay the social insurance premiums for the current month to the tax department without re-filing. However, if there is a change in the employee's salary data or problems are found during the verification process, the employer needs to report to the tax department again.
With this guide, I believe you will be more handy, if you have any questions, feel free to contact them