With the rapid development of China's economy, the people's living standards are improving day by day, every household is basically living a well-off life, and the construction of the social security system is constantly improvingBasic endowment insurance, basic medical insurance, unemployment insurance, work-related injury insurance, maternity insuranceand other five types of insurance.Basic old-age insurance is an important safeguard measure in China's social security system, is an important guarantee for the elderly, the country has implemented the basic old-age insurance system, up to now, the cumulative number of insured people in the country has exceeded 9700 million people.
The basic medical insurance is another important safeguard measure in China's social security system, up to now, a total of 24 provinces in the country, the implementation of basic medical insurance for urban and rural residents, to ensure the medical security of the general public, and unemployment insurance is an important safeguard measure in China's social security system, to ensure the basic life of the unemployed, the current unemployment insurance profits have gradually increased, the cumulative stock of unemployment insurance is also growing.
Work-related injury insurance and maternity insurance are two other important measures in China's social security system, which are the basic protection for pregnant women and newborns, as well as the legitimate rights and interests of employees injured at work, so starting from February 1, 2024, China's social security is about to usher in new changes, you may wish to continue to look down.
Just recently, the State Administration of Taxation, Beijing Municipal Taxation Bureau, Municipal Finance Bureau, Municipal Human Resources and Social Security Bureau, Beijing Branch of the People's Bank of China, and Municipal Medical Security Bureau jointly issued a releaseAnnouncement on Optimizing and Adjusting the Process of Declaration and Payment of Social Insurance PremiumsFrom February 1, 2024, the payer's social security insurance premium declaration and payment process will beginOptimization and adjustment for the payer to self-directionTaxesThe department declares and pays the feeYou don't have to run back and forth in multiple departmentsThe base and amount of social insurance contributions will continue to be calculated and determined in accordance with the current calculation method.
Optimize and adjust the process of declaration and payment of social insurance premiums, mainly to optimize and adjust the current declaration and payment process of social insurance premiums collected by the tax department in advance and the amount of payment payable by the current human resources and social security and medical security departments, and give priority to optimizing and adjusting the social insurance premiums declared and paid by the payers to the tax department.
The employer will also continue to truthfully apply to the tax department of China for the declaration of payment wages and the adjustment of the payment base in accordance with the current calculation method of the payment base, and will also determine the payment of wages declared by the employer and the upper and lower limits of the payment base in the city, and the employer shall declare the amount of social insurance premiums payable to the labor appraisal committee of China from the 10th to the 25th of each month, and pay the social insurance premiums through the channels provided by the tax department.
Flexible employees can choose to self-declare and pay basic pension insurance premiums and unemployment insurance premiums on a monthly, quarterly, semi-annual and annual basis, self-declare and pay basic medical insurance premiums for employees on a monthly basis, declare the amount of social insurance premiums payable from the 8th to the 25th of each month, and pay social insurance premiums through the channels provided by the tax department.
The tax department and the cooperative banks on the 8th of each month to organize batch deductions, if they do not choose the batch deduction payment method or fail to deduct in batches, they can pay by themselves from the 10th to the 25th of each month to prevent the impact on their own social security base** and utilization.
Previously, Shanghai and Jiangsu, Chongqing, Zhejiang, Yunnan, Sichuan, Shandong, Anhui, Hainan, Fujian and other places have issued documents, payers directly to the tax department to declare the payment, social insurance costs, but also further clarified that "the tax authorities are responsible for social insurance participation, expansion of the work".
In addition, the education department clearly stipulates that employers and employees should participate in the basic endowment insurance system and pay the basic endowment insurance fees on time and in full, even if the legitimate rights of employers and employees are the obligations of employers and employees in China, and cannot be exempted according to the wishes of employees or employers, otherwise they will bear corresponding legal responsibilities.