Recently, the Hubei Provincial Taxation Bureau issued an announcement that from July 1, 2024, the previous implementation of the process of employers first declaring the payment wages to the human resources and social security and medical security departments, and then paying to the tax department according to the amount of contributions approved by the two departments, will be optimized and adjusted to the employer directly declaring and paying the payment to the tax department.
Shandong, Shenzhen and other provinces and cities have also adjusted synchronously. What adjustments are there beyond the filing process? What are the implications for businesses and individuals? Hurry up to find out~
Adjust the social security declaration process in many places
Recently, Hubei, Ningxia, Shandong, Shenzhen, Qingdao and other places have issued announcements to adjust the social security declaration process.
The relevant announcements have made it clear that the previously implemented process of employers and individuals first declaring the payment wages to the social insurance agency and then paying the tax department according to the approved amount payable has been optimized and adjusted to the payer directly declaring and paying the payment to the tax department.
Taking the announcement issued by the Shenzhen Taxation Bureau as an example, the specific changes are as follows:
1. Optimize and adjust the content of the declaration and payment process
Starting from July 1, 2024, the previously implemented process of employers and individuals (hereinafter referred to as payers) first declaring their wages to the social insurance agency and then paying to the tax department in accordance with the approved amount payable will be optimized and adjusted to the fact that the payers directly declare and pay the fees to the tax authorities. The specific scope is:
1. Employers (including enterprises, government agencies and institutions, private non-enterprise units, social organizations, individual industrial and commercial households with employees, etc.) and employees pay basic pension insurance premiums, basic medical insurance premiums (including maternity insurance premiums), work-related injury insurance premiums, unemployment insurance premiums and other supplementary social insurance premiums.
2. The basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums and other supplementary social insurance premiums paid by flexibly employed persons (including individual industrial and commercial households without employees, part-time employees who have not participated in basic endowment insurance and basic medical insurance for employees and other flexibly employed persons in the employer).
2. Declaration and payment method and time limit
1. The payer declares and pays social insurance premiums to the tax department on his own. The base amount of social insurance premiums and the amount to be paid will continue to be determined in accordance with the current calculation method.
2. The employer shall declare and adjust the employee's salary to the tax department.
Employers that have declared the payment wages of their employees to the social insurance agency before June 30, 2024 and approved the payment base are only required to report to the tax department the payment wages of the new employees and the new payment wages of the employees with wage changes after July 1, 2024.
The employer shall declare the amount of contributions payable and pay social insurance premiums to the tax department before the 25th of each month, and the part of the employee's individual contributions shall be withheld and paid by the employer.
3. Flexible employees shall declare the payment base to the tax department in accordance with the regulations.
Flexible employees who have completed the collection of the payment base at the time of insurance registration do not need to declare the payment base to the tax department again; If it is necessary to adjust the payment base, it shall be reported to the tax department.
Flexible employees can pay social insurance premiums to the tax department before the 25th of each month, and can choose to pay by themselves or by batch deduction. The tax department deducts the payment in batches on the 23rd of each month. Flexible employees can pay their own fees during non-deduction periods.
4. If the payer has to make a policy-based supplementary payment and make up the arrears of social insurance premiums before June 30, 2024, he or she shall still report to the social insurance agency first, and then pay the social insurance premiums to the tax department after the social insurance agency verifies and generates the amount of supplementary contributions.
3. Declaration and payment channels
1. After the employer registers for insurance, it can apply for the declaration of wages and social insurance premiums.
2. After the flexible employment person registers for insurance, he or she can apply for the declaration of the payment base and the declaration and payment of social insurance premiums.
Warm reminder: If the number of employees and salary base declared by social security, individual income tax and enterprise income tax are inconsistent, tax risks will be triggered. Therefore, the compliance management of daily social security contributions is particularly important.
Many places have adjusted the payment method of social security declaration
Not only Shenzhen, but many regions have previously issued notices on the adjustment of social security declaration and payment.
1. Shaanxi Province: Optimize and adjust the social security declaration and payment process
The Shaanxi Provincial Taxation Bureau issued the Announcement of the Shaanxi Provincial Taxation Bureau of the State Administration of Taxation, the Shaanxi Provincial Department of Finance, the Shaanxi Provincial Department of Human Resources and Social Security, the Shaanxi Provincial Medical Security Bureau, and the Shaanxi Branch of the People's Bank of China on Optimizing and Adjusting the Social Insurance Premium Declaration and Payment Process, clarifying that the social insurance declaration and payment process will be optimized and adjusted from April 1.
Original policy: https://shaanxi.chinatax.gov.cn/art/2024/3/15/art_15169_557754.html
1. Declare the scope of payment
The basic endowment insurance premiums, basic medical insurance premiums (including maternity insurance premiums), work-related injury insurance premiums, unemployment insurance premiums and other supplementary insurance premiums levied by the tax department (including large-amount medical subsidy insurance for urban employees, serious illness medical insurance, etc.) paid by the employer and its employees;
The basic endowment insurance premiums and basic medical insurance premiums for employees of enterprises (including large-amount medical subsidy insurance for urban employees, serious illness medical insurance, etc.) paid by flexibly employed persons.
2. Declare payment channels
Employers can handle the declaration of social insurance premiums, the declaration and confirmation of the amount of social insurance premiums, the declaration and confirmation of the amount payable, and the payment through the tax window of the social insurance premium management client, the tax service hall and the government affairs hall.
Flexibly employed persons can apply for the declaration of the payment base of social insurance premiums, the declaration and confirmation of the amount payable and the payment through WeChat, Alipay, UnionPay APP, cooperative bank channels, tax service halls, and tax windows in the government affairs hall.
2. Henan Province: Adjust the payment method of social security premiums
Henan Provincial Taxation Bureau and other departments jointly issued the "Announcement on Optimizing and Adjusting the Declaration and Payment Process of Social Insurance Premiums", and from April 1, Henan Province has optimized and adjusted the process of declaration and payment of social insurance premiums for payers, and optimized and adjusted for payers to declare and pay to the tax department on their own.
Original policy: https://henan.chinatax.gov.cn/henanchinatax/zcwj/zcfgk/2024031511121571344/index.html
Optimize and adjust the scope of insurance types in the declaration and payment process:
1. The basic endowment insurance premiums paid by the employer, the basic endowment insurance premiums of government agencies and institutions, the basic medical insurance premiums (including maternity insurance premiums), work-related injury insurance premiums, unemployment insurance premiums and other supplementary medical insurance premiums paid by the employer.
2. The basic pension insurance premiums and basic medical insurance premiums paid by flexibly employed persons.
3. Chengdu: The way of social security payment has changed
The official WeChat public account of the Chengdu Municipal Human Resources and Social Security Bureau released "From April, the payment method of social security of units has changed", making it clear that from April 2024, Chengdu social security will officially bid farewell to the era of batch deduction of social security premiums of insured units.
The insured unit can self-declare and pay the fee every month through "" or other channels.
1. How to handle the insurance payment for new employees?
After the new employee joins the company, the employer shall apply to the social security agency for the insurance application within 30 days.
Through the social insurance management client of the tax department, the electronic tax bureau and other channels, the new employees can declare their paid wages.
Through the payment channels provided by the tax department, social insurance premiums are paid in full and on time to ensure that the rights and interests of employees are protected.
2. For employees who have been insured, how can the employer declare and pay the social security premiums by themselves?
There is no change in the employee's salary payment, and there is no need to re-declare the employee's payment salary, and the employee can directly check and verify whether the number of employees and the payment salary are correct through the social insurance management client of the tax department. If the information is correct, you can directly submit the declaration and handle the payment.
If there is a change in the employee's salary payment, the employer can declare the monthly payment salary through the social insurance premium management client of the tax department, and directly submit the declaration and handle the payment after successfully declaring the employee's payment salary and verifying that the number of employees and the payment of wages and other information are correct.
Warm reminder: Flexible employees should remember to self-declare and pay, especially in Beijing, Shanghai, Guangzhou, Shenzhen and other places that need to be continuously insured.