Provisions on the Administration of Declaration and Payment of Social Insurance Premiums

Provisions on the Administration of Declaration and Payment of Social Insurance Premiums Order of the Ministry of Human Resources and Social Security (No. 20) The Provisions on the Administration of Declaration and Payment of Social Insurance Premiums, as deliberated and adopted at the 114th executive meeting of the Ministry of Human Resources and Social Security, are hereby announced and shall be put into force on November 1, 2013. Minister: Yin Weimin September 26, 2013 Provisions on the Administration of Declaration and Payment of Social Insurance Premiums Chapter I General Provisions Article 1 In order to regulate the administration of declaration and payment of social insurance premiums, these Provisions are formulated in accordance with the Social Insurance Law of the People's Republic of China (hereinafter referred to as the “ Social Insurance Law ”) and the Interim Regulation on Collection and Payment of Social Insurance Premiums . Article 2 These Provisions shall apply when employers declare payments and social insurance agencies collect social insurance premiums. The term “social insurance premiums” under these Provisions refers to the basic employees' pension insurance premiums, basic employees' medical insurance premiums, work-related injury insurance premiums, unemployment insurance premiums, and maternity insurance premiums paid by employers and employees when they participate in social insurance in accordance with law. Article 3 Social insurance agencies shall be responsible for declaration, verification and other work on social insurance payments. Where the people's government of a province, autonomous region, or municipality directly under the Central Government decides that social insurance premiums shall be collected by social insurance agencies, social insurance agencies shall collect social insurance premiums in accordance with law. Social insurance premiums subject to collection by social insurance agencies shall be uniformly collected. Chapter II Declaration of Social Insurance Premiums Article 4 An employer shall declare payments at a local social insurance agency within the prescribed time limit on a monthly basis. Matters to be declared include: 1. the employer's name, organization code, address and contact information; 2. the employer's deposit bank, account name and account number; 3. types of insurance that the employer pays premiums for, payment base, rates and payment amounts; 4. list of employees and employees' payments; and 5. other matters required by social insurance agencies. During the same payment year, after the employer completes the first declaration, it may simply declare changes to any matters prescribed in the preceding paragraph for the remaining months. It does not have to declare anything if there is no change. Article 5 Social insurance premiums to be paid by an employee shall be declared by the employer on behalf of the employee. Matters to be declared on behalf of the employee shall include: employee's name, social security number, type of employment, address, itemized withholding and payment information, and other matters. An employee shall sign and acknowledge the itemized payment information and relevant changes that the employer declares on his or her behalf, which shall be kept by the employer for future reference. Article 6 If it is difficult for an employer to declare payments of social insurance premiums at a social insurance agency, upon approval by the social insurance agency, the employer may declare payments by mail. For declaration by mail, the postmark date when the declaration is mailed out shall serve as the actual date of declaration. In any area where conditions permit, an employer may declare payments online in accordance with the provisions of the social insurance agency. Article 7 An employer shall truthfully declare matters set out in Articles 4 and 5 of these Provisions to a social insurance agency. If the employer's declaration materials are complete, payment base and rates comply with the relevant provisions, and amounts entered are consistent, upon verification, the social insurance agency shall issue a notice to request payment. If employer's declaration materials fail to comply with the relevant provisions, such materials shall be returned to the employer for supplement and correction. In the process of verifying social insurance, if a social insurance agency finds that an employer fails to truthfully declare payments, which results in nonpayment or insufficient payment of social insurance premiums, penalties shall be imposed in accordance with the provisions of Article 86 of the Social Insurance Law . Article 8 An employer shall apply for and handle social insurance registration, and declare and pay social insurance premiums for an employee within 30 days of such employee's start date. If social insurance registration fails to be completed, a social insurance agency shall verify amounts of social insurance premiums to be paid by such employer. Where the employer fails to declare amounts of social insurance premiums to be paid as required, the social insurance agency shall determine amounts to be paid according to 110% of the amounts paid by such employer in the previous month for the time being; where payment amounts in the previous month are not available, the social insurance agency shall determine amounts to be paid according to the entity's operation status, number of employees, average salary of local employees in the previous year, and other relevant information for the time being. After the employer completes relevant declaration formalities, the social insurance agency shall settle payments as required. Article 9 If an employer fails to declare payments on time due to force majeure, it may delay declaration, and report to a social insurance agency immediately after the circumstances giving rise to force majeure are removed. The social insurance agency shall verify facts and grant the extension of deadline. Chapter III Payment of Social Insurance Premiums Article 10 An employer shall pay social insurance premiums within the prescribed time limit by any of the following means on the basis of the notice to pay issued by a social insurance agency: 1. Paymen......