Chinanews client, Beijing, November 3 (Reporter Li Jinlei) Since November, social security has ushered in a major change that will affect your pocketbook, which is good news for many employees.

What is actually happening?

Data map: People handle social security services.

Photo by China News Agency reporter Zhang Bin

Social security fees in many places are collected by taxation departments

  Recently, tax authorities in many places issued announcements stating that starting from November 1, 2020, all social insurance premiums for corporate employees will be collected by tax authorities.

  According to incomplete statistics from a reporter from Chinanews.com, from November 1st, the areas where social security fees will be collected by taxation authorities include Beijing, Shanghai, Shandong, Shanxi, Hunan, Jilin, Guangxi, Guizhou, Sichuan, Xinjiang, Tibet, Shenzhen, Qingdao, etc. .

  The implementation time in Tianjin is a little later. Starting from November 21, 2020, all social insurance premiums for corporate employees will be collected by the taxation department.

  This means that the social security premiums that were suspended before will be collected by the tax department and finally implemented.

  As early as July 2018, the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "National Taxation and Local Taxation System Reform Plan", clarifying that from January 1, 2019, the basic pension insurance premium, basic medical insurance premium, unemployment insurance premium, Work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums are collected by the taxation department.

  Later, some places recovered the historical arrears of enterprises, causing concern.

The executive meeting of the State Council held on September 6, 2018 proposed that before the reform of the social security collection agency is in place, all localities should maintain the existing collection policy unchanged, and at the same time, pay close attention to studying the appropriate reduction of social security rates to ensure that the overall burden of enterprises is not increased. Stimulate the vitality of the market, and guide social expectations to improve.

The picture shows the Joint Tax Service Hall in Dongcheng District, Beijing.

Photo by Liu Wenxi

 There are two main modes of specific collection

  In the past, social insurance premiums were collected by the human resources and social security departments. After they are transferred to the taxation departments for collection, how are they collected?

  Wang Weiqing, academic committee member of the China International Taxation Research Association, told a reporter from Chinanews.com that more than 10 provinces have issued announcements on the collection of social security fees by tax authorities, and there are mainly two specific collection modes.

  The first is to adopt a full responsibility collection model.

For example, Hunan made it clear that enterprises and flexible employees should declare and pay social insurance premiums to the taxation department by themselves.

The enterprise shall declare to the taxation department the annual premium wages of the employees for each insurance type before March 31 each year.

  The second is to adopt the collection model, that is, the "social security (medical insurance) verification, tax collection" model, where the human resources and social security and medical insurance departments verify the payment amount, and the taxation department collects according to the verified amount.

  For example, Beijing has made it clear that after registering for insurance, the payer shall apply to the social insurance agency (agent) to apply for social insurance payment declarations in accordance with the current methods and channels, and the social insurance agency (agent) shall verify the social insurance premiums payable and timely Pass the due amount to the tax department.

The taxation department collects various social insurance premiums based on the amount of premiums received.

  Wang Weiqing observed that at present, most places still adopt the second model, namely "social insurance (medical insurance) verification and tax collection". In fact, the tax department is only responsible for collection, which is equivalent to a cashier.

Data map: pay slip.

Photo by Chinanews reporter Li Jinlei

Help solve the problem of underpayment and underpayment of social security

  After the social security fees are collected by the taxation department, what impact will it have on employees and enterprises?

  In Wang Weiqing's view, after the taxation department collects social security fees uniformly, the powers and responsibilities are more unified. Relying on the taxation department's strong collection and management capabilities, the collection of social security fees will be more efficient, and it will also lay a certain foundation for future fee reforms.

  Zhang Yinghua, an executive researcher at the World Social Security Research Center of the Chinese Academy of Social Sciences, previously told a reporter from Chinanews.com that, compared to the social security department, the tax department has a strong grasp of employee wage data and has strong collection and management capabilities.

Therefore, after the taxation department collects social security fees uniformly, it will standardize the non-compliant social security payment behavior of enterprises, solve the long-standing problem of false fee base, and help bring the social security fee base closer to the tax base of individual tax.

  Wang Weiqing reminded that, especially under the full responsibility collection model of the tax department, the determination of the number of workers, employee wages, and social security payment bases used by enterprises is determined by the tax bureau, and the collection is also at the tax bureau, so it is easy to verify whether the social security payment base is consistent with wages. .

  According to the "Interim Measures for the Management of Individual Accounts of Basic Pension Insurance for Employees", the average monthly salary of employees in the previous year is generally the base of their personal contributions.

However, in order to reduce labor costs, some companies do not pay social security according to your average monthly salary, but report the payment base according to the lower limit of social security contribution, thereby underpaying social security.

  For example, your monthly salary is 10,000 yuan, but the social security payment base declared to you by your unit is 5,000 yuan.

Although your salary will increase, it will also affect your social security rights, especially the level of pension after retirement.

  Therefore, social security fees are collected uniformly by the taxation department, which will help solve the problem of underpayment and underpayment of social security, will ensure the timely storage of social security funds, and effectively protect the rights of insured persons and the sustainable development of social security funds.

  Concerning whether the burden of corporate social security will increase, interviewed experts said that the current corporate social security burden is declining.

  According to data released by the Ministry of Human Resources and Social Security recently, since 2015, corporate social insurance rates have been lowered 6 times, with the total rate lowered from 41% to 33.95%. These 6 reductions have reduced or exempted corporate payments by nearly one trillion yuan.

  What is your social security payment base?

(Finish)