Expert tips for Yijiu

Golden tax system: after the social security fee collection and management information system is launched,

1. The tax authorities will make full use of the big data platform to carry out tax related risk control, combine the interfaces of tax, industry and commerce, and social security at any time, and connect relevant information such as enterprise personnel and income.

2. The social security, personal tax and wage declaration data will be comprehensively compared. In case of any abnormality, the offending enterprises will become the key inspection objects.

The following behaviors are not allowed!

1、 No payment of social insurance during the probation period

2、 Employees voluntarily give up paying social insurance

3、 Personnel files are not transferred to the company and social security is not paid

4、 You don't have to pay social security if you don't sign a contract

5、 Replacing social insurance payment with cash payment

6、 Units can pay social insurance according to the minimum payment base

7、 Social insurance paid on behalf

Prompter

Enterprises with the above 7 types of social security violations

Prompt industry

Industry wide

Prompt point

Illegal payment of social insurance

Expert suggestion of Yijiu

Compliance payment of social security is particularly important! At present, it is a key audit area. Do not violate the rules!

If you need to self check tax compliance or solve more difficult tax problems, please contact Yijiu experts for free consultation

The social security, personal tax and wage declaration data will be comprehensively compared. In case of any abnormality, the offending enterprises will become the key inspection objects.

Here comes the social security collection and management system

The tax bureau just informed

On August 19 last year, Yunnan Provincial Taxation Bureau announced the notice on the launch of the "Golden Tax Phase III Social Security Fee Collection and Management Information System (Standard Version)" and the switch between the old and new systems:

The notice specifies that the tax bureau will launch the Golden Tax Phase III social security fee collection and management information system (standard version) on September 1, 2021.

In addition, recently, Hubei, Hainan and other local tax bureaus have also released the procurement plan of the "Golden Tax Phase III Social Security Fee Collection Management Information System".

How powerful is the online "Golden Tax Phase III Social Security Fee Collection and Management Information System"?

It is reported that the Golden Tax Phase III social security collection and management system is to build a social security fee information sharing platform that is connected with the People's Social Security, the Health and Family Planning Commission and other multiple departments. According to the unified technical standards, the business systems of the tax department and the people's social security department are to be transformed and upgraded, and the information sharing platform between the tax department and the people's social security department is to be built to exchange data related to social security fee collection between the people's social security department and the tax department, so as to ensure the authenticity, timeliness and integrity of the data, Realize information sharing and business collaboration.

It can be seen that the new system has realized the sharing of social security information among multiple departments and completely broken the information barrier. That is to say, the tax department not only grasps the declaration data of social security, wages, individual income tax, but also may obtain non tax information such as labor relations, organizational personnel relations, confirmation of payment years, school status information, vocational qualifications, continuing education, employment and unemployment through the Human Resources and Social Security Bureau.

After the golden tax phase III social security fee collection and management information system is launched:

1. The tax authorities will make full use of the big data platform to carry out tax related risk control, combine the interfaces of tax, industry and commerce, and social security at any time, and connect relevant information such as enterprise personnel and income.

2. The social security, personal tax and wage declaration data will be comprehensively compared. In case of any abnormality, the offending enterprises will become the key inspection objects.

Strict inspection of social security begins

From now on! Don't do these 7 behaviors again!

1、 No payment of social insurance during the probation period

Article 58 of the Social Insurance Law stipulates that the employing unit shall apply to the social insurance agency for social insurance registration for its employees within 30 days from the date of employment. For those who have not gone through social insurance registration, the social insurance agency shall verify the social insurance premiums they should pay.

Therefore, enterprises must pay social insurance for employees during the probation period.

2、 Employees voluntarily give up paying social insurance

3、 Personnel files are not transferred to the company and social security is not paid

According to the provisions of the Social Insurance Law, the employer shall declare and pay social insurance premiums in full and on time, and the payment shall not be delayed or exempted except for legal reasons such as force majeure.

4、 You don't have to pay social security if you don't sign a contract

In practice, some employers will refuse to pay social insurance for employees on the ground that they have not signed a labor contract. Don't you know that the determination of labor relations does not depend only on a contract. As long as there is sufficient evidence to prove that there is a labor relationship between individuals and units, social insurance must be paid!

See the following figure for specific provisions:

5、 Replacing social insurance payment with cash payment

Article 12 of the Interim Regulations on the Collection and Payment of Social Insurance Premiums stipulates that:

The payer and individual shall pay the social insurance premiums in full in currency. The social insurance premiums payable by individual payers shall be withheld and remitted from their own wages by the units to which they belong.

The employer and individual shall not privately agree on the social insurance premium. The employer shall pay the cash and the employee shall pay the social insurance on his own.

6、 Units can pay social insurance according to the minimum payment base

It seems to be a hidden rule for many enterprises to pay social insurance according to the minimum payment standard. Recently, the Ministry of Human Resources and Social Security of the People's Republic of China clearly pointed out that this practice is illegal!

7、 Social insurance paid on behalf

Non payment or underpayment of social security

What will happen?

Non payment, underpayment and payment of social insurance on behalf of others have reduced part of the cost, but the risk is far greater than the gain, which is not worth the loss!

What are the risks of enterprises failing to pay or underpaying social insurance?

Not long ago, the Shanghai People's Social Security Bureau announced that more than 50 units failed to pay social insurance premiums in full and on time, and their illegal acts were publicly announced, including the full name of the unit, the name of the legal person or person in charge, the unified social credit code, the insurance location and other information.

The strength of the exposure made many people cry: the era of the most strict tax collection and management has come!

1. In case of accidents such as work-related injuries, the company shall pay relevant expenses and fines

According to Article 62 of the Regulations on Industrial Injury Insurance, if the employer should participate in industrial injury insurance but fails to do so, the social insurance administrative department shall order the employer to participate in the insurance within a time limit, make up the payable industrial injury insurance premium, and from the date of overdue collection, pay an additional 5/10000 of the total amount; If it still fails to pay within the time limit, it shall be fined not less than one time but not more than three times of the amount in arrears.

If an employee of an employing unit who should have taken part in the industrial injury insurance but has not taken part in the industrial injury insurance suffers from an industrial injury, the employing unit shall pay the expenses according to the treatment items and standards of the industrial injury insurance stipulated in these Regulations.

2. If the employee fails to pay the social insurance, he/she has the right to unilaterally terminate the labor contract and claim economic compensation

According to Article 38 of the Labor Contract Law, a worker may terminate the labor contract if the employer has any of the following circumstances:

（1） Failing to provide labor protection or working conditions as agreed in the labor contract;

（2） Failing to pay labor remuneration in full and on time;

（3） Failing to pay social insurance premiums for workers according to law;

According to Article 46 of the Labor Contract Law, the employer shall pay economic compensation to the worker in any of the following circumstances:

（1） Where a worker terminates his labor contract in accordance with the provisions of Article 38 of this Law,

3. If the enterprise fails to pay the full amount according to law, it will face the risk of seizure, seizure, auction and other forced collection

Article 86 of the Social Insurance Law stipulates that if an employer fails to pay the social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit, and from the date of default, it shall charge an overdue fine of 5/10000 per day; If he still fails to pay within the time limit, the relevant administrative department shall impose a fine of not less than one time but not more than three times the amount outstanding.

Therefore, if it is found that the employer fails to pay the social insurance in full, the employee can complain to the labor administrative department or the social insurance collection agency, and the competent department will order the employer to correct the illegal act according to its rights and responsibilities, and even impose administrative penalties such as fines.

In short, many illegal enterprises may face changes in the future!