Urgent notice from the Ministry of Human Resources and Social Security: Do not recover the social insurance arrears before January 1, 2019
The implementation of new social security regulations is approaching.
According to the regulations, the transfer of social insurance premiums and the first batch of non tax income collection and management responsibilities should be completed before December 10, 2019. From January 1, 2019, the tax department will collect all social insurance premiums and non tax income transferred first.
The Ministry of Human Resources and Social Security recently issued the Emergency Notice on Implementing the Spirit of the Executive Meeting of the State Council and Practically Stabilizing the Collection of Social Insurance Premiums, which clarifies that:
Do not recover the social insurance arrears before January 1, 2019!
This gives private enterprises a "reassurance"!
In response, Zhang Lianqi, member of the Standing Committee of the CPPCC National Committee and managing partner of Ruihua Certified Public Accountants, said:
The essence of the emergency notice issued by the Ministry of Human Resources and Social Security is to stabilize the expectations of private economy, give private enterprises a "reassurance", and prevent the current private enterprises that are difficult to continue to operate due to environmental protection reasons, tax burden management and other reasons due to excessive burden. At the same time, ensure that the enterprise's burden will not increase after the social security payment is transferred to the tax system.
The notice said:
It is strictly prohibited to organize the centralized settlement of the historical arrears of the enterprise;
Strictly implement the current social security fee collection policies
Translated by Mr. Zheng, it means that what was not paid before will be forgotten, and will be paid honestly in the future. Now we are studying measures to "appropriately reduce the proportion of social security contributions of units, and ensure that the overall payment burden of enterprises will not be increased".
Self organization is strictly prohibited
Centralized settlement of historical arrears of enterprises
How "timely help" is it not to recover the social insurance premiums?
In the past, individual income tax and social security were collected by the tax department and the social security department respectively. When units reported the social security payment base to the social security department, "low payment" became an open secret for enterprises. Generally, two-thirds of private enterprises paid according to the lower limit of local social security payment standards.
The White Paper on Social Security of Chinese Enterprises 2017 shows that in 2017, only 24.1% of enterprises paid social security at full wages, while 22.9% of enterprises paid social security at the minimum floor, 22.9% of enterprises graded by themselves, and 11.3% of enterprises paid partial wages. From the trend, the proportion of enterprises with compliant social insurance payment base has continued to decline in recent years, from 38.3% in 2015 to 24.1% in 2017.
As soon as the notice of non recovery of social security is issued, it means that the enterprises that fail to pay social security according to the regulations can put their hearts down.
Strictly implement
Current social security fee collection policies
In addition to letting bygones be bygones, the notice also said, "Strictly implement the current social security fee collection policies".
Take a "reassuring pill" to suppress the shock. It's still necessary to pay!
First of all, we should take a correct view of the unified collection of social security by the tax authorities:
one
The tax department has strong collection and payment rigidity
Zhang Lianqi said that the tax department has a set of accurate and strict statistical methods for the calculation of total wages. The calculation of wages is in accordance with the Regulations on the Composition of Total Wages issued by the National Bureau of Statistics, and the collection is rigid. The tax department collects the social insurance fees. After the employer declares, the tax authority automatically generates the payment base of the insured company and individual according to the provisions of the payment document. The phenomenon of enterprises falsely reporting the social insurance payment base will be eliminated. At the same time, the amount of individual social insurance payment will also be increased.
After the tax collection and management responsibilities are transferred, the tax department is responsible for the collection and management of social security fees, but the social security department is still responsible for the formulation of social security policies, the expansion of insurance coverage, and the payment of benefits.
two
The tax burden of compliant enterprises will decrease gradually and reasonably
The tax bureau fully took over the collection of social security, which has no impact on the tax burden of compliant enterprises. On the contrary, with the further decline of social security rates, the tax burden of enterprises that pay fees according to law will gradually and reasonably decline after tax collection. This year, the Ministry of Human Resources and Social Security and the Ministry of Finance jointly issued the Notice on Continuing to Periodically Lower the Social Insurance Rate, which will continue to periodically lower the social insurance rate from May 1 this year. The executive meeting of the State Council on September 6 also stressed that we should pay close attention to the study of appropriately reducing the social insurance rate to ensure that the overall burden on enterprises will not be increased.
three
The rights and interests of employees will be protected
It can be seen that the tax department took over the collection of social security in an all-round way. On the one hand, for some small and medium-sized enterprises that did not comply with the regulations, the tax burden did increase to a certain extent, but for employees, it increased the protection of social security and protected the rights and interests of employees. Therefore, this policy is not only a guarantee for the future social security rights and interests of in-service employees, but also a guarantee for the benefits of current retired employees, thus forcing enterprises to improve and operate in compliance.
Most importantly, if you don't pay social security, you will be blacklisted!
On October 16, the Ministry of Human Resources and Social Security issued the Interim Measures for the Administration of Serious Dishonesty "Blacklist" in the Field of Social Insurance (Draft for Comments), specifying that "blacklist" refers to the record information of serious dishonesty of employers, social insurance service institutions and their relevant personnel, and all kinds of insured and benefit recipients who violate the relevant laws, regulations and rules of social insurance.
Article 5 lists the scope of joining the blacklist:
What are the consequences of being blacklisted?
Will be publicized on the website of the Ministry of Human Resources and Social Security at the same level and uploaded to the national credit information sharing platform;
It will be restricted in government procurement, transportation and travel, bidding, production license, qualification review, financing loan, market access, tax preference, merit evaluation, etc. within the maximum five years.
So many entrepreneurs told us ordinary people What does it matter?
Although the official said it would not be recovered, you, as an employee, can still protect your own rights and interests and recover social security according to law.
1 It is not allowed for employees to fail to pay social insurance. According to Article 72 of the Labor Law of the People's Republic of China, "the source of social insurance funds shall be determined according to the type of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law." For employers, paying social insurance is a legal obligation, So as long as you sign a labor contract with a regular unit, the unit must pay social insurance for you, and you must also pay social insurance according to the regulations.
2. The social insurance that the unit fails to pay the social insurance or is not allowed is the national compulsory insurance, and it is the legal obligation of the employer to handle the social insurance for the employees. Neither employers nor workers can arbitrarily dispose of this right and obligation. The agreement that the laborer voluntarily signs with the employer to give up participating in social insurance is in violation of the law and is invalid. As an invalid agreement, it has no legal binding force on both workers and employers, and the company should still assume the obligation to pay social insurance for employees. In addition, although employees voluntarily give up the right to enjoy social security, enterprises cannot give up the obligation to pay social security. If the employee requires the enterprise to make up the payment, the enterprise must make up 100% of the employee's social insurance. In addition, in case of accidents such as work-related injuries during the period of unpaid social insurance, the enterprise cannot escape its responsibility. No matter whether the employees voluntarily give up participating in the insurance, as long as the company does not pay social insurance to employees, the accidental injuries during work are recognized as work-related injuries, and the expenses originally paid by the work-related injury insurance fund must be paid by the company. If an employee dies on business, according to Chinese laws and regulations, the enterprise will also pay a one-time death allowance.
If the unit does not sign a labor contract with you, it can ask him to double his salary without signing a labor contract to pay twice his salary. One is that if the employer has not signed a written labor contract with the worker for more than one month but less than one year since the date of employment, it should pay twice the salary to the worker every month; Second, if the employer fails to conclude an open-ended labor contract with the worker in violation of regulations, it shall pay twice the salary to the worker every month from the date when the open-ended labor contract should be concluded.
4. If the unit refuses to pay you social security, it can ask the employer to compensate for the loss through arbitration or litigation. Whether during the duration of the labor relationship or after the termination of the labor relationship, the worker can file a case with the labor supervision department or go to the local social security center complaint Require employers to pay social insurance premiums in arrears.
The reduction of social insurance rate in the future is worth looking forward to
Experts believe that the social insurance rate should continue to "squeeze toothpaste", which can be reduced by 5 points at a time.
Since 2015, China has successively reduced or phased in the reduction of social insurance rates for four times, with the total social insurance rate reduced from 41% to 37.25%, and the cumulative reduction of enterprise costs was about 315 billion yuan.
In April this year, the Ministry of Human Resources and Social Security and the Ministry of Finance jointly issued a notice to continue to reduce the social insurance rate periodically from May 1, 2018. Taking pension insurance as an example, for provinces where the cumulative balance of the fund can be paid for more than 9 months, 19% of the unit contribution ratio can be implemented periodically until April 30, 2019.
Zhang Lianqi believed that just like the tax reduction of squeezing toothpaste, it is always difficult to "feel", and it is necessary and feasible to reduce the social security fees by five points at a time.
Social security standards are the general trend, and enterprises still need to improve themselves.
It is the general trend to standardize the social security payment. Entrepreneurs should keep calm about the upcoming new social security policy. From their own point of view, they should consider more about the strategic development of enterprises and start from the actual internal needs. Instead of risking being blacklisted, they should change the personnel structure, salary structure, employment model, and liberalize and mechanize personnel, Let the enterprise go to the next level and stand in the forest of competition.
Editor in charge: Li Yanli
