1000 Business Lessons Every Businessman Must Know

Chapter 118 Common Sense of Social Security Law Every Boss Must Know
970. Collection scope of social insurance premiums
The "Interim Regulations on the Collection and Payment of Social Insurance Premiums" stipulates that the scope of collection and payment of basic endowment insurance premiums includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, public institutions that implement corporate management and Its employees; the scope of collection and payment of basic medical insurance premiums includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their staff, public institutions and their employees, private non-enterprises Units and their employees, social organizations and their full-time personnel; the scope of unemployment insurance premium collection includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, public institutions and their employees.Employees include all individuals who have a labor relationship with the employer, that is, not only regular employees, but also temporary workers; not only employees with local household registration relationships, but also employees with household registration relationships in other places; not only urban employees, but also migrant workers ; Including not only Chinese employees, but also foreign employees.

The "Interim Regulations on the Collection and Payment of Social Insurance Premiums" also authorize the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government to stipulate that individual industrial and commercial households in cities and towns be included in the scope of collection and payment of basic endowment insurance premiums and basic medical insurance premiums, and that the social Groups and their full-time personnel, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees are included in the scope of unemployment insurance premium collection.

971. Can social insurance premiums be reduced or exempted?

Basic endowment insurance and basic medical insurance are combined with social pooling and personal accounts. Basic endowment insurance personal accounts and basic medical insurance individual accounts are important components of basic endowment insurance benefits and basic medical insurance benefits, and unemployment insurance benefits for unemployed people also It is linked to the number of years I have participated in unemployment insurance.

All of these determine that social insurance premiums cannot be reduced or exempted.If the social insurance fee is reduced or exempted, the personal account cannot be recorded, which will damage the individual's social insurance rights and interests; at the same time, if the social insurance premium is allowed to be reduced or exempted, it will also damage the rights and interests of other payment units and individuals, which is tantamount to encouraging other payment units and payment individuals to not Pay social insurance premiums, so it is not conducive to the collection of social insurance premiums.

972. What are the penalties for violating the "Interim Regulations on the Collection and Payment of Social Insurance Premiums"?

The "Interim Regulations on the Collection and Payment of Social Insurance Premiums" stipulates punishment measures for two violations of discipline.

1. If the payment unit fails to handle social insurance registration, change registration or cancellation registration in accordance with the regulations, or fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the labor security administrative department shall order it to make corrections within a time limit; if the circumstances are serious, the directly responsible supervisor A fine of not less than 1000 yuan but not more than 5000 yuan may be imposed on the personnel and other directly responsible persons; if the circumstances are particularly serious, a fine of not less than 5000 yuan but not more than 1 yuan may be imposed on the directly responsible supervisor and other directly responsible persons.

2. Where the payment unit violates the laws, administrative regulations and relevant state regulations on finance, accounting and statistics, forges, alters, deliberately destroys relevant account books and materials, or does not set up account books, so that the payment base of social insurance premiums cannot be determined, except In addition to imposing administrative penalties, disciplinary actions, and criminal penalties in accordance with the provisions of laws and administrative regulations, the social insurance agency shall determine the payable amount based on 110% of the unit's previous month's payment amount (if there is no previous month's payment amount, the social insurance agency shall The office shall temporarily determine the payable amount according to the unit's operating conditions, number of employees and other relevant conditions); if the payment is delayed, the labor security administrative department or taxation authority shall impose a late payment fee of 2‰ per day, and the directly responsible person in charge and Other directly responsible persons shall be fined not less than 5000 yuan but not more than 2 yuan.

The "Interim Regulations on the Collection and Payment of Social Insurance Premiums" also stipulates that if the payment unit refuses to pay social insurance premiums and late payment fees within the time limit, the labor security administrative department or taxation authority shall apply to the people's court for compulsory collection.

973. What is enterprise supplementary pension insurance?

Enterprise supplementary endowment insurance refers to a kind of supplementary endowment insurance established by the enterprise for its employees according to its own economic strength and under the implementation policies and implementation conditions stipulated by the state.Enterprise supplementary endowment insurance resides in the second level of the multi-level endowment insurance system, which is implemented by the state's macro guidance and internal decision-making of enterprises.

Enterprise supplementary endowment insurance and basic endowment insurance are both different and related.

The difference between the two is mainly reflected in the different levels and functions of the two types of endowment insurance, and their connection is mainly reflected in the fact that the policies and levels of the two types of endowment insurance are interrelated and inseparable.Supplementary endowment insurance for enterprises is managed by the labor and social security department. Units that implement supplementary endowment insurance should choose institutions recognized by the labor and security administrative department to handle it.There are three ways to raise funds for enterprise supplementary pension insurance: pay-as-you-go system, partial accumulation system and full accumulation system.Enterprise supplementary endowment insurance premiums may be fully borne by the enterprise, or jointly borne by the enterprise and the employees, and the proportion of the burden shall be determined by the agreement between the employer and the employee.Enterprises generally have a board of directors composed of both labor and capital, which is responsible for supplementary pension insurance matters.

974. Characteristics of unemployment insurance

Unemployment insurance refers to a system that is enforced by the state through legislation, and the society establishes a fund to provide material assistance to workers whose source of livelihood is temporarily interrupted due to unemployment.It is an important part of the social security system and one of the main items of social insurance.

Unemployment insurance has the following main features:

(1) Universality.It was established mainly to guarantee the basic livelihood of wage earners after unemployment, and its coverage includes most members of the labor force.Therefore, when determining the scope of application, the insured units should be regardless of departments and industries, regardless of the nature of ownership, and their employees should be regardless of the form of employment, regardless of whether they live in urban or rural areas. After the labor relationship is terminated or terminated, as long as the person meets the conditions, All are entitled to unemployment insurance benefits.

(2) Mandatory.It is enforced through national laws and regulations.According to regulations, units and their employees within the coverage of the unemployment insurance system must participate in unemployment insurance and fulfill payment obligations.According to relevant regulations, units and individuals that fail to fulfill their payment obligations should bear corresponding legal responsibilities.

(3) Mutual aid.Unemployment insurance funds mainly come from social raising and are jointly borne by units, individuals and the state. The payment ratio and payment method are relatively stable. Unemployment insurance premiums raised are all incorporated into unemployment insurance regardless of the source of the source or the nature of the paying unit. The fund is uniformly dispatched and used in the overall planning area to play a mutual aid function.

975. Necessary conditions for enjoying unemployment insurance benefits

The "Unemployment Insurance Regulations" stipulates that unemployed persons must meet the following conditions before they can enjoy unemployment insurance benefits:
① Participate in unemployment insurance in accordance with the regulations, and the unit and I have fulfilled the payment obligation for one year;
② Suspension of employment not due to the person's will;
③ Have gone through unemployment registration and have job hunting requirements.Unemployed persons who meet the above conditions should go to the unemployment insurance agency to apply for registration for unemployment insurance benefits in a timely manner. After verification and confirmation, they will receive unemployment insurance benefits on a monthly basis according to the prescribed amount and enjoyment period from the date of registration, and Enjoy other unemployment insurance benefits.

The time limit for unemployed persons to enjoy unemployment insurance benefits is calculated according to the length of time the unemployed persons belonged to before unemployment and the cumulative payment period of themselves.The specific regulations are: if the cumulative payment period is over 1 year but less than 5 years, the maximum period for receiving unemployment insurance benefits is 12 months; if the cumulative payment period is over 5 years but less than 10 years, the maximum period for receiving unemployment insurance benefits is 18 months Months; if the cumulative payment time is more than 10 years, the maximum period for receiving unemployment insurance benefits is 24 months.If the unemployed person becomes unemployed again after re-employment, the payment time shall be recalculated, but the period for receiving unemployment insurance benefits may be calculated together with the period for unemployment insurance benefits that should have been received but not yet received for the previous unemployment, and the longest period shall not exceed 24 months.

The "Regulations on Unemployment Insurance" also stipulates that unemployed persons who meet the minimum living guarantee conditions for urban residents during the period of receiving unemployment insurance benefits shall enjoy the minimum living guarantee treatment for urban residents in accordance with regulations.Laid-off workers from state-owned enterprises who have not achieved reemployment after rescinding the agreement with the reemployment service center can apply for unemployment insurance benefits and minimum living security benefits for urban residents.

976. What is maternity insurance?
Maternity insurance is a social insurance system that stipulates through national legislation that the state and society will provide material assistance in a timely manner when the labor force is temporarily interrupted due to childbirth.

my country's maternity insurance treatment mainly includes maternity allowance and maternity medical treatment.Maternity allowance is used to guarantee the basic living needs of female employees during their maternity leave; maternity medical treatment is used to guarantee the basic medical care needs of female employees during pregnancy and childbirth and when employees undergo birth control operations.

生育保险的法律依据是：1994年7月5日颁布的《劳动法》；原劳动部于1994年12月14日发布的《企业职工生育保险试行办法》。相关规定有：1988年7月21日颁布的《女职工劳动保护规定》；原劳动部于1988午9月4日发布的《关于女职工生育待遇若干问题的通知》。

(End of this chapter)