To Check Your Social Security In The Strictest Era!最严征管时代,社保查漏补缺

At recent, many companies have received notification from the Tax Bureau and they are requesting to pay the difference in Social Security or to purchase Social Security for employees. 相信这几天很多企业收到税局通知,要求补缴社保差额或者为员工补买社保。 What happened? 为何会出现严征社保现象? Various Government Departments Jointly held a Video Conference on mobilization and deployment of management duties of Social Insurance Premiums and Non-tax Revenue Collection on August 20, 2018.  在2018年8月20日,政府各部门联合召开了社会保险费和非税收入征管职责划转工作动员部署视频会议。 The main content was that the Unified Collection of Social Security by the Tax Bureau was clarified after the merger of National and Local taxes. 主要内容是在国地税合并之后,明确由税局进行社保的统一征收。 © Image | SAT As is known to all, the system of Golden Tax System Phase III and Capability to collect and manage of Tax Bureau are growing stronger and it has become a thing of the past whether you buy social security with a sense of luck.  税局的金三系统和征管能力的日益强大已是众所周知,怀着侥幸心理可买可不买社保的时代已经成为过去! © Image | Google Tax Berau treats everyone equally no matter domestic and foreign-funded enterprises, Chinese or foreigners! 无论内外资企业,中国人还是外国人,税局一视同仁! What companies will be held accountable and punished? 什么企业会被追究责任并处罚? Do not pay social security. The focus of the audit is which company has never purchased Social Security for employees or legal representatives since the opening of the business! 不缴纳社保的企业。开业以来,从来没有为员工或法定代表人购买过社保的企业,是稽查重点!   Pay Social Security but do not in accordance with the declared wages. These companies will be ask for pay the Social Security agencies after the Tax Bureau system is compared. 缴纳但是不按照申报工资如实缴纳社保的企业。税局系统对比出来后,会要求补社保差额。 © Image | Google It is illegal that the employee voluntarily sign the agreement with the enterprise to abandon the Social Security. 员工自愿和企业签协议表明放弃社保,是违法行为,一样纳入稽查范围。 What punishment the companies will receive? 如何处罚? The employer shall be punished with a fine of more than one time but not more than three times the amount of Social Insurance Premium if does not purchase Social Security in accordance with the regulations. 用人单位不按照规定购买社保的,被罚应缴社会保险费金额一倍以上三倍以下的罚款。 The person who in charge directly responsible for the employees and other directly responsible personnel shall be fine less than 500 yuan to 3,000 yuan. 对其直接负责的主管人员和其他直接责任人员处五百元以上三千元以下的罚款。 © Image | Google Those who fail to pay Social Security in full and on time, shall be charged the Late Payment Fee of 0.05% per day from the date of defauit. 未按时足额缴纳社保的,从欠缴之日起,按日加收万分之五的滞纳金。 If the payment is not paid within the time limit, shall be fined the amount owed for an amount between than one to three times. 逾期仍不缴纳的,处欠缴数额一倍以上三倍以下的罚款。 What is the impact on the company? 对企业有什么影响? Increase the Operating Costs. 企业经营成本增加。 Companies do not purchase Social Security as required, the credit rating is likely to be affected and cannot be cancelled normally in the future. 不按规定购买社保的企业,公司信用等级极可能受影响,且日后无法正常注销。 © Image | Google There are already cases that many companies have to pay for Social Security before they can go through the cancellation process. 已经有企业出现需要补缴社保后才能办理注销流程的案例。 How to avoid in the future! 以后如何规避? The quantity of people who declare Social Security must be consistent with the quantity of people who declare Personal Income Tax. 社保申报的人数必须要与个税申报系统上的人数一致。 © Image | Google The amount of Declared Wages must be the same as the Billable Salary on Social Security. 申报工资的数额要与社保上的计费工资一致。 For example, Individual Salary Declaration of the employee is 3000, and Social Security should be also Corresponding to 3000. (例如:个人薪金申报3000,社保相对应的也要是3000。)   Social Security Collection for foreigners 对外国人的社保征管 We can know from the above picture that China has signed Bilateral Social Security Mutual Exemption Agreements with eight countries including Spain, the Netherlands, Switzerland, Finland, Canada, Denmark, South Korea and Germany. 如上图所示,中国已经和西班牙、荷兰、瑞士、芬兰、加拿大、丹麦、韩国、德国等八个国家签订了双边社保互免协定。  So foreigners who are not in the above nationality must levy Social Security in accordance with Chinese laws. 不在以上国籍的外国人,必须按照中国法律照规征收社保。 The companies being investigated do not have to anxious, legal compliance for employees to buy Social Security is the Social Responsibility of all enterprises in China, and every enterprise should fulfill its Social Obligations. 被查处的企业不必大呼冤枉,合法合规为员工购买社保本来是中国所有企业的社会责任,每一家企业都应该尽到应尽的社会义务。