What are the procedures for the annual review of endowment insurance?

This is a notice about the implementation plan of the annual review of enterprise social insurance in Shenyang in 2007. In order to further expand the social insurance coverage and standardize the employer's insurance payment behavior according to law, according to the State Council's Provisional Regulations on the Collection and Payment of Social Insurance Fees (1999 Order No.259), the Ministry of Labor and Social Security's Interim Measures for the Registration and Management of the Collection and Payment of Social Insurance Fees (1999 Order No.0) and Shenyang's "Hundred Days Action" on the Collection and Payment of Endowment Insurance. I. Scope of Annual Review All the insured and uninsured units and individual industrial and commercial households in our city that are included in the scope of enterprise endowment insurance are within the scope of annual review of social insurance (including temporary employees of organs, institutions and social organizations). The insured shall be examined annually, and the uninsured shall be examined annually at the same time as the new insurance registration. II. Annual Review Schedule Phase I Publicity and Start-up Phase In August 2007 1 A few days ago, the municipal labor and social security department issued an annual review announcement through the news media, Shenyang Pension Insurance Management Center (hereinafter referred to as the Pension Center) and the extranet of Shenyang Local Taxation Bureau. The Municipal Pension Center and the Municipal Local Taxation Bureau post annual review announcements in their respective service (tax) halls, inform the annual review units of the information they need to carry, and issue the Annual Review Registration Form of Shenyang Endowment Insurance (the annual review units can also download the Annual Review Registration Form of Shenyang Social Insurance and other annual review materials through the website, and make good preparations for the annual review. Download address: http// or http//). The county (city) government should do a good job in social publicity in the local area, neighborhood offices and communities should actively cooperate with the annual review of social insurance, do a good job in public welfare publicity, and post publicity slogans and annual review instructions in the community. The second stage is the preparation stage of the self-taught examination. From August 1 day, 2007 to August 3 1 day, 2007, all units participating in the annual review checked their insurance information and paid their own expenses. 1, the insured units should check the basic information of the insured units one by one. If a labor contract is not signed, it is necessary to sign a labor contract with the employee before the annual review and go through the insurance procedures for various types of insurance; It is necessary to ensure that the number of participants in enterprise endowment insurance and medical insurance is the same. If it is inconsistent, it is necessary to go through the formalities of personnel increase or decrease at various social security agencies before August 3, 20071; If there is a salary base and arrears found in the self-examination, it is necessary to go to the local tax department to pay back in time. Anyone who pays the arrears before September 1 day, 2007 and makes up the arrears through self-examination shall not be charged a late fee. 2. After the release of the annual notice, the uninsured unit shall go to the social security agency for insurance registration in time during the annual review. 3, the insured units in the basic information check and self-examination work is completed, especially in the medical insurance and old-age insurance information check and adjustment of the same situation, can fill in the "Shenyang social insurance annual registration form", and to the district, county (city) pension sub-center for annual review. 4. The wage manual that the employer must carry when handling the annual review (1); (2) July salary payment schedule; (3) July employee roster (including electronic information disk); (4) A copy of the local tax registration certificate; (5) Organization code certificate; (6) Shenyang social insurance annual report; Defaulters should also bring copies of the following materials: ① balance sheet (one month before the annual review); ② Cash flow statement (one month before annual review); ③ Final settlement of income tax in 2006-"List of three funds such as wages and salaries and trade union funds" (enterprises subject to income tax verification and collection). Stage III Annual Review Stage From September 1 day, 2007 to October 3 1 day, the annual review of the insured units was officially accepted by the pension sub-centers in all districts and counties (cities). At the same time, the Municipal Social Security Leading Group organized and deployed labor security, local tax, auditing, finance, industry and commerce departments to form a joint law enforcement team for the expansion and collection of endowment insurance, and conducted a joint annual audit of the insured employers with more than 100 employees. Concealing or underreporting the total amount of wages paid, the number of insured persons, malicious arrears and evasion of old-age insurance premiums will be punished according to law. The fourth stage is the summary stage, from June 2007 1 1 to June 2007 1 1, summarizing the annual review. Three. The way, content and procedure of the annual review are carried out in the form of information linkage between endowment insurance and medical insurance. The key contents of the annual review include: first, to verify whether the basic information reported by the employer and the number of employees participating in the insurance are consistent with the information in the computer system, and correct them in time if there are omissions or inconsistent contents; Second, it is very important to verify whether the number of participants in endowment insurance and medical insurance is consistent, and if not, it should be adjusted in time (unless otherwise stipulated by the policy). The specific operation steps are as follows: 1. First, carefully check the annual review data provided by the annual review unit to see if the annual review data is complete. If the annual review information provided is incomplete, the annual review unit is required to complete the information, otherwise the annual review will not be conducted. 2. Check the insured information (including the detailed information of the insured) of the annual inspection unit with the basic information and personnel information of the insured unit in the system one by one. The main contents of the inspection include whether the employee's name and ID number are correct. Where the wrong information is found, it should be identified by the annual examination unit, explain the reasons and correct the wrong information in time. For the annual audit units that have participated in medical insurance and endowment insurance, the pension center should connect with the data of the insured in the medical insurance center. After the annual staff enters the company code, the system will automatically prompt the difference of the insured. The number of people participating in medical insurance is greater than the number of people participating in endowment insurance, so it is necessary to urge the insured units to make up the missing personnel in time. If the number of medical insurance participants is less than the number of endowment insurance participants, it shall notify the annual examination unit to go to the medical insurance center to handle the increase or decrease of personnel, and then conduct the annual examination after the information is consistent. In the medical insurance center, units with one household insured and multiple households participating in endowment insurance must write proof materials, make adjustments according to the principle that one tax registration corresponds to one household, and then conduct annual examination. 3. After the annual review, the pension center, local taxation bureau and medical insurance center should strengthen cooperation and close cooperation. The medical insurance center is responsible for providing the approved payment information in a timely manner every month, and the local taxation bureau is responsible for providing and urging enterprises that only declare taxes and fail to declare pension and medical insurance premiums to register with the pension center and medical insurance center in time. The pension center is responsible for feeding back the information after the annual review to the Municipal Local Taxation Bureau every ten days according to the receipt of the pension center and the local taxation bureau, so as to ensure that the units that have completed the annual review pay various social insurance premiums according to the number of insured persons after the annual review. After the annual review, the Pension Sub-center is responsible for handing over the Shenyang Annual Review Registration Form reported by each annual review unit and the copies of relevant materials provided by the defaulting unit to the corresponding local tax bureaus. Fourth, units that have not been examined annually and are not insured are treated as 1. According to Article 23 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council): "If the employer fails to register, change or cancel the registration of social insurance in accordance with the regulations, or fails to declare the amount of social insurance fees that should be paid in accordance with the regulations, the administrative department of labor security shall order it to make corrections within a time limit; If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be fined between 5,000 yuan and 5,000 yuan; If the circumstances are particularly serious, the directly responsible person in charge and other directly responsible personnel may be fined from 5,000 yuan to 65,438 yuan+0,000 yuan. " 2. As of the date of annual review, in the afternoon, the pension center will hand over the list of employers who fail to conduct annual review on schedule and are not insured to the labor security supervision departments at the municipal and district levels, and focus on monitoring their employment status according to the division of responsibilities, and impose penalties according to relevant regulations. 3. The pension center is responsible for feeding back the information of the units that have completed the annual review and the list of uninsured employers to the tax authorities on schedule. After the deadline for annual examination, the tax authorities shall urge the employers who have not conducted annual examination and are not insured to go through the annual examination procedures at the endowment insurance management sub-center when applying for invoices. For those who refuse to apply for insurance registration and annual examination, the tax authorities may suspend their sales invoices and the preferential tax policies they have enjoyed. 4, city, district, county (city) medical center for failing to conduct annual examination of the employer, in the process of payment verification, urge them to go to the pension center for annual examination procedures, otherwise the payment verification of the unit will be suspended. 5. For the employer who fails to conduct the annual review on schedule, the pension center will suspend the procedures for personnel changes of the unit; Suspension of retirement approval procedures until the unit participates in the annual review. 6. After the annual review, the pension center shall report the list of enterprises in arrears to the municipal social security work leading group, and the municipal social security work leading group shall hand it over to the relevant departments for processing in accordance with the "Shenyang Old-age Insurance Expansion Plan for 100 Days". V. Several requirements 1. Annual examination is an important work to strengthen the management of enterprise insurance registration. The general guiding principles of annual review are: comprehensive coverage, detailed annual review links, strict control of policies and outstanding annual review results. Through the annual review, the accuracy of unit information will be further improved, and efforts will be made to unify basic information, the number of insured persons and standardize work processes. It is hoped that leaders of all departments will attach great importance to it, carefully organize, carefully arrange and reasonably arrange personnel to ensure the smooth implementation of the annual review. 2. Combine the annual review with daily business, and complete the basic information and registration information of the enterprise through the annual review. Focus on checking whether the enterprise information in the business system is consistent with the Shenyang Social Insurance Annual Registration Form; Whether the number of employees in the enterprise is consistent with the number of insured persons, so as to prevent underpayment and missed payment. The number of medical and old-age insurance participants involved in the table should be consistent with the number of participants in the insurance information database before stamping the annual seal of Shenyang social insurance. 3, all units should do a good job in the annual enterprise data retention, binding, registration and statistics. The progress and quality of this work will be included in the year-end performance appraisal system.

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