Do social security and medical insurance need annual review?

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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 coverage of social insurance and standardize the payment behavior of employers 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 Social Insurance Fees (1999 Order No.0/) and Shenyang's "100-day Action" plan for the collection and payment of old-age insurance. First, the scope of annual review All the insured and uninsured units and individual industrial and commercial households that are included in the scope of enterprise endowment insurance in our city are within the scope of annual review of social insurance (including organs, institutions and social organizations with temporary employment). The insured shall conduct an inspection once a year, and the uninsured shall conduct an inspection at the same time as the new insurance registration. Second, the annual review schedule first stage publicity start-up stage August 2007 1 a few days ago, the municipal labor and social security department issued an annual review notice through the news media, the 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 notices 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 old-age insurance (the annual review unit can also download the annual review registration form of Shenyang social insurance 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 propaganda 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 propaganda, and post publicity slogans and annual review notices in the community. The second stage is the preparation stage for the self-study exam. 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 fees. 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 formalities of participating in various insurances; 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 pay back to the local tax department in time. Where the arrears are paid before September 1 2007, and the missed payment is paid through self-examination, no late payment fee may be charged. 2. After the annual notice is issued, 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 statement of income tax in 2006-"List of wages, salaries, trade union funds and other three 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 endowment insurance and 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 insured are consistent with the information in the computer system, and correct any missing items or inconsistent contents in time; Second, it is very important to verify whether the number of participants in endowment insurance and medical insurance is consistent. 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 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 review units that have participated in medical insurance and endowment insurance, the pension center should be docked with the insured data of the medical insurance center. After the annual review staff enters the company code, the system will automatically prompt the difference of the insured. The number of people who participate in medical insurance is greater than the number of people who participate in endowment insurance, and it is necessary to urge the insured units to make up the vacancies in time. If the number of medical insurance participants is less than the number of endowment insurance participants, the annual examination unit shall be notified to go to the medical insurance center to handle the increase or decrease of personnel, and the annual examination shall be conducted 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 cooperate closely. 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 do not 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 examination to the Municipal Local Taxation Bureau every ten days according to the handover form between the pension center and the local taxation bureau, so as to ensure that the units that have completed the annual examination pay various social insurance premiums according to the number of insured persons after the annual examination. 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 copy of relevant information provided by the defaulting unit to the corresponding local tax bureau. 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 more than 5000 yuan 1000 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 and are not insured to the labor security supervision departments at the municipal and district levels, 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 the sale of 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 handling in accordance with the "Action Plan for Expanding the Collection and Payment of Old-age Insurance in Shenyang". V. Several requirements 1. Annual review is an important work to strengthen the management of enterprise insurance registration. The overall guiding principles of annual review are: comprehensive coverage, meticulous annual review, strict policy control and outstanding annual review results. Through the annual review, we will further improve the accuracy of unit information, and strive to unify basic information, the number of insured persons, and standardize work processes. I hope that the leaders of all departments will attach great importance to it, carefully organize, carefully arrange and rationally arrange personnel to ensure the smooth implementation of the annual review. 2. Combine the annual review with the 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 the occurrence of 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 being stamped with the annual seal of Shenyang social insurance. 3, all units should do a good job in the annual enterprise data storage, binding, registration and statistics. The progress and quality of this work will be included in the year-end performance appraisal system.