社会保险费征缴知识讲座

• 机 构: 安徽省地税局基金处协办
• 出 处: 税收科技
• 发表日期: 2002年01期
• 关键词: 工资基数 保险费征缴 养老保险费 缴费比例 职工工资总额 基础养老金 企业工资总额 养老保险改革 退休职工 职工人数

缴费单位申报社会保险费必须提供如下资料:在办理社会保险登记时和每年年初,必须向社会保险经办机构提供应缴费人员名单和本单位职工工资总额。缴费单位当月申报的缴费人员、缴费基数与上月申报有变动的,应提供变动的明细情况。缴费单位申报的基本养老保险费、基本医疗保险费中个人应缴纳的数额单列。

The unit that declares social insurance premiums must provide the following information: At the time of registration of social insurance and at the beginning of each year, it is necessary to provide social insurance agencies with the list of personnel to be paid and the total amount of employees’ wages. Payment unit declared in the month of contributors, payment base and last month to declare a change, should provide details of the changes. The basic old-age insurance premiums declared by the paying unit and the individual’s basic medical insurance premiums should be paid separately.