Notice of Beijing Municipal Bureau of Human Resources and Social Security and other four departments on issues related to the consolidated declaration of ＂five insurances and one fund＂ payment wages i
Jingren Social Security Fa [2023] No.14
District Human Resources and Social Security Bureaus, Medical Security Bureaus, Social Affairs Bureau of Beijing Economic and Technological Development Zone, Social Insurance Security Center, State Taxation Administration of The People’s Republic of China, Beijing District (Region) Taxation Bureau, Beijing Housing Provident Fund Management Center, various social insurance agencies, and relevant insured units:
In order to ensure the normal collection of social insurance (pension, medical care, unemployment, work injury and maternity) and housing provident fund (hereinafter referred to as "five insurances and one fund") in 2023, and improve the convenience of service, in accordance with the principle of "one source for one number, information sharing and one-step processing", the relevant issues concerning the declaration of social insurance and housing provident fund payment wages in 2023 are hereby notified as follows:
One,Social insurance premiums in this Municipality are managed by human resources and social security departments and medical insurance departments, and levied by tax departments. Housing provident fund is managed and levied by Beijing Housing Provident Fund Management Center. In order to facilitate the employer, simplify the handling process, improve the service efficiency, and unify the entrance, standards and caliber, the employer (including government agencies and institutions) consolidated the application for "five insurances and one fund" payment wages in 2023 on the website of Beijing Municipal Bureau of Human Resources and Social Security, and the municipal human resources and social security department transmitted the relevant data to the tax department, medical insurance department and provident fund department after the application was completed.
Second,The time limit for reporting the "five insurances and one gold" payment salary in 2023 is from June 10, 2023 to July 25, 2023.
Third,The employer takes the average monthly salary of employees in 2022 (natural year) as the basis for reporting the "five insurances and one gold" payment salary in 2023. When reporting, there is no upper or lower limit on the average monthly salary; When the human resources and social security department, the medical insurance department and the provident fund department approve the payment of wages, the payment base shall be approved separately in accordance with the upper and lower limits of "five insurances and one gold" in this Municipality. The employing unit shall truthfully declare the average monthly salary of employees in the previous year, and shall not conceal or omit it. Since July 2023, employers and employees have determined the payment amount and paid the fees according to the approved base.
Fourth,According to the relevant provisions of Article 62 of the Social Insurance Law of People’s Republic of China (PRC), if the employer fails to declare the social insurance payment wages on time, the social insurance payment wages for 2023 will be determined according to 110% of the unit’s payment amount last month from July 2023.
Five,The employer can declare the "five insurances and one gold" payment salary through the website of Beijing Human Resources and Social Security Bureau (http://rsj.beijing.gov.cn), and submit it online, which will take effect immediately without providing paper materials.
Employers can also use the software "Enterprise Management Subsystem of Beijing Social Insurance System" (hereinafter referred to as "Enterprise Edition") to declare social insurance payment wages. If you declare the social insurance payment wages through the enterprise edition, you need to print the Summary Form of Beijing Social Insurance Payment Wages in 2023 in duplicate. After the employer affixes the official seal and signs it, you should go to the social insurance agency with the summary form and the offer document.
Six,Units that have participated in the basic old-age insurance for government agencies and institutions are required to declare the "five insurances and one gold" and the basic old-age insurance for government agencies and institutions and occupational annuity payment wages in 2023 through the website of Beijing Municipal Bureau of Human Resources and Social Security in accordance with the Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Implementing the Decision of the State Council on the Reform of the Old-age Insurance System for Staff in Government agencies and institutions (No.28 [2015]).
To declare the social insurance payment wages through the stand-alone version of the endowment insurance for institutions and institutions, it is necessary to print the Summary Table of Social Insurance Payment Wages for Institutions and Institutions in Beijing in 2023 in duplicate, and affix the seal of the competent department, and the employer and the social insurance agency shall each keep one copy.
Seven,Through the website of Beijing Human Resources and Social Security Bureau, the employer who declares the "five insurances and one gold" payment wages can check the declaration results of social insurance premiums at any time; The declaration results of housing provident fund can be inquired after the entrusted collection date of the unit in July, and the non-entrusted collection unit can be inquired after July 25th. If the adjustment of housing provident fund is unsuccessful, it can be declared again through the housing provident fund management department.
Eight,Employers can call the social insurance hotline 12333 if they have any questions when handling five social insurance payment wage businesses; Employers can call the housing provident fund hotline 12329 if they have any questions when handling the payment of wages for housing provident fund.
Beijing Municipal Bureau of Human Resources and Social Security
State Taxation Administration of The People’s Republic of China Beijing Municipal Taxation Bureau
Beijing Municipal Medical Security Bureau
Beijing Housing Fund Management Center
June 5, 2023
(This piece is made public voluntarily)