Article 1 These Measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees (hereinafter referred to as the "Regulations") for the purpose of regulating the administration of the declaration and payment of social insurance fees.

Article 2 The social insurance premium mentioned in these Measures refers to the basic old-age insurance premium, unemployment insurance premium and basic medical insurance premium. The declaration and payment of work-related injury insurance premiums and maternity insurance premiums can be implemented with reference to these measures.

Article 3 These Measures shall apply to the declaration of payment by the payer and the collection of social insurance premiums by social insurance agencies. Measures for the payment and management of social insurance premiums collected by tax authorities shall be formulated separately.

Article 4 A payer shall apply to the social insurance agency that has registered social insurance for payment declaration.

Article 5 The payer shall file a payment declaration with the social insurance agency before the 5th of each month, and submit the social insurance premium declaration form (hereinafter referred to as the declaration form), the withholding statement and other materials stipulated by the social insurance agency.

If it is difficult for the payer to apply for social insurance payment declaration in the social insurance agency, it may be declared by mail with the approval of the social insurance agency. The actual declaration date is the postmark date of the mailing place.

Article 6 If the payer is unable to apply for social insurance premiums on schedule due to force majeure, it may postpone it. However, it shall report to the social insurance agency immediately after the force majeure situation is eliminated. The social insurance agency shall ascertain the facts and approve them.

Seventh social insurance agencies should immediately review the declaration form and related materials delivered by the payment unit. The "Payment Unit Declaration Form" with complete application materials, consistent payment base and rate, and consistent number of declarations has been signed and approved; Put forward audit opinions on the declaration forms that do not meet the requirements, and review them again after being revised by the unit that pays the refund; For those who cannot be audited immediately, the social insurance agency shall complete the audit within 2 days from the date of receiving the payer's declaration form and related materials.

Article 8 If the payer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency may temporarily determine the amount payable according to 1 10% of the amount paid by the payer last month; If there is no amount paid last month, the social insurance agency may temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.