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单位欠缴社保费将收滞纳金
2017-08-28 10:41:07 中国青年网
核心提示
■用人单位应于每月8日前到分中心申报当月应缴纳的社保费
■用人单位及个人参保人员应于每月18日前足额缴纳社保费
本报讯(记者 廖晨霞 通讯员 曲颖)日前,记者从市社保中心获悉,为规范社会保险费征收管理,引导用人单位及个人按时足额缴纳社会保险费,切实维护参保人员社保权益,市人社局出台了《关于进一步规范社会保险费征收管理的通知》。自9月1日起,用人单位应于每月8日前到分中心申报当月应缴纳的社保费,用人单位及个人参保人员应于每月18日前足额缴纳社保费。
据了解,《通知》从五个方面对本市现行的社会保险政策提出了进一步的规范要求:一是明确提出在一个自然年度内,用人单位首次申报缴费后,以后月份缴费情况没有变动的,可以不再办理申报手续,由分中心依据系统内记载的单位信息,按月核定;二是用人单位未在规定的时间内到分中心申报资料,核定当年度缴费基数的,分中心应按照该用人单位上月缴纳社会保险费基数的110%,核定征收各项社会保险费;三是用人单位及在个人缴费窗口缴费的灵活就业人员,应在申报核定当月的18日前,足额缴纳社会保险费;四是用人单位未按时缴纳当月社会保险费的,申报补缴费时,自应缴未缴的次月1日起至申报补缴费之日止,按日加收万分之五的滞纳金;五是将逾期未缴社会保险费的用人单位,纳入社会保险欠费管理,通过采取下达限期补缴通知书、开展稽核检查、银行账户查询、申请人力社保行政部门强制划拨、申请法院强制执行等法律手段,依法强制追缴。
依据《通知》的相关规定,市社保中心及时调整了经办程序,即自2017年9月结算期开始,用人单位应在每个自然月的8日前,到参保的社保分中心办理当月社会保险申报缴费手续;用人单位在8日前未申报的,分中心自当月9日起,按照系统内记载的用人单位用工人数及核定的缴费基数,批量生成当月应缴纳社会保险费金额并发出征集委托银行扣款;对当月18日前(含18日),用人单位仍未足额缴纳当月社会保险费的,自19日起,将应缴未缴金额纳入社会保险欠缴管理;以后月份用人单位申报补缴社会保险费的,自欠缴的次月1日起至申报补缴费之日止,按日加收万分之五的滞纳金。社保中心再次提示,用人单位及个人参保人员一定要按照新规定时间按时足额缴纳社会保险费,以免漏缴影响社保待遇。
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