Do wages and social security have to be consistent?
2022-04-30 0 By
Enterprise social security capture expends, must want to keep consistent with the salary of the individual?This question is mainly aimed at the social security tax reform.As we all know, from January 1, 2019, social security will be gradually collected by tax authorities, which means that the implementation and implementation of social security tax reform will be implemented slowly from 2019.With the powerful social security income tax + golden tax phase 3, as long as the comparison of wages and social security is inconsistent, enterprises will have problems.01 Salary and social security inconsistent tax risk analysis Theoretically speaking, salary and social security are consistent, but the inconsistency does not necessarily mean that the enterprise has a problem.Even if the system prompts an exception, it does not mean that the enterprise has a problem.For example, analyze the problem with your friends.A headquarters in Shenzhen, Li Si signed a labor contract in shenzhen headquarters, because Li Si is a deep household, required to pay in Shenzhen, the headquarters later sent to Shanghai company, Shanghai company is responsible for the payment and bear the salary withholding tax, social insurance.That Shanghai company, only wage withholding tax, no social security, the enterprise is not a great risk of tax?Some people have such a question: in Shanghai only pay individual tax, no pay social security, will be Shanghai tax bureau identified the company has a problem?Enterprises, because the tax bureau requires that social security and wages must be consistent, so the headquarters of the company is not allowed to deploy employees.Affirmation is no good, how does that see this to involve tax risk?We can look at it in two cases: Case 1: The enterprise’s human capital remains unchanged. How does the enterprise face the tax inspection?Need an enterprise to prove from many ways.Such as enterprise deployment agreement, pay according to the agreement, there are signature documents.Situation 2: How does the enterprise face the tax inspection when it adjusts personnel?Just like the case, Li Si pays social security in shenzhen headquarters and transfers it to Shanghai company, only deducts income tax.What about this situation?In accounting, this part of social security can be regarded as other accounts receivable/payable, and Shanghai Company can provide internal evidence for pre-tax expenditure.In fact, Li Si can pay social security and pay salary and deduct individual income tax at the headquarters.Because Shanghai undertakes social security, wages.Need Shanghai company to pay shenzhen headquarters, at the same time, Shenzhen headquarters to Shanghai branch to make out an invoice, for pre-tax deduction vouchers.Therefore, the tax risk of wages and social security must be associated with enterprise management.We need to have a thorough and thorough understanding of tax-related businesses, accurately understand tax-related policies, and then find a risk-controlled solution.02 to remember!According to the situation of the enterprise, the inspectors can start from the following four aspects: 1. Check the payroll voucher to check the enterprise personnel roster, attendance sheet, wage ledger and wage bar, and check whether the data of wages paid and wages paid by the bank are consistent.2, check the number of employees, salary standard check the number of employees analysis of enterprise accounting vouchers and original vouchers, combined with the production and operation of the enterprise and production scale to judge the number of employees and form a standard is reasonable.3. Check the difference between account and actual amount. Check whether the items of “employee compensation payable” of the enterprise are consistent with the actual total salary, and check whether the payment of various allowances, subsidies and bonuses is normal.4. Analyze enterprise data with the third-party information system, verify whether the personnel on the payroll are consistent with those who pay social security by using the golden tax phase III system and social security system, and check the individual tax and income paid by the enterprise.03 Social security attached to individual and enterprise risk attached to social security can be said to be a very common thing, but attached to social security individuals and enterprises will face what tax-related risks, do you know?Serious criterion should enter punishment!1, for the risk of personal ① cheating serious circumstances, to be sentenced!Basis “guangdong province social insurance fund supervises bylaw” as follows regulation, unit of choose and employ persons ought to deal with social insurance to register according to the regulation, declare the social insurance premium that ought to pay according to the facts, on time social insurance premium of pay of full member full amount.Any unit and individual may not obtain social insurance participation to protect and pay cost qualification through the means such as fictitious labor relation, forged proof material.If the social insurance administrative department discovers that any unit or individual is suspected of committing social insurance fraud while handling the case, it shall transfer the case to the public security organ at the same level according to law.In addition, according to the “Criminal Law of the People’s Republic of China” article 266 interpretation: fraud, falsifying proof materials or other means to defraud social insurance money or other social security treatment, belongs to the criminal law of 266 provisions of the public and private property fraud.② Attached to the unit run!What if the social security unit runs away?So what to do?Just think, the unit is willing to give you social security, the unit is not normal practice, at any time encounter tax-related risk.So, one caveat: If you’re on Social Security, check every month to see if you’re paying your social Security on time.Suspected insurance fraud.According to the Interpretation of Article 266 of the Criminal Law of the Standing Committee of the National People’s Congress, defrauding social insurance or other social security benefits such as pension, medical treatment, work-related injury, unemployment and maternity by fraud, forgery or other means is an act of defrauding public or private property as stipulated in Article 266 of the Criminal Law.④ May be included in the list of trust-breaking personnel.Basis “social insurance law” regulation, unit of choose and employ persons must have normal with laborer use work or labor concern, ability can give worker pay social security.If do not have labor concern, it is to belong to the behavior that attends social insurance with fraudulent, forgery material or other means violate rules actually.In 2019, the Ministry of Human Resources and Social Security issued the Interim Measures for the Management of The List of Serious trust-breaking Persons in the Field of Social Insurance, which clearly listed “those who participate in social insurance illegally by fraud, forgery of certification materials or other means, handle social insurance business for more than 20 times or make profits of more than 20,000 yuan” as the list of serious trust-breaking persons.2, for enterprise’s risk (1) concealing facts, the risk of false according to the measures for the supervision and inspection and payment of social insurance premiums of the second paragraph of article 15 of the regulations, to hide the truth, falsely report, conceal, false testimony, or conceals or destroys evidence, issued by the administrative department for labor security shall be given a warning, and may impose a fine of more than ten thousand yuan.Because join with false labor concern protect and the social security concern that builds belongs to invalid.At the same time, in the case of loss of social security fund, the social security audit department will recover the loss, and may deal with the enterprise and the person in charge of the enterprise according to the seriousness of the case. Those who constitute a crime are likely to be investigated for criminal responsibility.(2) wage fraud, welfare benefits of venture enterprises to employees for social security affiliation, said that with these people in the legal establishment of labor relations, affiliation personnel have the right to ask the unit to pay wages, both sides no longer sign, affiliation can also claim economic compensation and other costs.Note: during the period of affiliation, if the affiliated person has an industrial accident, the amount that the enterprise shall bear is far more than the amount paid by the affiliated person.A reminder: Social security is a big risk for both individuals and businesses.Light fine, heavy sentence!For individuals, in order to protect their own rights and interests, please choose legal ways to pay social security;For enterprises, there is no need to take such a big risk in order to affiliate fees.At present, how to pay social security after tax?What are the consequences of not paying on time?What are the consequences of not paying social security?1. What will happen if the enterprise fails to pay social security on time?The enterprise did not pay on time insurance cost of society of full specified amount, disobey “social insurance law” behavior.If the company later makes up the payment, it will not only have to pay the principal of the social security arrears, but also have to pay a late fee.According to the provisions of the “social security Law”, since the day of arrears by the day 0.5‰ overdue fine.2, enterprises do not pay social insurance premiums and late fees, what will be the consequences?Basis “law of social insurance of People’s Republic of China” eleventh chapter 86 sets: unit of choose and employ persons did not pay social insurance premium on time of full specified amount, collect orgnaization by social insurance premium to instruct deadline pay or fill up, rise from the day that owe pay, by day add collect fine for delaying payment;If the payment is still not made within the time limit, the relevant administrative department shall impose a fine of not less than one time but not more than three times the amount owed.3. Is it possible for the enterprise and the employee to reach an agreement and voluntarily give up participating in social insurance?Basis “social insurance law” regulation, all unit of choose and employ persons and worker, ought to attend social insurance lawfully, worker himself with “commitment letter” form, abandon attend social insurance, it is to violate labor to ensure law and regulations, no matter unit of choose and employ persons or laborer, cannot pass the means such as agreement, promise to circumvent ginseng protect.Such an agreement or commitment is not legally binding.Is social security attachment illegal?Basis “social insurance law”, unit of choose and employ persons should apply for orgnaization of agency of social security to deal with social security to register for its worker inside 30 since the day that uses work.In case of failure to register for social security, the social security agency shall determine the social insurance premium payable.Wang Jinhai, a lawyer at Liaoning Qingsong Law Firm, said that although there is no clear law forbidding employers from paying social security fees for “non-employees”, it is illegal for companies to forge labor relations materials such as payroll and employee rosters during the process of affiliation.5. Don’t you have to pay the endowment insurance after 15 years?Retire and enjoy one of the necessary conditions that get pension pay by the month, it is endowment insurance accumulative total expends expends full 15 years.Basis “social insurance law” regulation, if get annuities by the month to need to satisfy at the same time, accumulative total capture expends full 15 years, reach legal emeritus age.As a result, employees must wait until full retirement age to claim pension benefits.