我單位一員(yuan)工月初(1日)辦理離(li)職手續(xu)并離(li)職,該員(yuan)工當(dang)月社保為(wei)什么需(xu)要我公(gong)(gong)司來承擔。這樣(yang)的規定顯失公(gong)(gong)平,對(dui)公(gong)(gong)司不利。望稅務(wu)局(ju)各位領導重(zhong)視下這個(ge)問題。
用人單(dan)位為員工(除機關事業單(dan)位在編職(zhi)工)辦理社(she)保停保減員時(shi)(shi)(shi),稅務機關以人社(she)部(bu)門推送的(de)(de)(de)失業登(deng)記備(bei)案信息為準。失業登(deng)記備(bei)案信息中(zhong)有(you)個(ge)辦理時(shi)(shi)(shi)間和“解除勞(lao)動(dong)關系時(shi)(shi)(shi)間”,若企(qi)業在人社(she)系統中(zhong)解除勞(lao)動(dong)關系時(shi)(shi)(shi)間填(tian)寫的(de)(de)(de)是上個(ge)月,那(nei)么(me)電子(zi)稅務局會自動(dong)核銷本月所屬期的(de)(de)(de)社(she)保費賬(zhang)單(dan)。
一、目(mu)前(qian)城鄉居(ju)民醫療保(bao)險免(mian)交(jiao)人(ren)員主要包括:低(di)保(bao),精(jing)準扶貧,特困(kun),退役軍人(ren),在校大學生。
二、根據《江西省(sheng)(sheng)醫(yi)療(liao)保障(zhang)局(ju)(ju) 江西省(sheng)(sheng)財政廳(ting) 國家稅務總(zong)局(ju)(ju)江西省(sheng)(sheng)稅務局(ju)(ju)關于做好我(wo)省(sheng)(sheng)2022年城鄉居民基本醫(yi)療(liao)保障(zhang)工作(zuo)的(de)通知》(贛醫(yi)保發〔2022〕14號)第三條規定(ding):“高校(xiao)大學生個(ge)人(ren)不繳(jiao)費,其(qi)個(ge)人(ren)繳(jiao)費部分由財政全額負(fu)擔。”
根據《陜西省(sheng)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)障局(ju) 陜西省(sheng)財政廳 國家稅務(wu)總局(ju)陜西省(sheng)稅務(wu)局(ju)等六部門關(guan)于做(zuo)好(hao)2022年(nian)(nian)(nian)城鄉(xiang)居(ju)民基(ji)本(ben)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險參(can)保(bao)(bao)(bao)(bao)(bao)繳費(fei)(fei)(fei)(fei)工作的(de)通知(zhi)》(陜醫保(bao)(bao)(bao)(bao)(bao)發〔2022〕17號)第五條第二款(kuan)第二項規(gui)定(ding):“(1)2023年(nian)(nian)(nian)1月(yue)(yue)1日(ri)(ri)(ri)(ri)起(qi)(qi),新生(sheng)(sheng)(sheng)兒(er)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)90天內(nei)(nei)由監(jian)護人(ren)在新生(sheng)(sheng)(sheng)兒(er)戶籍所在地或居(ju)住(zhu)(zhu)地醫保(bao)(bao)(bao)(bao)(bao)經辦部門辦理(li)參(can)保(bao)(bao)(bao)(bao)(bao)登記(ji),繳納(na)(na)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險費(fei)(fei)(fei)(fei),待(dai)(dai)遇享(xiang)(xiang)受期(qi)為(wei)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)之日(ri)(ri)(ri)(ri)起(qi)(qi)至出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)12月(yue)(yue)31日(ri)(ri)(ri)(ri);新生(sheng)(sheng)(sheng)兒(er)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)未在90天內(nei)(nei)繳納(na)(na)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險費(fei)(fei)(fei)(fei),當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)內(nei)(nei)可按照全省(sheng)統(tong)一規(gui)定(ding)的(de)個人(ren)繳費(fei)(fei)(fei)(fei)標準(zhun)參(can)保(bao)(bao)(bao)(bao)(bao)繳費(fei)(fei)(fei)(fei),繳費(fei)(fei)(fei)(fei)完成后(hou),待(dai)(dai)遇享(xiang)(xiang)受期(qi)為(wei)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)繳費(fei)(fei)(fei)(fei)的(de)次月(yue)(yue)起(qi)(qi)至12月(yue)(yue)31日(ri)(ri)(ri)(ri)。(2)新生(sheng)(sheng)(sheng)兒(er)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)日(ri)(ri)(ri)(ri)期(qi)距離當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)12月(yue)(yue)31日(ri)(ri)(ri)(ri)不(bu)足90天,如享(xiang)(xiang)受出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)醫保(bao)(bao)(bao)(bao)(bao)待(dai)(dai)遇,須在出(chu)(chu)(chu)生(sheng)(sheng)(sheng)后(hou)90天內(nei)(nei)繳納(na)(na)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險費(fei)(fei)(fei)(fei),待(dai)(dai)遇享(xiang)(xiang)受期(qi)為(wei)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)之日(ri)(ri)(ri)(ri)至當(dang)(dang)(dang)(dang)(dang)年(nian)(nian)(nian)12月(yue)(yue)31日(ri)(ri)(ri)(ri);如享(xiang)(xiang)受出(chu)(chu)(chu)生(sheng)(sheng)(sheng)次年(nian)(nian)(nian)醫保(bao)(bao)(bao)(bao)(bao)待(dai)(dai)遇,須在出(chu)(chu)(chu)生(sheng)(sheng)(sheng)后(hou)90天內(nei)(nei)繳納(na)(na)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)次年(nian)(nian)(nian)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險費(fei)(fei)(fei)(fei),待(dai)(dai)遇享(xiang)(xiang)受期(qi)為(wei)次年(nian)(nian)(nian)1月(yue)(yue)1日(ri)(ri)(ri)(ri)至12月(yue)(yue)31日(ri)(ri)(ri)(ri);未在90天內(nei)(nei)繳納(na)(na)相應年(nian)(nian)(nian)度(du)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險費(fei)(fei)(fei)(fei),不(bu)能享(xiang)(xiang)受對應年(nian)(nian)(nian)度(du)的(de)醫保(bao)(bao)(bao)(bao)(bao)待(dai)(dai)遇。”因此,您需要在新生(sheng)(sheng)(sheng)兒(er)出(chu)(chu)(chu)生(sheng)(sheng)(sheng)后(hou)盡快到新生(sheng)(sheng)(sheng)兒(er)戶籍所在地或居(ju)住(zhu)(zhu)地醫保(bao)(bao)(bao)(bao)(bao)經辦部門辦理(li)參(can)保(bao)(bao)(bao)(bao)(bao)登記(ji),繳納(na)(na)醫療(liao)(liao)保(bao)(bao)(bao)(bao)(bao)險費(fei)(fei)(fei)(fei)用。繳費(fei)(fei)(fei)(fei)途徑有以下三種(zhong):
根(gen)據(ju)(ju)《陜(shan)西省醫(yi)療保(bao)(bao)(bao)(bao)障局 陜(shan)西省財政廳 國家稅務(wu)(wu)總局陜(shan)西省稅務(wu)(wu)局等(deng)六部(bu)(bu)(bu)門(men)(men)(men)關于做(zuo)(zuo)好2022年城鄉居民基本(ben)(ben)醫(yi)療保(bao)(bao)(bao)(bao)險參(can)(can)保(bao)(bao)(bao)(bao)繳(jiao)費(fei)工作的(de)通知(zhi)》(陜(shan)醫(yi)保(bao)(bao)(bao)(bao)發〔2022〕17號)第六條:“稅務(wu)(wu)部(bu)(bu)(bu)門(men)(men)(men)無信息(xi)的(de)新增(zeng)擬參(can)(can)保(bao)(bao)(bao)(bao)人(ren)(ren)員(yuan),或新參(can)(can)保(bao)(bao)(bao)(bao)年度需調整(zheng)參(can)(can)保(bao)(bao)(bao)(bao)繳(jiao)費(fei)地的(de)人(ren)(ren)員(yuan),須持本(ben)(ben)人(ren)(ren)戶(hu)口(kou)本(ben)(ben)等(deng)戶(hu)籍(ji)地有效證(zheng)明(ming)、長(chang)期居住地公安部(bu)(bu)(bu)門(men)(men)(men)制發的(de)居住證(zheng),以及(ji)本(ben)(ben)人(ren)(ren)有效身(shen)(shen)份證(zheng)(具(ju)有特殊人(ren)(ren)員(yuan)身(shen)(shen)份的(de)須攜帶(dai)相關身(shen)(shen)份證(zheng)明(ming)),前(qian)往戶(hu)籍(ji)或居住證(zheng)所在地醫(yi)保(bao)(bao)(bao)(bao)經(jing)辦部(bu)(bu)(bu)門(men)(men)(men)辦理參(can)(can)保(bao)(bao)(bao)(bao)登(deng)記,醫(yi)保(bao)(bao)(bao)(bao)經(jing)辦部(bu)(bu)(bu)門(men)(men)(men)辦理參(can)(can)保(bao)(bao)(bao)(bao)登(deng)記后,提醒和指(zhi)導(dao)參(can)(can)保(bao)(bao)(bao)(bao)人(ren)(ren)員(yuan)根(gen)據(ju)(ju)稅務(wu)(wu)部(bu)(bu)(bu)門(men)(men)(men)提供的(de)繳(jiao)費(fei)渠道足額(e)繳(jiao)納醫(yi)療保(bao)(bao)(bao)(bao)險費(fei)醫(yi)保(bao)(bao)(bao)(bao)經(jing)辦部(bu)(bu)(bu)門(men)(men)(men)根(gen)捃稅務(wu)(wu)部(bu)(bu)(bu)門(men)(men)(men)反饋的(de)醫(yi)保(bao)(bao)(bao)(bao)繳(jiao)費(fei)情況,及(ji)時為參(can)(can)保(bao)(bao)(bao)(bao)人(ren)(ren)做(zuo)(zuo)好個人(ren)(ren)權益記錄,確保(bao)(bao)(bao)(bao)參(can)(can)保(bao)(bao)(bao)(bao)人(ren)(ren)及(ji)時享(xiang)受(shou)醫(yi)保(bao)(bao)(bao)(bao)待(dai)遇。”
因為2021年(nian)在異地繳納(na)了社保(bao),所(suo)以2022年(nian)的城鄉居民醫(yi)保(bao)未繳,現(xian)在補繳需要多久能(neng)(neng)到賬?是否能(neng)(neng)即時享受醫(yi)保(bao)待遇?
一(yi)、繳費(fei)后一(yi)般三個工作日(ri)左右(you),醫(yi)(yi)保(bao)部(bu)門(men)(men)可到賬(zhang)。至于醫(yi)(yi)保(bao)部(bu)門(men)(men)何時將醫(yi)(yi)保(bao)費(fei)劃至個人賬(zhang)戶,請(qing)咨詢當(dang)地醫(yi)(yi)保(bao)部(bu)門(men)(men)。
繳費人(ren)(ren)要到(dao)(dao)當地的農保所去找(zhao)工作人(ren)(ren)員核(he)定(ding)補繳具(ju)體金(jin)額、具(ju)體年份(fen)、具(ju)體人(ren)(ren)員信(xin)息,醫保所核(he)對成功(gong)后在(zai)往上(shang)反饋到(dao)(dao)縣(xian)醫保局,在(zai)網上(shang)市醫保局系(xi)統把核(he)定(ding)的信(xin)息推(tui)送到(dao)(dao)稅務(wu)系(xi)統來。
按照(zhao)緩繳政(zheng)策規(gui)定,在緩繳期限內,企業可根據自身經營狀(zhuang)況向社會(hui)保險登記部門(men)申請(qing)緩繳企業職工(gong)基本養老(lao)保險費(fei)、失業保險費(fei)、工(gong)傷(shang)保險費(fei)三項社會(hui)保險費(fei),企業既可申請(qing)三項,也可只申請(qing)其中一項或兩項。
根據《市(shi)人社局等五(wu)部門關于擴(kuo)大階段性緩繳社會保險費政(zheng)策實施范圍有關問(wen)題的通知》(津人社局發〔2022〕10號)的規定:“四、申請條件
企業(ye)申(shen)請(qing)緩繳時(shi)要同時(shi)滿足(zu)以下條(tiao)件(jian):
(一)2021年度在本市(shi)正常繳納三項社保費;
用(yong)人(ren)單(dan)位已(yi)按規(gui)定辦(ban)(ban)理(li)(li)就(jiu)(jiu)業登(deng)(deng)記(ji)信息(不含補(bu)(bu)登(deng)(deng)記(ji))的(de),可(ke)直接辦(ban)(ban)理(li)(li)補(bu)(bu)繳,對于未辦(ban)(ban)理(li)(li)就(jiu)(jiu)業登(deng)(deng)記(ji)(含事(shi)后補(bu)(bu)辦(ban)(ban)就(jiu)(jiu)業登(deng)(deng)記(ji)),需(xu)(xu)補(bu)(bu)繳社(she)(she)保(bao)費(fei)(fei)的(de),需(xu)(xu)提供(gong)法院、勞動仲裁判決文書或者個(ge)人(ren)所得稅(shui)按月申報(bao)明細(不含事(shi)后補(bu)(bu)申報(bao) ),由用(yong)人(ren)單(dan)位向主(zhu)管稅(shui)務(wu)機關申報(bao)補(bu)(bu)繳。社(she)(she)會(hui)(hui)保(bao)險(xian)(xian)費(fei)(fei)賬目補(bu)(bu)繳及(ji)糾(jiu)錯辦(ban)(ban)理(li)(li)材料及(ji)辦(ban)(ban)理(li)(li)流程請查看(kan)國(guo)家(jia)稅(shui)務(wu)總局(ju)廈門市(shi)稅(shui)務(wu)局(ju)門戶網站 首(shou)頁 > 辦(ban)(ban)稅(shui)指南 > 社(she)(she)會(hui)(hui)保(bao)險(xian)(xian)費(fei)(fei)及(ji)非(fei)稅(shui)收入 6.1.15 社(she)(she)會(hui)(hui)保(bao)險(xian)(xian)費(fei)(fei)賬目補(bu)(bu)繳及(ji)糾(jiu)錯。
請問杭州(zhou)市每年社保繳(jiao)費基數年度申報(bao)是(shi)在什么時間?如何申報(bao)?是(shi)否有操作指南?如果沒(mei)有變(bian)化是(shi)否還要(yao)申報(bao)?(不好意(yi)思,第一(yi)次操作不太懂(dong))
根據(ju)《浙江省人民政府關(guan)于規(gui)范企業職(zhi)工(gong)基(ji)本養老(lao)保險省級(ji)統籌制度(du)的(de)實施意見》(浙政發(fa)〔2020〕31號)號文(wen)件規(gui)定,從2022年(nian)1月1日(ri)起,統一按職(zhi)工(gong)個人繳費(fei)(fei)工(gong)資之和核定單(dan)位繳費(fei)(fei)工(gong)資。即從2022年(nian)度(du)起,單(dan)位繳費(fei)(fei)基(ji)數不再由企業根據(ju)上月全(quan)部職(zhi)工(gong)工(gong)資自行申報,無需再進行年(nian)度(du)結算申報。