Adjustments to Beijing Social Insurance Premiums Payment Process

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[Photo via Beijing Daily]

The Beijing Municipal Tax Service of the State Taxation Administration, Beijing Municipal Finance Bureau, Human Resources and Social Security Bureau, Medical Insurance Bureau, and Beijing Municipal Branch of the People's Bank of China, have jointly released the Announcement on Streamlining and Adjusting the Declaration and Payment Process for Social Insurance Premiums. Starting from January 1, 2024, adjustments to the social insurance premiums declaration and payment process allow payers to declare their contributions to the department and complete the payment process independently, eliminating the need to make declarations and payments to multiple departments. Social insurance premiums will remain the same as under the current calculation methods.

At present, social insurance premiums in Beijing must be declared to the human resources and social security and medical insurance authorities, which will verify the amount to be paid before submitting it to the tax department for collection, requiring that contributors make multiple declarations before finally completing their payment to yet another party, the Beijing Municipal Tax Service. Following the adjustment, the entire social insurance premiums will be handled by the tax department alone. Moreover, after the completion of self-declaration, payers will be able to utilize the tax department's social insurance premium collection and management information system to verify and confirm wages and payment details among other relevant information, further safeguarding their legitimate rights and interests.

According to the Announcement, the self-declaration can fall into two categories. The first consists of contributions paid by employers (enterprises, government organs and public institutions, private non-enterprise entities, social organizations, and self-employed individuals employing others) and employees for basic pension plans, including those paid by government organs and public institutions, basic medical insurance contributions (including maternity insurance), work-related injury insurance, unemployment insurance, and other complementary social security contributions. The second category covers basic pension plans, unemployment insurance, and basic medical insurance paid by individuals engaged in flexible employment, including the self-employed, part-time employees not included in basic pension plans, basic medical insurance, and unemployment insurance, as well as other individuals engaged in flexible employment.

Employers shall declare and make their social security contributions to the tax department between the 10th and 25th of every month, with employee contributions to be deducted and paid by the employer in accordance with relevant social insurance laws and regulations. Individuals engaged in flexible employment shall make their social security contributions to the tax department between the 8th and 25th of every month through self-payment or batch deductions. 

The tax department provides contributors with multiple options for making declarations and payments. Employers can do it through the Social Insurance Fee Management app, E-TAX CHINA, tax windows at the Social Security Hall, and tax service centers. They may also make payments through commercial banks. After registering for social security, individuals engaged in flexible employment can make their declarations and payments to the tax department through E-TAX CHINA, the "JingTong" mini program, tax windows at the Social Security Hall, tax service centers, Beijing Tax Service Official Account, and commercial banks.

(Source: Beijing Daily)

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