Company insurance cost is collected be about to enter new level. Recently, print and distribute of general office of general office of Central Committee of Communist Party of China, the State Council " duty land tax imposes the state tubal system reforms scheme " (the following abbreviation " plan " ) , rose clearly on January 1 from next year, each company insurance cost will be handed in unite by duty Wu branch collect. And this one reform expends social security of end our country " cent is asked for " situation, problem of social security of capture of leakage of effective check business, little capture, plan as a whole to raise the level central social security lays a foundation.
End " cent ask forring "
Specific in light of, " plan " clear, since January 1, 2019, the each society insurance premium such as insurance premium of cost of will primary endowment insurance, primary medical treatment, unemployed insurance premium, inductrial injury insurance premium, birth insurance premium is handed in unite by duty Wu branch collect. In addition, according to civilian, efficient principle, taxation of reasonable and affirmatory blame delimits into the duty that ask for a canal the limits that turns to duty Wu branch, to be being withheld lawfully, delimit the maturity of project of the income that be not duty that turn delimits one batch aptly turn a batch, advance stage by stage.
As we have learned, of insurance cost of company of each district of the whole nation before this collect an orgnaization not to agree, some are by duty Wu the branch is collected, some are by social security the branch is collected, and the double reason that the formation of this one situation has the history and policy.
Beijing business signs up for a reporter to comb discovery, 1999, the State Council comes on stage " social insurance premium collects pay temporary regulations " the 6th regulation, "The expropriation of social insurance premium the orgnaization is set by government of people of province, municipality, municipality directly under the Central Government, can collect by the tax authority, the orgnaization of social insurance agency that also can ensure service to be established according to regulation of the State Council by labor is collected " . Carry out formally on July 1, 2011 " social insurance law " what still did not set company insurance cost clearly is unified collect an orgnaization, put forward only " social insurance premium is executed unified collect, executive measure and specific measure are set by the State Council " . Till this year in March, of print and distribute of Central Committee of Communist Party of China " deepen party and plan of national structural reorganization " just put forward, should pay company insurance cost unite by duty Wu branch collect.
"The income is not duty such as social insurance premium will collect administrative instead to be united by duty Wu branch by departmental door proper motion collect management, this is the heavy about-face that normative government is not tax income to ask for a canal. " professor of college of Shanghai finance and economics, public policy and Hu Yi of processing academy dean are built think, this will make the income that be not duty and social security income have normative sex more on the system undoubtedly, carrying out go up to provide tigidity more, not only be helpful for reducing the cost that ask for a canal, promotion to ask for tubal efficiency, and will expend system of income of system reform, centralized government, normative income allocate order to create a condition for prospective duty, tamp country administers modern foundation.
Nick owes pay little pay
While reasonable suitable social security collects a mechanism, unite the member that collect company insurance cost to return business of can effective check to owe capture, little pay by duty Wu branch the behavior such as labour social security.
According to the report before this, at present our country still has partial business presence to owe social security of employee of capture, little capture, and the case that does not give employee the social security on sum happens. A few companies did not enter office in employee according to the requirement when seasonable pay social security, however set the doorsill of pay social security, pay gives social security after entering office one year for instance; Return some companies not according to social security of pay of employee real wages, however according to the fixed level pay when signing labor contract. These enterprises for managing cost, owe social security of employee of capture, little capture thereby, the social security rights and interests that damaged employee however especially rights and interests of provide for the aged.
Released last year " white paper of Chinese enterprise social security 2017 " show, 5 danger of our country the legal material benefits of these compulsive pay covers one gold the range is wider and wider, but because pay cost is exorbitant, base adds up to the enterprise scale backwater of compasses not before, glide somewhat even. Data shows, 2015, our country base adds up to compasses enterprise to occupy than 38.34% , glided 2016 to 25.11% , reduced 13 percent. Last year, our country base adds up to compasses enterprise scale to be only 24.1% , with photograph comparing dropped again 2016.
Last year in May, person company department releases a message to say, in recent years Chinese government is strengthened ceaselessly to the superintendency of social insurance fund. 2012-2016 year, countrywide on-the-spot audit 5 societies are safe in all insurance premium of society of fish little capture 15.3 billion yuan, filling capture arrives Zhang 14.4 billion yuan.
Before this, orgnaization of social security agency is in charge of social security in the round register, proof capture, extend wait for the job, but do not master a worker because of orgnaization of social security agency real wages data, then a lot of companies come according to the pay cost base under real wages pay company insurance cost.
Academy of strategy of finance and economics of courtyard of Chinese company division receives Zhang Bin of duty lab director to divulge, basis " account of individual of primary endowment insurance supervises the worker temporary measure " , him worker is average above one him year is mean monthly salary expends wage base for individual capture. Oneself are mean monthly salary under local worker average wage of 60% , press local worker mean monthly the 60% pay cost of salary; Exceed local worker average wage of 300% , press local worker mean monthly the 300% pay cost of salary. But in feasibility condition, a lot of enterprises won't according to mean monthly pay pay social security. Because duty Wu branch imposes a tax, master a worker to be versed in financial condition ceases actually, will duty and company insurance cost " ask for together be in charge of together " , can prevent an enterprise effectively to reduce social security capture to expend base.
Fall to cost is led or be become decrease negative approach
The enterprise after be aimed at reform and individual capture expend the circumstance that pressure increases, zhang Bin signs up for a reporter to analyse to Beijing business, our country or will reduce company insurance cost to lead, decrease for enterprise and individual negative.
The data that releases according to person company department shows, last year annual, income of fund of insurance of 5 societies of our country is total six thousand seven hundred and fifteen billion four hundred million yuan, than going up year increase one thousand three hundred and fifty-nine billion two hundred million yuan, grow 25.4% . Fund outlay is total five thousand seven hundred and forteen billion five hundred million yuan, than going up year increase one thousand and twenty-five billion seven hundred million yuan, grow 21.9% . Among them, annual is basic income of endowment insurance fund four thousand six hundred and sixty-one billion four hundred million yuan, than going up year of growth 22.7% ; Defray four thousand and forty-two billion four hundred million yuan, than going up year of growth 18.9% ;
It is reported, since 2015, our country reduces company insurance cost 4 times to lead early or late, overall company insurance cost is led from 41% fall 37.25% , reduce company cost to make an appointment with 315 billion yuan. But after expending rate contrast to analyse with the social security of 125 countries, insurance cost of our country company is led still taller, and other fee rate is higher basically be the welfare state that develop.
In fact, insurance cost of our country company is led already level sex is reduced. A few days ago, person company department, Ministry of finance is released jointly " the announcement that about continueing level sex lowers social premium rate " say, will rise on May 1 from this year, continue level sex lowers social premium rate.
Among them, scale of fee of pay of unit of primary endowment insurance exceeds company worker the province of 19% () of area, city, and scale of unit pay fee falls to the province of 19% () of area, city, balance of fund accumulative total can pay month of several prep above 9 months, but level sex carries out the unit capture of 19% to expend scale to come on April 30, 2019.
Research center of social security of world of courtyard of Chinese company division carries out researcher Zhang Yinghua to think, with respect to active system, company insurance cost is united to duty Wu branch impose change, will naturally bring about 5 danger to collect strength to increase, the rate of abide by pay of market main body rises, sure meeting increases fund income, and the pay cost burden of partial area or partial industry, enterprise may accentuate, because this reduces a society,premium rate still should continue to be on the road. In addition, the group such as personnel of the person that employ obtain employment oneself, flexible obtain employment is acting without employer the capture that buckle era, branch of need duty Wu has made information management and agency service, lest these groups appear,social security decides pay issue.
Yu Xinyi of Tao Feng of reporter of Beijing business newspaper / Wen Gaolei / n/arc drafting
