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2003年2月,劳动保障部发布的《社会保险稽核办法》第九条规定:社会保险缴费情况的稽核内容包括:(一)缴费单位和缴费个人申报的社会保险缴费人数、缴费基数是否符合国家规定。(二)缴费单位和缴费个人是否按时足额缴纳社会保险费。当地统计部门在上半年公布上年社会平均工资后,社保部门就要督促参保企业申报上年度职工工资收入,以作为7月1日以后的缴费基数,企业人劳部门能否真实地提供职工个人工资收入,是正确计算社会保险费的关键。社保部门应根据企业提供的职工工资收入报表与企业财会部门核算的账面工资发放数额进行稽核,保证职工的合法权益不受侵犯和社会保险费的按时足额征收。下面是濮阳市在实际工作中使用的几种稽核方法。
In February 2003, Article 9 of the “Measures for the Audit of Social Insurance” issued by the Ministry of Labor and Social Security stipulated that the auditing contents of the social insurance contribution include: (1) whether the number of social insurance contributions declared by the contributing units and the individuals paying the contributions conforms to the national Provisions. (2) Whether the paying unit and the paying individual pay the social insurance premium in full and on time. After the local statistical department announced the social average wage of the previous year in the first half of the year, the social security department should urge the insured enterprises to declare the salary income of the employees of the previous year as the base of payment after July 1, and whether the labor department of the enterprise can provide the workers faithfully Personal wage income, is the correct calculation of social insurance premiums. The social security department shall carry out auditing according to the statement of wages and salaries provided by the enterprise and the carrying amount of the booked wages as calculated by the enterprise accounting department to ensure that the legitimate rights and interests of the employees are not violated and the social insurance premiums are collected on time and in full. The following is the Puyang City in the actual work of several audit methods.