Announcement on Optimizing and Adjusting the Process of Declaration and Payment of Social Security Premiums

Recently, some provinces/cities (Shanghai, Jiangsu, Dongguan, Shanxi and Guangxi) have released announcement on optimizing the process of declaring social security premiums.

 

1.      From December 1st 2023, employers can directly declare and pay social security premiums to the tax authority on their own.

 

Note: In the past, employers need to first declare salaries (calculation base of social securities) to the Human Resources and Social Security Authority and Medical Security Authority, and then pay social security premiums to the tax authority based on the assessed payable amount by the two authorities.

 

2.      Employers who have already declared salaries to the Human Resources and Social Security Authority and Medical Security Authority in 2023 and have determined the payment base for the current year only need to declare salaries to the tax department for newly added employees in subsequent months of the year.

 

Employers should declare the payable amount and paid social insurance premiums to the tax authority on their own before the 25th of each month. The individual contributions of employees will be withheld and paid by the employer.

 

3.      Employers who need to make up their social security contributions due to special circumstances such as not registering for social security before December 1st 2023 should still first declare to the Human Resources and Social Security Authority and Medical Security Authority. After the amount of supplementary payments is approved by the Human Resources and Social Security Authority and Medical Security Authority, the social security premiums should be paid to the tax authority.

 

Other provinces/cities that already released such announcement during the year include Jiangxi, Zhejiang, Guangdong, Yunnan and Chongqing.

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