In 2021, the ＂five insurances and one gold＂ payment wages can be consolidated and declared from now on.

　　In order to optimize the business environment and improve the convenience of service, the Beijing Municipal Bureau of Human Resources and Social Security, the State Taxation Administration of The People’s Republic of China Municipal Taxation Bureau, the Beijing Municipal Bureau of Medical Security and the Beijing Housing Provident Fund Management Center jointly issued the Notice on Issues Related to the Consolidated Declaration of Payment Wages for "Five insurances and One Gold" in 2021. According to the Notice, according to the principle of "one number and one source, information sharing and one-step processing", the payment wages of various social insurances (pension, medical care, unemployment, work injury and maternity) and housing provident fund (hereinafter referred to as "five insurances and one fund") in 2021 will be combined and submitted directly online. All insured units can start to declare from now on, and the declaration period lasts until July 25th. Employers who fail to declare on time will determine the social insurance payment salary in 2021 according to 110% of the unit’s payment last month from July.

　　Online declaration can be unified from now until July 25th.

　　Social insurance premiums in this city are managed by human resources and social security departments and medical insurance departments, and collected by tax departments. Housing provident fund is managed and collected by Beijing Housing Provident Fund Management Center. In order to further facilitate employers, simplify handling procedures and improve service efficiency, this city has achieved unified entrance, unified standards and unified caliber. From now until July 25, Employers (including government agencies and institutions) can log on to the government website of Beijing Municipal Bureau of Human Resources and Social Security (http://rsj.beijing.gov.cn) and report the paid wages of "five insurances and one fund" in 2021. After the report is completed, the human resources and social security department will transfer the relevant data to the tax department, medical insurance department and provident fund department.

　　It is reported that the employer needs to use the average monthly salary of employees in 2020 as the basis for declaring the "five insurances and one gold" in 2021. When the declaration is entered, the upper and lower limits are not limited. At the later stage of approval, the system will automatically approve according to the upper and lower limits of the city’s "five insurances and one gold". The employer shall truthfully declare the average monthly salary of employees in the previous year, and shall not conceal or omit it.

　　If the employer fails to declare the payment wages on time, according to the provisions of Article 62 of the Social Insurance Law of People’s Republic of China (PRC), the social insurance payment wages for 2021 will be determined according to 110% of the amount paid by the unit last month from July 2021.

　　Online declaration takes effect immediately, and the employer does not need to provide paper materials.

　　The employer can declare the "five insurances and one gold" payment salary through the official website of Beijing Human Resources and Social Security Bureau (http://rsj.beijing.gov.cn), and submit it online, which will take effect immediately without providing paper materials. The declaration results of social insurance premiums can be inquired at any time, the declaration results of housing provident fund can be inquired after the entrusted collection date of the unit in July, and the non-entrusted collection unit can be inquired after July 25. If the adjustment of housing provident fund is unsuccessful, it can be declared again through the housing provident fund management department.

　　In addition, employers can also use the software "Enterprise Management Subsystem of Beijing Social Insurance System" (hereinafter referred to as "Enterprise Edition") to declare social insurance payment wages. To declare social insurance payment wages through the "Enterprise Edition", it is necessary to print the Summary Form of Beijing Social Insurance Payment Wages in 2021 in duplicate. After the employer seals and signs it, it will go to the social security agency with the summary form and the offer document. However, the "Enterprise Edition" can only be used to declare the payment wages of social insurance, and the payment wages of housing provident fund need to be registered in the online business system of Beijing Housing Provident Fund (http://gjj.beijing.gov.cn/) or declared separately at the housing provident fund counter. If it is declared separately, the base of the declaration shall prevail. For details, please call the housing provident fund business consultation telephone number 010-12329.

　　Employers who have participated in the basic old-age insurance for institutions in this Municipality are required to declare the "five insurances and one gold" and the basic old-age insurance for institutions and occupational annuities in 2021 through the official website of Beijing Human Resources and Social Security Bureau, without providing paper materials. In addition, it can also be declared through the "stand-alone version of endowment insurance for government agencies and institutions". When reporting, it is necessary to print the Summary Table of Social Insurance Payment Wages for Government agencies and institutions in Beijing in 2021 in duplicate. After being sealed by the competent department, the employer and the social security agency each keep one copy. Employers who use the "stand-alone version of endowment insurance for government agencies and institutions" to declare their social insurance contributions need to separately declare their housing provident fund contributions to the housing provident fund management department.

　　Flexible employees can freely choose the payment base.

　　According to the "Notice on Reducing the Social Insurance Rate in this Municipality", individuals who have been filed in their personal capacity by (on behalf of) the municipal and district human resources public services and who have participated in social insurance, as well as individuals who have paid social insurance in the street (township) government service centers (former social security offices), must also go to the municipal and district human resources public services and other economic (on behalf of) offices from now until July 25th. If the application procedures are not completed on schedule, the base of social insurance payment in 2021 will be determined according to the base of my previous year. If it is lower than the lower limit of employee pension insurance payment, the following limit will be used as the base of payment.

　　In addition, since July 1, 2021, flexible employees who are insured in this city can pay basic old-age insurance and unemployment insurance premiums on a monthly, quarterly, semi-annual or annual basis. If you choose to pay quarterly, semi-annually or annually, you must go to the municipal and district human resources public services and other agencies or street (township) government service centers (former social security offices) for payment within the wage declaration period, and you should complete the payment at the latest in the last month of the payment period.