(1) Declaring payment
Processing time limit
Immediate settlement
Processing channel
Electronic tax bureau or tax service office
information needed
Electronic tax bureau: log in and declare by yourself.
Tax Service Office: No information is needed for normal declaration.
operation flow
1. The employer shall report the payment to the tax authorities on schedule according to the payment amount approved by the social security and medical insurance agencies.
2. The employer can choose to declare the payment online or to the tax service hall.
Matters needing attention
The employing unit shall, according to the payment amount approved by the social security and medical insurance agencies, declare the payment in full to the tax authorities during the monthly collection period.
(2) Issuance of payment voucher
Processing time limit
Immediate settlement
Processing channel
Electronic tax bureau or tax service office
information needed
1. Electronic Tax Bureau: self-service login and release.
2. Tax Service Office: ID card of agent (returned after inspection).
operation flow
After the employer declares the payment, it can log in to the electronic tax bureau to issue a tax payment certificate (social security fee), or it can issue a tax payment certificate (social security fee) and a social security fee payment certificate in the tax service hall.
(3) Application for refund of fees
Processing time limit
The tax authorities shall complete the preliminary verification on the date of accepting the application.
Processing channel
Competent tax authorities
information needed
Agent's ID card (returned after inspection)
Bank account information
Application form for refund of social insurance premiums (provided by tax authorities in the form of "free form")
operation flow
1. If the employer wrongly declares overpayment or the tax authorities wrongly charge fees, which meets the requirements for tax refund, the employer may apply to the competent tax authorities for tax refund.
2. The employer can apply for tax refund to the competent tax authorities through the tax service hall or the electronic tax bureau. After the tax authorities accept and preliminarily verify, they will send the tax refund information and related materials accepted to the social security or medical insurance agency.
3. The social security or medical insurance agency shall refund the fee after receiving the relevant information and verifying it.
Matters needing attention
1. The employing unit shall be responsible for the authenticity and legality of the submitted materials.
2. When handling the refund, you need to fill in the refund reason, refund amount and bank account information.
Second, the payer of flexible employment personnel
(1) Declaring payment
Processing time limit
Immediate settlement
Processing channel
Pocket office (WeChat, Alipay, know-it-all), commercial bank or tax service hall.
information needed
Pocket office: self-login payment.
On-site handling: payer's identity certificate (returned after inspection).
operation flow
1. Flexible employees should report the payment to the tax authorities on schedule according to the payment amount approved by the social security and medical insurance agencies.
2. Flexible employees can pay through handheld channels such as WeChat, Alipay and Know-it-all, or they can choose to entrust commercial banks to deduct money, or pay directly at the counters of commercial banks, tax service halls and other places.
Matters needing attention
The payer has gone through the insurance registration, but when reporting the payment, he prompts "No valid insurance registration information found". Please contact the competent tax authorities.
(2) Issuance of payment voucher
Processing time limit
Immediate settlement
Processing channel
Palm Office (WeChat, Alipay) or Tax Service Hall
information needed
Handheld office: self-service login and distribution.
On-site handling: payer's identity certificate (returned after inspection).
operation flow
1. After paying social insurance premiums through WeChat and Alipay, flexible employees can query and print electronic payment forms through the payment channels of WeChat and Alipay.
2. If it is really necessary to issue payment vouchers, flexible employees can download and print payment vouchers on WeChat and Alipay after the expenses are put into storage, or they can issue them with their identity documents to the tax service hall of the competent tax authorities.
(3) Application for refund of fees
Processing time limit
The tax authorities shall complete the preliminary verification on the date of accepting the application.
Processing channel
Competent tax authorities
information needed
Identity document (returned after inspection)
Bank account information
Application form for refund of social insurance premiums (provided by tax authorities in the form of "free form")
operation flow
1. Flexible employees may apply to the competent tax authorities for tax refund if they mistakenly declare overpayment or the tax authorities mistakenly charge fees and meet the conditions for tax refund.
2. Flexible employees apply for tax refund. After the tax authorities accept and preliminarily verify the application, they will send the accepted application information and related materials to social security or medical insurance agencies.
3. The social security or medical insurance agency shall refund the fee after receiving the relevant information and verifying it.
Matters needing attention
1. The applicant shall be responsible for the authenticity and legality of the submitted materials.
2. When handling the refund, you need to fill in the refund reason, refund amount and bank information.
Third, urban and rural residents pay fees.
(1) Declaring payment
Processing time limit
Immediate settlement
Processing channel
Pocket office (WeChat, Alipay, know-it-all), commercial bank or tax service hall.
information needed
Pocket office: self-login payment.
On-site handling: payer's identity certificate (returned after inspection).
operation flow
1. Urban and rural residents shall report the payment to the tax authorities on schedule according to the payment amount approved by the social security and medical insurance agencies.
2. Urban and rural residents can pay through handheld channels such as WeChat, Alipay and Know-it-all. , you can also choose to entrust a commercial bank to deduct money, or pay directly at the counter of a commercial bank, tax service hall and other places.
(2) Issuance of payment voucher
Processing time limit
Immediate settlement
Processing channel
Palm Office (WeChat, Alipay) or Tax Service Hall
information needed
Handheld office: self-service login and distribution.
On-site handling: payer's identity certificate (returned after inspection).
operation flow
1. After paying social insurance premiums through WeChat and Alipay, urban and rural residents can query and print electronic payment forms through payment channels such as WeChat and Alipay.
2. If it is really necessary to issue payment vouchers, after the payment is put into storage, urban and rural residents can download and print the payment vouchers on WeChat and Alipay, or they can issue them with their identity documents to the tax service hall of the competent tax authorities.
(3) Application for refund of fees
Processing time limit
The tax authorities shall complete the preliminary verification on the date of accepting the application.
Processing channel
Competent tax authorities
information needed
Identity document (returned after inspection)
Bank account information
Application form for refund of social insurance premiums (provided by tax authorities in the form of "free form")
operation flow
1. Urban and rural residents who wrongly declare overpayment or wrongly charge fees by the tax authorities may apply to the competent tax authorities for tax refund if they meet the conditions for tax refund.
2. After the urban and rural residents submit the tax refund application, the tax authorities will accept it and conduct preliminary verification, and transmit the information and related materials of the tax refund application accepted to the social security or medical insurance agency.
3. The social security or medical insurance agency shall refund the fee after receiving the relevant information and verifying it.
Matters needing attention
1. The applicant shall be responsible for the authenticity and legality of the submitted materials.
2. When handling the refund, you need to fill in the refund reason, refund amount and bank information.