GB/T 34277-2017 in English
VALIDManagement specification on declaration and payment of social insurance
- Issued on:2017-09-07
- Implemented on:2018-04-01
- File Format:PDF
- Delivery:Via email within 1~3 business days
$214.00
| Standard No: | GB/T 34277-2017 |
| Document status: | VALID |
| Title in English: | Management specification on declaration and payment of social insurance |
| Title in Chinese: | 社会保险费申报缴纳管理规范 |
| Language: | English |
| File Format: | Electronic (PDF) |
| Delivery: | Via email within 1~3 business days |
| Issued on: | 2017-09-07 |
| Implemented on: | 2018-04-01 |
| ICS Classification: | 03.060-Finances. Banking. Monetary systems. Insurance |
| Professional Classification: | GB-National Standard |
| Related Keywords: | social insurance premium declaration management
social insurance premium declaration social insurance premium management social insurance system social insurance introduction interpretation |
| Related Topics: | declare
Post-meeting report Declare two specifications Fee management fee advance declaration pay Water ten declaration management fee Declaration hot Declaration batch 14th Five-Year Social Insurance Social Insurance Fourteenth Five-Year Plan GBT34277 GB/T 34277-2017 Apply for iso56006 |
《GB/T 34277-2017社会保险费申报缴纳管理规范》由TC474（全国社会保险标准化技术委员会）归口，主管部门为人力资源和社会保障部（劳动）。
Introduction
Interpretation of the National Standard of the People's Republic of China GB/T 34277—2017
I. Background of Standard Formulation and Analysis of Technical Evolution
The National Standard of the People's Republic of China GB/T 34277—2017 (hereinafter referred to as "this standard") was formulated on the basis of the Social Insurance Law of the People's Republic of China and relevant laws and regulations, in combination with the actual needs of social insurance premium declaration and payment in China. With the continuous improvement of my country's social welfare system and the deepening reform of the social insurance system, unified and standardized social insurance premium management has become an important means to improve service quality and efficiency.
The main drafting units of this standard include the Ministry of Human Resources and Social Security, Beijing Social Insurance Fund Management Center and other institutions, ensuring the authority and applicability of the standard content. Since its release in 2017, this standard has provided unified technical specifications and management requirements for the declaration and payment of social insurance premiums across the country.
II. Comparative Analysis of the Core Framework of Standards
| Dimensions | Characteristics of the old standard | Improvements of the new standard | Implementation effect |
|---|---|---|---|
| Application requirements | Lack of clear time nodes and method specifications | Added a 30-day application deadline, and clarified the three methods of on-site, mail and online | Significantly improved application efficiency |
| Verification process | Verification standards are not transparent enough | The methods for determining the employee contribution base and the employer contribution base have been refined, and the dynamic adjustment mechanism of the work-related injury insurance premium rate has been clarified | Enhanced fairness and operability |
| Payment management | Lack of specific provisions on late payment fees and compulsory execution | A late payment fee system has been added, and the process of handling arrears has been improved, including transfer, reminders and judicial compulsory execution | Improved payment compliance |
III. Professional interpretation of standard content
1. Social insurance premium declaration management
The employer shall complete the first declaration within 30 days from the date of establishment, and handle the insurance procedures for employees within 30 days from the date of employment. This "double 30" regulation ensures that enterprises fulfill their legal obligations in a timely manner.
2. Contribution base and rate determination
The employee contribution base is based on the average monthly salary of the previous year, and the employer contribution base is the sum of the contribution bases of all employees. The work-related injury insurance premium rate is dynamically adjusted according to the industry risk category, reflecting the principle of "combining fairness with risk".
IV. Implementation Suggestions
- Policy dissemination: Increase the publicity of this standard to ensure that employers and individuals fully understand the new regulations.
- Informatization support: Promote social insurance agencies to build an online reporting system to improve service efficiency.
- Risk prevention and control: Establish a corporate payment credit assessment mechanism to promptly discover and deal with arrears.
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