How to deal with enterprise human resource management after social security tax collection

Since 2018, "social security tax collection" has been a hot topic in the whole society. At that time, some experts proposed to amend the Interim Regulations on the collection and payment of social insurance premiums. In November 2021, Jiangsu Province promulgated the provincial government order No. 146 "provisions on basic old-age insurance for enterprise employees in Jiangsu Province", which will be officially implemented according to the requirements of the new provisions from January 1, 2022. The revised content increases the responsibilities and authorities of the tax department, and further standardizes the requirements for social security tax collection from the perspective of laws and regulations.

At the beginning of the new year in 2022, the human resources department of the group received a batch of verification lists from the human resources and Social Security Department of Qidong City. These lists are from the personnel under the name of Jiangsu Qi'an in the Golden Tax phase IV of the tax department. This is a new implementation example in work practice after social security tax collection.

What impact does the government's strict promotion of "social security tax collection" have on our enterprise management, especially human resource management?

1. Human resource managers face new risks. After the collection of social security tax, the financial department and human resources department are subject to unified inspection. The number of employees declared by the enterprise is inconsistent or the payment salary is too low, which increases the risk of human resources managers.

2. Risks of enterprise credit. There may be a large number of enterprises entering the "credit blacklist" due to social security payment, which is a risk that has not existed before when the social security fund was collected independently. There may also be a large number of cases in which enterprise legal representatives are included in the dishonest list according to regulations due to non-compliance of social security payment.

3. The risk and cost of enterprise management have increased. The enterprise social security payment data is connected with the tax data to realize data supervision. Through the Golden Tax phase IV project, the tax bureau can identify enterprises that are inconsistent with the number of employees in the same industry, unit human efficiency ratio and wage level. Under the pressure of supervision, the compliance rate of social insurance premium payment must be improved, the collection level of social insurance must be improved, and the labor cost of enterprises must be increased.

4. The working style of human resource management workers has changed. In case of social security payment disputes, social insurance benefits, wages and other disputes between labor and capital, if the enterprise does not properly solve them as soon as possible, it may lead to tax inspection risks. In order to reduce the compliance risk of enterprises, human resource managers deal with labor conflicts more by means of flexible negotiation and compensation, and deal with them as soon as possible.

At present, the social insurance premiums included in tax collection include basic endowment insurance premiums, basic medical insurance premiums, industrial injury insurance premiums and unemployment insurance premiums. The housing accumulation fund is not included in the collection of the transfer tax bureau.

Social security regulation is the general trend, which is a means for the state to force enterprises to improve and operate in compliance. Considering the strategic development of the enterprise, we should start with our own internal actual needs, and give more consideration to changing the personnel structure, salary structure, employment mode, personnel liberalization and personnel mechanization, so as to face and deal with it calmly. (Human Resources Department)