按照(zhao)《國(guo)家(jia)稅(shui)(shui)務總(zong)局(ju)(ju)(ju)山(shan)(shan)東(dong)省(sheng)稅(shui)(shui)務局(ju)(ju)(ju) 山(shan)(shan)東(dong)省(sheng)財政(zheng)廳(ting) 山(shan)(shan)東(dong)省(sheng)人(ren)(ren)力資(zi)源和社(she)會(hui)(hui)(hui)保障(zhang)(zhang)廳(ting) 山(shan)(shan)東(dong)省(sheng)醫療保障(zhang)(zhang)局(ju)(ju)(ju) 中(zhong)國(guo)人(ren)(ren)民銀行山(shan)(shan)東(dong)省(sheng)分行關(guan)于優化調(diao)整(zheng)社(she)會(hui)(hui)(hui)保險費(fei)申報(bao)(bao)繳(jiao)納流程的公告(gao)》（2024年第1號）、《國(guo)家(jia)稅(shui)(shui)務總(zong)局(ju)(ju)(ju)青島市稅(shui)(shui)務局(ju)(ju)(ju)等5部(bu)門關(guan)于優化調(diao)整(zheng)用(yong)(yong)人(ren)(ren)單(dan)位社(she)會(hui)(hui)(hui)保險費(fei)申報(bao)(bao)繳(jiao)納流程的公告(gao)》（2024年第1號）要求，自2024年7月1日起，用(yong)(yong)人(ren)(ren)單(dan)位向稅(shui)(shui)務部(bu)門申報(bao)(bao)、調(diao)整(zheng)職(zhi)工繳(jiao)費(fei)工資(zi)。為穩妥有序開展我省(sheng)2025年社(she)會(hui)(hui)(hui)保險費(fei)年度繳(jiao)費(fei)工資(zi)申報(bao)(bao)工作，現就有關(guan)事(shi)項通告(gao)如下：
一、申報范圍
參(can)加(jia)我省(sheng)企業(ye)職工(gong)(gong)基(ji)(ji)本(ben)(ben)養老保(bao)(bao)險(xian)(xian)(xian)、機(ji)關事(shi)業(ye)單位(wei)基(ji)(ji)本(ben)(ben)養老保(bao)(bao)險(xian)(xian)(xian)、職工(gong)(gong)基(ji)(ji)本(ben)(ben)醫療保(bao)(bao)險(xian)(xian)(xian)（含生(sheng)育保(bao)(bao)險(xian)(xian)(xian)）、工(gong)(gong)傷保(bao)(bao)險(xian)(xian)(xian)、失(shi)業(ye)保(bao)(bao)險(xian)(xian)(xian)和(he)稅務部(bu)門征收的(de)其他保(bao)(bao)險(xian)(xian)(xian)等(deng)險(xian)(xian)(xian)種的(de)各類用(yong)人單位(wei)，應為需要繳納上述險(xian)(xian)(xian)種的(de)參(can)保(bao)(bao)人員(yuan)申報繳費工(gong)(gong)資。
二、申報(bao)時限
2025年(nian)(nian)社會(hui)保(bao)險費年(nian)(nian)度繳費工資(zi)申報(bao)時(shi)(shi)限為1月(yue)1日至1月(yue)31日（青島市統發備案機關事(shi)業(ye)單位申報(bao)時(shi)(shi)限另(ling)行通知）。
三、申(shen)報口徑
（一）社會保險費(fei)繳費(fei)工(gong)資構成(cheng)按人社部門、醫(yi)保部門現有政策(ce)執行。
（二）在職(zhi)(zhi)職(zhi)(zhi)工(gong)繳費工(gong)資(zi)以(yi)職(zhi)(zhi)工(gong)本人2024年度月平(ping)均工(gong)資(zi)進行申報；退(tui)休職(zhi)(zhi)工(gong)繳納補充醫療保險的，其(qi)繳費工(gong)資(zi)申報仍按現行政策規定執(zhi)行。
四、申(shen)報(bao)渠(qu)道
山(shan)(shan)東省（不(bu)含青(qing)島）用人單(dan)位線上可(ke)通(tong)過(guo)山(shan)(shan)東省電子稅(shui)務(wu)(wu)(wu)局、社保費管(guan)理(li)客戶端辦理(li)；青(qing)島市(shi)用人單(dan)位線上可(ke)通(tong)過(guo)青(qing)島市(shi)電子稅(shui)務(wu)(wu)(wu)局辦理(li)；線下(xia)可(ke)到主管(guan)稅(shui)務(wu)(wu)(wu)機關(guan)辦稅(shui)服務(wu)(wu)(wu)廳(ting)、政務(wu)(wu)(wu)服務(wu)(wu)(wu)中心等稅(shui)務(wu)(wu)(wu)窗口辦理(li)。
五、相關提醒
（一）年(nian)(nian)度繳(jiao)費工(gong)資申報關(guan)(guan)系到參(can)保(bao)職工(gong)的(de)切身(shen)利益，用人(ren)單位應按(an)照有關(guan)(guan)政策及口(kou)徑(jing)如實申報，按(an)時(shi)完成年(nian)(nian)度繳(jiao)費工(gong)資申報，妥善(shan)保(bao)管相關(guan)(guan)資料。
（二）年度(du)繳(jiao)(jiao)費(fei)工資申(shen)報是社會保險費(fei)按月申(shen)報繳(jiao)(jiao)納的(de)前提。2025年1月31日后，已申(shen)報的(de)本年度(du)繳(jiao)(jiao)費(fei)工資原則上應保持不變。用人單位未按期申(shen)報繳(jiao)(jiao)費(fei)工資或繳(jiao)(jiao)費(fei)工資申(shen)報有(you)誤導致未按時足額繳(jiao)(jiao)納社會保險費(fei)的(de)，依法加(jia)收(shou)滯納金(jin)。
（三）用人(ren)單位在辦(ban)理年度繳(jiao)費工(gong)資申報業務(wu)時如有疑(yi)問(wen)，可(ke)撥打12366納稅繳(jiao)費服(fu)務(wu)熱(re)(re)線(xian)咨詢；對(dui)繳(jiao)費工(gong)資政(zheng)策如有疑(yi)問(wen)，可(ke)撥打人(ren)力資源社會(hui)(hui)保障12333服(fu)務(wu)熱(re)(re)線(xian)、醫保經辦(ban)機構咨詢電話或者12345政(zheng)務(wu)服(fu)務(wu)便民熱(re)(re)線(xian)社會(hui)(hui)保險(xian)專席咨詢。
特此(ci)通告(gao)。
國(guo)家(jia)稅(shui)務總局(ju)(ju)山東(dong)省(sheng)稅(shui)務局(ju)(ju)
