国家税务总局山西省税务局关于开展2026年度社会保险费缴费工资申报工作的通告

Summary of Key Points Core Viewpoint - The announcement outlines the procedures and requirements for the declaration of social insurance contribution wages for the year 2026 by employers in Shanxi Province, emphasizing the importance of compliance with the relevant laws and regulations [1][2]. Declaration Timeframe - The declaration period for social insurance contribution wages is from January 1, 2026, to May 31, 2026 [1]. - The reporting period for contributions is the entire year of 2026, from January 1 to December 31 [2]. Declaration Scope and Basis - The declaration applies to various types of employers participating in social insurance schemes, including basic pension insurance, work injury insurance, unemployment insurance, and basic medical insurance [1]. - Employers must base the contribution wages on the average monthly salary of employees for the year 2025, while new hires will use their starting salary for the declaration [2]. Declaration Channels - Employers can submit declarations online through the electronic tax bureau or the social insurance fee management client [3]. - For those facing difficulties with online submissions, a physical declaration can be made by providing signed confirmation from employees and the employer's stamp on the required forms [3]. Important Considerations - Employers are responsible for the accuracy and completeness of the declared data, and any failure to declare or errors leading to insufficient contributions will result in penalties [4]. - Once the annual declaration is completed, the contribution wage will remain unchanged unless there are special circumstances such as calculation errors [4]. - Employers can contact the tax authority or call the designated hotline for any inquiries during the declaration process [4].