The "Social Insurance Audit Measures" are to standardize the social insurance audit work, ensure that all social insurance premiums are collected, and protect the legitimate rights and interests of insured persons. According to the "Interim Regulations on the Collection and Payment of Social Insurance Premiums" and the national Relevant regulations are formulated in these Measures.

The term “audit” as mentioned in these Measures refers to the verification by social insurance agencies on the payment of social insurance premiums and the receipt of social insurance benefits in accordance with the law.

The social insurance agency shall audit the payment of social insurance premiums in accordance with the following procedures:

1. The relevant contents, requirements, methods and preparations for the audit will be made 3 days in advance. Information and other matters shall be notified to the auditee. Under special circumstances, the audit may be conducted without prior notice;

2. There should be two or more auditors working together, presenting their certificates for performing official duties, and reporting to the auditee The audit object shall state its identity;

3. A record of the audit shall be made. The record shall be signed or sealed by the auditor and the legal representative of the audited unit (or the agent authorized by the legal representative). If the legal representative of the unit refuses to sign or seal, the reason for the refusal should be stated;

4. For auditees whose violations of laws and regulations are not found during the audit, the social insurance agency shall Inform them of the audit results in writing within 5 working days;

5. If the auditee is found to have violated laws and regulations in paying social insurance premiums or participating in social insurance as required, the audit opinions must be written truthfully. The letter will be sent to the auditee within 10 working days after the audit is completed. The audited objects should be corrected within a limited time.

Legal basis

"Social Insurance Audit Measures"

Article 4 Social insurance auditors shall meet the following conditions:

(1) ) Adhere to principles, have a decent style, be fair and honest;

(2) Have a technical secondary school degree or above and professional knowledge in accounting and auditing;

(3) Be familiar with social insurance business and related laws, regulations and have the corresponding qualifications to carry out audit work. Article 5 Social insurance agencies and social insurance auditors carry out audit work and exercise the following powers:

(1) Require the audited unit to provide employment information, salary income, financial statements, statistical statements, payment Data and relevant account books, accounting vouchers and other information related to the payment of social insurance premiums;

(2) Information related to the payment of social insurance premiums can be recorded, audio-recorded, videotaped, photographed and copied, and the information related to the payment of social insurance premiums can be recorded, Investigate and inquire about the insurance participation status and payment of social insurance premiums of the audit objects;

(3) Require the audit objects to provide information related to the audit matters.