The Measures for Social Insurance Audit, which was adopted at the 6th ministerial meeting of the Ministry of Labor and Social Security on February 9, 2003, is hereby promulgated and shall come into force as of April 1 2003.

Minister Tso-chi Chang.

February 27(th), 2003

Measures for social insurance audit

Article 1 In order to standardize the social insurance audit, ensure the collection and payment of social insurance premiums in place, and safeguard the legitimate rights and interests of the insured, these Measures are formulated in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the relevant provisions of the state.

Article 2 The term "audit" as mentioned in these Measures refers to the verification conducted by social insurance agencies on the payment of social insurance premiums and the collection of social insurance benefits according to law.

Third social insurance agencies at or above the county level shall be responsible for social insurance audit.

The audit department of the social insurance agency at or above the county level shall undertake the social insurance audit.

Article 4 Social insurance auditors shall meet the following conditions:

(a) adhere to the principle, decent style, fair and honest;

(2) Having technical secondary school education and professional knowledge in accounting and auditing;

(three) familiar with social insurance business and related laws and regulations, with the corresponding qualifications to carry out audit work.

Fifth social insurance agencies and social insurance auditors to carry out audit work, exercise the following functions and powers:

(a) require the audited entity to provide information and materials related to the payment of social insurance premiums, such as employment, wages, financial statements, statistical statements, payment data, relevant account books and accounting vouchers;

(2) You can record, record, videotape, photograph and copy information related to the payment of social insurance premiums, and investigate and inquire about the auditees' participation in and payment of social insurance premiums;

(3) Requiring the auditee to provide information related to the audit matters.

Article 6 Social insurance auditors shall undertake the following obligations:

(1) Audit affairs shall be realistic, objective and fair, and shall not be used for personal gain;

(two) keep the business secrets and personal privacy of the audited entity;

(3) keeping confidential the informants.

Article 7 Social insurance auditors shall voluntarily withdraw under any of the following circumstances:

(1) Being related to the person in charge of the auditee or the auditee;

(2) Having an economic interest relationship with the audited entity or the audited item;

(3) Having other interests with the auditee or the audited matters, which may affect the impartial implementation of the audit.

Under any of the circumstances specified in the preceding paragraph, the audited entity has the right to apply for withdrawal orally or in writing.

The withdrawal of auditors is decided by the person in charge of the social insurance agency to which they belong. Auditors shall not stop performing audit work until they decide to withdraw.

Article 8 The social insurance audit adopts the methods of daily audit, key audit and report audit.

The social insurance agency shall formulate the daily audit work plan and implement the daily audit regularly according to the work plan. Social insurance agencies should focus on auditing specific objects and contents.

Any unit or individual has the right to report the failure to pay social insurance premiums as required, and the social insurance agency shall promptly accept the report and conduct audit.

Ninth social insurance payment audit content includes:

(a) whether the number of social insurance payers and the payment base declared by the payer and the payer conform to the provisions of the state;

(two) whether the payment units and individuals pay social insurance premiums in full and on time;

(three) the payment of social insurance premiums by units and individuals;

(four) other audit matters stipulated by the state or assigned by the administrative department of labor security.

Article 10 Social insurance agencies shall audit the payment of social insurance premiums according to the following procedures: (1) Inform the audited entity of the relevant contents, requirements, methods and materials to be prepared three days in advance, and audit may be conducted without prior notice under special circumstances;

(two) there should be two or more auditors * * * together, show their official certificates, and explain their identity to the audited object;

(3) The audit information shall be recorded and signed or sealed by the auditor and the legal representative of the audited entity (or the agent entrusted by the legal representative). If the legal representative of the audited entity refuses to sign or seal, it shall indicate the reasons for the refusal;

(four) the social insurance agency shall inform the audited object of the audit results in writing within 5 working days after the audit;

(5) If it is found that the audited entity has violated laws and regulations in paying social insurance premiums or participating in social insurance according to regulations, it shall truthfully write an audit opinion and deliver it to the audited entity within 10 working days after the audit. The auditee shall make corrections within a time limit.

Article 11 If the audited entity underreports or conceals the payment base and the number of payers, the social insurance agency shall order it to make corrections; Refuses to correct, the social insurance agency shall report to the administrative department of labor security for punishment according to law.

If the audited entity refuses to audit or forges, alters or intentionally destroys relevant account books and materials, and delays the payment of social insurance premiums, the social insurance agency shall report to the administrative department of labor and social security for punishment according to law.

The social insurance agency shall regularly report the social insurance audit to the administrative department of labor security. The administrative department of labor security shall promptly notify the social insurance agency of the results of the matters submitted by the social insurance agency.

Article 12 The social insurance agency shall check the situation of the insured individuals receiving social insurance benefits, and if it is found that the social insurance benefits recipients continue to receive benefits after losing their eligibility for benefits or defraud social insurance benefits in other forms, the social insurance agency shall immediately stop paying benefits and order them to return; Refuse to return, by the administrative department of labor security according to law, and may impose a fine of more than 500 yuan 1000 yuan; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Thirteenth social insurance agency staff abuse their powers, engage in malpractices for selfish ends, dereliction of duty in the audit work, shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article fourteenth these Measures shall come into force as of April 2003. /s？ Wd =% C2% Ed% B0% B0% C9% BD% C9% E7% b1%A3% Be% D6 & Rsp = 5 & ampOQ =% C2% ed% c0% D5% C9% BD% C9% E7% b1%a3% CD% F8&; Fniy, you can also have a look at this website.