Do I have to pay the restoration fee?

Upon examination, the Social Insurance Law of People's Republic of China (PRC), the Interim Regulations on the Collection and Payment of Social Insurance Fees and the Measures for Social Insurance Audit have not stipulated the time limit for prosecution of clearing the arrears of enterprises. According to the definition of the Interim Regulations on the Collection and Payment of Social Insurance Premium, social insurance premium belongs to the category of administrative collection, and its nature is different from administrative punishment. Therefore, the limitation of prosecution related to administrative punishment does not apply to the recovery of social insurance premiums.

legal ground

Paragraph 2 of Article 4 of the Social Insurance Law of People's Republic of China (PRC) stipulates that "individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units", and paragraph 1 of Article 63 of the Law also stipulates that "if an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit". Before the implementation of People's Republic of China (PRC) Social Insurance Law (20 1 1 July, 2008 1 day), both the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the Measures for Social Insurance Auditing (DecreeNo. of the Ministry of Labor and Social Security 16) set a prosecution period for clearing up the arrears of enterprises.

According to the definition of the Interim Regulations on the Collection and Payment of Social Insurance Fees, the payment of social insurance fees belongs to the category of administrative collection, which is different from the nature of administrative punishment. The recovery of social insurance premiums and the investigation and punishment of illegal acts are two different issues.

Therefore, Article 20 of the Regulations on Labor Security Supervision (implemented on June 5438+February 1 2004) stipulates the time limit for labor security administrative law enforcement, but the time limit for prosecution related to administrative punishment does not apply to the recovery of social insurance premiums. When an employer fails to provide social insurance for workers in full and on time, and an illegal act of paying social insurance premiums occurs, on the one hand, the administrative organ may, in accordance with the provisions of Article 20 of the Labor Security Supervision Regulations,

Article 3 of the Measures for Social Insurance Auditing (implemented on April 1 2003) stipulates that social insurance agencies at or above the county level shall be responsible for social insurance auditing; The fourth paragraph of Article 8 stipulates that 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; Article 11 stipulates that if the auditee underreports or conceals the base of payment 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. That is, the social insurance inspection work does not involve administrative punishment.

At the same time, for employers who fail to pay social insurance premiums in full according to law, social insurance agencies perform the administrative duty of recovery, which is different from the investigation of labor security violations, and the two-year investigation limitation stipulated in the Regulations on Labor Security Supervision is not applicable.

When the employer fails to apply for social insurance for the workers in full and on time, and there is an illegal act of paying social insurance premiums, on the one hand, the administrative organ can make recovery and punishment according to the provisions of Article 20 of the Regulations on Labor Security Supervision, on the other hand, the handling institution can also conduct an audit to recover the social insurance premiums owed in history, and the upper law does not limit the recovery period.