What should the company do if it overpays social security to the employees who leave the company?

In the case that there is no change in the retired or transferred personnel after the enterprise pays the fee, you can go to the local tax department for tax refund:

The first step is to apply for tax refund to the local tax with the resignation certificate and payment documents of the resigned employees, and the local tax department will re-determine the payment base;

The second step is to delete the real account at the endowment insurance agency where the enterprise participates in the insurance that month;

The third step is to apply for a refund at the enterprise office of the Municipal Social Pension and Industrial Injury Insurance Administration (the refund materials must include the proof that the payment base issued by the local tax is wrong, the payment bill and the refund application form);

The fourth step is to refund the fee to the local tax after completing the above procedures, and declare the correct payment to the local tax.

What special circumstances can refund social insurance premiums?

After the Social Insurance Law of 1 and 20 1 1 was promulgated and implemented in July, the old-age insurance can not be surrendered unless it reaches retirement age, such as death on the job, settlement abroad, repeated payment, etc. Those who meet the conditions for withdrawing personal accounts can voluntarily choose to withdraw the part paid by personal accounts of endowment insurance (if individuals pay social security, the part paid by themselves cannot be refunded, only the part transferred to personal accounts). Although it cannot be returned, it can be renewed or transferred according to personal circumstances.

2. We all know that if you want to receive a pension, you have to pay 15 years. However, some small partners can get back their social security contributions when they reach the legal retirement age but have not paid 15 years, and are unwilling to make up the difference at one time. In fact, you can rest assured that you didn't pay social security 15 years when you retired. Although the state can't give you a monthly pension, the state won't hack what you have already paid, and the relevant departments will return your personal part to you at one time.

3. The soldier retired.

Those who have participated in social security and established personal accounts before joining the army, retired or provided resettlement, may apply to the relevant departments for a one-time refund of the individual contribution.

4. Loss of nationality

As we all know, China does not recognize dual nationality. If some partners choose to join other countries, they will automatically lose the nationality of China people. We can apply in writing to terminate the employee's basic endowment insurance relationship when leaving the country or after leaving the country, and the amount stored in your personal account will be refunded to you in one lump sum.

If an enterprise happens to have a new employee who has missed the guarantee, it can re-quote and delete the actual account of the current month, and only need to make the actual account according to the correct payer.

Legal basis:

"People's Republic of China (PRC) Labor Contract Law" stipulates that

Article 50 When the employer dissolves or terminates the labor contract, it shall issue a certificate of dissolution or termination of the labor contract, and go through the formalities for the transfer of the file and social insurance relationship for the employee within 15 days.

Laborers shall handle the work handover according to the agreement of both parties. If the employing unit should pay economic compensation to the workers in accordance with the relevant provisions of this law, it should pay it when the work handover is completed.

The employing unit shall keep the text of the dissolved or terminated labor contract for at least two years for future reference.