Social security policy for substitute teachers' salaries in Guangxi.

Legal analysis: if an individual participates in the insurance, he can't refund the missed payment, and only the missed payment caused by the unit can refund the five insurances; If the unit does not declare, it can only pay the pension; After paying for a period of time, you can find an agent to pay the interruption fee.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 21 If an employer encounters serious difficulties in production and operation due to force majeure, it may, with the approval of the social insurance administrative department of the provincial people's government, postpone the payment of social insurance premiums for a certain period of time, generally not exceeding one year. During the suspension of payment, the late payment fee will be exempted. After the expiration, the employer shall pay the corresponding social insurance premium.

Article 22 If an employer provides a guarantee in accordance with Article 63 of the Social Insurance Law and signs a holdover agreement with the social insurance fee collection agency, the late payment fee shall be exempted during the holdover period.

Article 23 The period during which the employing unit defers the payment of social insurance premiums in accordance with Articles 21 and 22 of these Provisions shall not affect its employees' enjoyment of social insurance benefits according to law.