What is the social security refund policy?

Legal analysis: Under normal circumstances, social security cannot be refunded. Only those who meet the requirements can get a refund, as follows: 1. In the field, you can apply for a refund of individual contributions after leaving your job, but the company's contributions cannot be refunded; 2. You can't surrender halfway, and you can only retire after death, going abroad to settle down or insufficient payment 15 years; Individuals can retire, but units can't; 3. If the social security is paid in full, one-third of it can be refunded, and the rest belongs to the unit and cannot be refunded. General social security payment methods can be divided into unit payment or individual payment. Social insurance usually paid in the name of an individual. There can only be two parts of social security: endowment insurance and medical insurance. The social security paid by the unit can get more benefits, such as the unit can help individuals pay endowment insurance, housing provident fund, work injury insurance, medical insurance and so on. The payment base is the basis for the insured to pay in proportion. For the company, the payment base is the total salary of all employees in the company; For an individual, the payment base is the monthly salary of the individual. Generally, my salary income in the previous year is the base of payment. (1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base; (two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base; (3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Legal basis: Provisional Regulations on the Collection and Payment of Social Insurance Fees.

Article 2 These Regulations shall apply to the collection and payment of basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums (hereinafter referred to as social insurance premiums).

The units and payers mentioned in these Regulations refer to the units and individuals that should pay social insurance premiums in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Article 3 The collection scope of basic old-age insurance premiums: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, and institutions and their employees that implement enterprise management.

The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.

The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.

The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council.

Article 15 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the tax authorities shall provide the social insurance agencies with the payment information of the payment units and individuals in a timely manner; The social insurance agency shall collect relevant information and report to the administrative department of labor security.