2022 social security retroactive payment time

Legal analysis: the deadline for individual social security contributions in 2022 is generally before December 31, 2021, which can be appropriately extended to February 28, 2022 for those co-ordination areas that have not reached the required participation rate by the deadline. There is no time limit for retroactive contributions. Social security retroactive payment means that for some reason the social security has not been properly paid for a few months, and then the social security for those months is paid up later.

Legal basis: The Social Insurance Law of the People's Republic of China

Article 58 An employer shall, within thirty days from the date of employment, apply for social insurance registration with a social insurance agency for its employees. If the employer fails to register for social insurance, the social insurance administration organization shall approve the social insurance premiums to be paid by the employer.

Article 63 If an employer fails to pay social insurance premiums in full and on time, it shall be ordered by the social insurance premium collection agency to pay the premiums within a certain period of time or to make up the full amount.

If the employer fails to pay the social insurance premiums in full or on time, the social insurance premium collection agency may inquire into the deposit accounts of banks and other financial institutions; it may also apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify in writing the depositary banks or other financial institutions of the allocation of social insurance premiums. If the balance in the account of an employer is less than the social insurance premiums that should be paid, the social insurance premium collection agency may require the employer to provide a guarantee and sign an agreement on deferring the payment of the premiums.

If the employer fails to pay the full amount of social insurance premiums and fails to provide a guarantee, the social insurance premium collection agency may apply to the people's court for the seizure, attachment or auction of the property whose value is equal to the amount of social insurance premiums that should be paid, and use the proceeds of the auction to offset the payment of social insurance premiums.