How to refund the social security for an extra month?

Legal analysis: it can be returned. If the enterprise retires or the personnel transfer has not changed after paying the fees, it can apply to the local tax department for tax refund: the local tax department applies for tax refund with the resignation certificate and payment bill of the resigned employee, and the payment base is re-determined by the local tax department, and the entity account is deleted in the endowment insurance agency that the enterprise participates in that month, and the refund application is made at the enterprise office of the Municipal Social Pension and Industrial Injury Insurance Administration (the refund materials must include the certificate that the payment base issued by the local tax is wrong, the payment bill and the refund).

Legal basis: Article 58 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the employer shall apply to the social insurance agency for social insurance registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.