Can Tianjin tax natural person social security payment be paid back last month?

Yes, according to the relevant policies, if the personnel entrusted by the municipal, district (county) human resources and social security department to file in the name of individuals in the employment service center and talent service center fail to pay the basic old-age insurance premium or the payment is interrupted for various reasons (except for those who are not paid according to the provisions of the state and this Municipality), they can make up the payment according to the procedures; If the basic old-age insurance premium should not be paid due to the employer's reasons, the employer shall go through the formalities of paying back the premium with reference to the relevant policies and regulations. You have to submit a written application for payment within the working age stipulated by the state, so the applicant should apply for payment before reaching retirement age and going through formal retirement procedures.

People's Republic of China (PRC) social insurance law

Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.