How to write the reason why the unit pays back the social security?

The reason for the unit social security payment is: because it was not paid before.

Social insurance must work out a certain proportion of the insured's burden according to the probability of various risk accidents and the total payment expenditure estimated in advance according to the payment standard as the standard for determining the insurance rate. Moreover, unlike commercial insurance, the calculation of social insurance rate needs to consider more social and economic factors besides risk factors in order to obtain a fair and reasonable rate.

The sharing subjects of social insurance premiums are countries, enterprises and individuals. The different combinations of these three subjects have produced many ways of sharing expenses. Even in the same country, different social insurance projects may adopt different insurance cost sharing methods, in which employers and employees pay the fees, and the government bears the ultimate responsibility. The payment base of social security refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.

Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July.

legal ground

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

Article 87 Where social insurance agencies, medical institutions, pharmaceutical trading entities and other social insurance service institutions defraud social insurance fund expenditures by means of fraud or forgery of certification materials, the social insurance administrative department shall order them to return the defrauded social insurance money and impose a fine of more than 2 times but less than 5 times the amount defrauded; If it belongs to a social insurance service institution, the service agreement shall be terminated; If the directly responsible person in charge and other directly responsible personnel are qualified, their qualifications shall be revoked according to law. Article 91 Whoever, in violation of the provisions of this Law, conceals, transfers, embezzles, misappropriates social insurance funds or illegally invests and operates them shall be ordered by the administrative department of social insurance, the financial department and the auditing organ to recover them; Illegal income, confiscate the illegal income; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.