Do I need to declare and pay social security tax again?

Yes According to the relevant public information, according to the individual income tax law, it is necessary to declare a tax to pay back taxable income items such as social security and housing provident fund. The cashier will pay the overdue social security and housing provident fund taxes through normal payment procedures, fill in the overdue tax declaration form for the finance department according to the category and month of overdue expenses, and register the overdue expenses in the tax management system for overdue declaration and handling.