Minimum standard for retroactive social security contributions

The minimum contribution base is 60% of the local average social wage, which is determined by the local average wage level. The employer shall apply for social insurance registration with the social insurance agency for its employees within thirty days from the date of employment. If it fails to register for social insurance, the social insurance administration organization shall approve the social insurance premiums it should pay. Individual entrepreneurs without employees who voluntarily participate in social insurance, part-time employees who do not participate in social insurance with their employers, and other flexibly employed persons shall apply for social insurance registration with the social insurance administration organization. Article 58 of the Social Insurance Law stipulates that employers shall, within 30 days from the date of employment, apply for social insurance registration with the social insurance administration organization for their employees. If the employer fails to register for social insurance, the social insurance agency shall approve the social insurance premiums to be paid by the employer. Individual entrepreneurs without employees who voluntarily participate in social insurance, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons shall apply for social insurance registration with the social insurance administration organization. The State establishes a nationally unified individual social security number. Individual social security numbers are citizens' identity numbers.

Article 58 of the Social Insurance Law states that employers shall apply for social insurance registration for their employees with the social insurance administrative organization within thirty days from the date of employment. If it fails to register for social insurance, the social insurance agency shall authorize the social insurance premiums it shall pay. Individual entrepreneurs without employees who voluntarily participate in social insurance, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons shall apply for social insurance registration with the social insurance administration organization. The State establishes a nationally unified individual social security number. Individual social security numbers are citizens' identity numbers. Article 8 of the Administrative Provisions on Declaration and Payment of Social Insurance Premiums stipulates that employers shall apply for social insurance registration for their employees and declare the payment of social insurance premiums within 30 days from the date of employment. 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. If an employer fails to declare the amount of social insurance premiums to be paid in accordance with the regulations, the social insurance agency shall temporarily determine the amount to be paid based on 110% of the amount of premiums paid by the employer in the previous month; if there is no amount of premiums paid in the previous month, the social insurance agency shall temporarily determine the amount to be paid based on the operating conditions of the employer, the number of employees, the local average wage of employees in the previous year, and other relevant circumstances. After the employer has completed the declaration procedures, the social insurance agency will settle the bill in accordance with the regulations.