What is the understanding of Article 88 of the Social Security Law?

Legal analysis: 1, defrauding social security benefits is mainly the behavior of individuals who do not meet the conditions for enjoying social security benefits, defrauding social security benefits by fraud, forging certification materials or other means.

2. In practice, there are many forms of obtaining social security benefits through fraud, forged certification materials or other means:

(1) During the payment of pension insurance benefits, some people forged their identity certificates or fraudulently used other people's identity certificates; Some forge or alter the file age, special type of work and early retirement medical records; Some forged or altered personnel files, increasing the deemed payment period; Some forged or altered employment relations, salary statements and other supporting materials to pay old-age insurance premiums; Some forged or altered certificates for receiving pension insurance benefits.

(2) In the medical insurance payment, some people lend their ID cards and social security cards to others for medical treatment; Some use other people's ID cards or social security cards for medical treatment; Some forge or alter pathology, prescriptions, disease diagnosis certificates and medical bills; Some forged or altered labor relations, wage statements and other supporting materials to participate in medical insurance or pay medical insurance premiums.

3. Whoever defrauds social insurance benefits shall be ordered by the administrative department of social insurance to return the defrauded social insurance benefits, and a fine of not less than two times but not more than five times the amount defrauded shall be imposed. The amount of fines is higher than the provisions of the Regulations on Labor Security Supervision, the Regulations on Work Injury Insurance and the Regulations on Unemployment Insurance, and the penalties have been intensified.

Legal basis: Article 88 of the Social Insurance Law of People's Republic of China (PRC) defrauds social insurance benefits by fraud, forgery of certification materials or other means, and the social insurance administrative department shall order it to return the defrauded social insurance benefits and impose a fine of not less than two times but not more than five times the amount defrauded.