How to make up the arrears of social security personal payment

1, apply to the social security agency, make up the business need to first apply to the social security agency, the relevant make-up policy is recommended to the social security agency to consult.

2. Deductions will be made after the application is approved, and the tax department will make deductions after the application is approved. Contributors do not need to go to the tax department to make payments, but they need to make sure that their social security contribution account has a sufficient balance and that the bank deduction agreement is valid.

3. The operation method of self-payment, after confirming that the application for retroactive payment has been passed, will be handled through channels such as the web version of Shenzhen Electronic Taxation Bureau, Shenzhen WeChat Tax Bureau, Shenzhen Tax or any tax hall in the city (except for the second tax branch). The validity period of the data of previous retroactive contributions is five natural days. If the contributor fails to complete the retroactive payment of social security premiums within that period, he/she needs to apply for the process again from the social security agency.

Conditions that need to be met for individual social security arrears re-payment:

(1) The registration status of the insured unit is irregular, and employees who have left the company apply for payment of their arrears of social security contributions on their own.

(2) If the defaulting unit is unable to pay all the outstanding contributions, the employees of the defaulting unit will apply for payment of their personal social security contributions on their own.

(3) Other cases in line with the policy.

Documents to be prepared include:

One copy of the Application Form for Settlement of Social Security Contributions by Individuals in a Unit, the original and photocopy of ID card, and in the case of a proxy, a letter of authorization, and the original and photocopy of the ID card of the person in charge;

In the case of arrears of contributions prior to the collection of the full responsibility, provide the original and photocopy of the original of the partial repayment statement issued by the social security department, and in the case of arrears of contributions after collection of the full responsibility, provide the certificate of the unit. In case of arrears of fees after full responsibility levy, provide proof of the unit.

Basic Pension Insurance for Enterprise Employees: The monthly average of the total amount of wages and salaries tax declared for personal income tax in the previous year is taken as the base, and if it is lower than 60% of the monthly average wage of the on-the-job workers in the province in the previous year, the contribution shall be 60%, and if it is higher than 300%, the contribution shall be 300%.

Basic medical insurance for urban workers: the contribution base for active workers is the monthly average of the total amount of wages and salaries tax declared by them in the previous year; the contribution base for new workers is the total amount of wages and salaries tax declared by them in the month they participate in the social insurance. The monthly average of the total amount of personal income tax wages and salaries tax is less than 60% of the average monthly salary of the employees of the city unit in the previous year, according to 60% of the contribution; more than 300% of the average monthly salary of the employees of the city unit in the previous year, according to 300% of the contribution.

To make up the contributions according to the types of insurance units and individuals should be insured at that time, and pay the corresponding interest. The retroactive contribution for each type of insurance can not be earlier than the establishment of the retroactive unit. The retroactive contribution for each type of insurance can not be earlier than the start time of the corresponding type of insurance.

Legal Basis:

The Social Insurance Law of the People's Republic of China

Article 60: Employers shall declare and pay the social insurance premiums on their own, in full and on time, and shall not suspend or reduce the payment except for force majeure and other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid by the employing organization on behalf of the employees, and the employing organization shall inform the employees of the details of the payment of social insurance premiums on a monthly basis.

Individual entrepreneurs without employees, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons may pay social insurance premiums directly to the social insurance premium collection organization.