How to pay social security in the last month?

The payment method of social security in the last month is basically the same as that in the normal month, mainly depending on the employment status of the insured and the policies of the unit.

Under normal circumstances, the insured only needs to follow the normal payment process to ensure that the social security fee is paid in the last month.

For on-the-job employees, it is usually the responsibility of the unit to pay social security fees. The unit will automatically deduct the social security fees payable according to the employee's salary base and the proportion of social security contributions, and pay them to the social security agency on behalf of the employees. Therefore, for on-the-job employees, the payment of social security in the last month does not need special operation, as long as the salary before leaving the company is paid normally and the unit pays the social security fee in full and on time.

For freelancers, individual industrial and commercial households or unemployed people, the payment of social security needs to be operated by themselves. Such insured persons shall pay social security fees in full and on time through online banking, self-service payment machines or social security service windows within the specified time of each month in accordance with the regulations of local social security institutions. In the last month of social security payment, it is also necessary to follow these steps to ensure the timely payment of social security fees.

In addition, for the insured who is about to retire, the payment of social security in the last month has special significance. Because this may involve the calculation and collection of pensions. In this case, it is suggested that the insured communicate with the unit or social security agency in advance to understand the specific calculation method and collection process of retirement benefits, so as to ensure that the relevant procedures can be successfully handled in the last month of social security payment.

To sum up:

The payment method of social security in the last month is basically the same as that in the normal month, mainly depending on the employment status of the insured and the policies of the unit. For on-the-job employees, the unit will pay social security fees; For freelancers, they need to pay in full and on time. For the insured who is about to retire, it is recommended to know the calculation and collection process of retirement benefits in advance.

Legal basis:

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

Article 60 provides that:

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

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

Article 63 provides that:

If the employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or repay the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account in banks and other financial institutions; And can apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

If the employer fails to pay the social insurance premium in full and fails to provide guarantee, the social insurance premium collection agency may apply to the people's court for sealing up, distraining and auctioning the property whose value is equivalent to the social insurance premium that should be paid, so as to offset the social insurance premium with the proceeds from the auction.