How to refund the social security of the resigned employees?

Legal analysis: you can apply for a return. One of the treatment methods: if an enterprise retires or has no change in personnel transfer after paying the fee, it can apply for tax refund at the local tax department: step one, apply for tax refund to the local tax with the resignation certificate and payment bill of the resigned employee, and the local tax department will re-determine the payment base; The second step is to delete the real account at the endowment insurance agency where the enterprise participates in the insurance that month; The third step is to apply for a refund at the enterprise office of the Municipal Social Pension and Industrial Injury Insurance Administration (the refund materials must include the proof that the payment base issued by the local tax is wrong, the payment bill and the refund application form); The fourth step is to refund the fee to the local tax after completing the above procedures, and declare the correct payment to the local tax. The second solution: if a new employee happens to miss the insurance, you can re-quote, delete the actual account of the month, and make the actual account according to the correct payer.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.