How to calculate the overdue social security premium and interest?

The calculation method of paying social security late fees is as follows:

1, and the calculation start time is from the date of unpaid social security fees to the day before the employer successfully declares payment;

2. The calculation method of late payment fee is to collect 5/10000 of unpaid amount on a daily basis;

3. If the employer fails to pay within a reasonable period after being urged, the relevant departments will impose a fine on it according to law;

4. The amount of the fine is more than one time and less than three times the unpaid amount.

Calculation factors of social security late payment fee:

1. Starting time of late payment fee: generally, it starts from the day after the due date;

2. Calculation standard of late payment fee: there may be different proportions of late payment fee in different regions, and the regulations of local social security bureau should be referred to;

3. The calculation base of late payment fee: based on the social security fee that has not been paid on time;

4. Calculation formula of late payment fee: usually the calculation base of late payment fee multiplied by the proportion of late payment fee multiplied by the number of days of delay;

5. Provisions for capping late payment fees: Some areas have provisions for the maximum amount of late payment fees.

To sum up, the calculation method of paying the social security late payment fee is to collect it on a daily basis according to five ten thousandths of the unpaid amount, and the calculation starts from the date of default to the day before the payment is successful. If the employer fails to pay within a reasonable period after being urged, it will be fined according to law, and the amount of the fine is more than one time and less than three times the amount owed.

Legal basis:

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

Article 86

If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay it within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily; Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.