Detailed rules for the implementation of the social security law

Hello, what is the judicial interpretation of the implementation rules of the social security law you proposed? Our reply is as follows: Article 19 If an employer refuses to issue a certificate of termination or dissolution of the labor relationship to the employee when terminating or dissolving the labor contract, resulting in the employee being unable to enjoy social insurance benefits, the employer shall be liable for compensation according to law. Twentieth employees should pay social insurance premiums withheld by the employer. If the employer fails to withhold and remit according to law, the social insurance premium collection agency shall order the employer to pay within a time limit, and from the date of default, the employer shall be charged a late fee of 0.5% on a daily basis. The employer shall not require employees to bear the late payment fee. Article 21 If an employer encounters serious difficulties in production and operation due to force majeure, it may, with the approval of the social insurance administrative department of the provincial people's government, postpone the payment of social insurance premiums for a certain period of time, generally not exceeding one year. During the suspension of payment, the late payment fee will be exempted. After the expiration, the employer shall pay the corresponding social insurance premium. Article 22 If an employer provides a guarantee in accordance with Article 63 of the Social Insurance Law and signs a holdover agreement with the social insurance fee collection agency, the late payment fee shall be exempted during the holdover period. Twenty-third the employer in accordance with the provisions of Article 21, Article 22 of the deferred payment of social insurance premiums, does not affect its employees to enjoy social insurance benefits according to law. Article 24 If the employer fails to inform the workers of the details of paying social insurance premiums on a monthly basis, the administrative department of social insurance shall order it to make corrections; Overdue reform, in accordance with the provisions of the "labor security supervision regulations" thirtieth. Article 25 Where medical institutions, pharmaceutical trading units and other social insurance service institutions defraud social insurance fund expenditures by means of fraud or forgery of certification materials, the social insurance administrative department shall order them to return the defrauded social insurance money and impose a fine of more than 2 times and less than 5 times the amount defrauded. Medical institutions and pharmaceutical business units that have signed service agreements with social insurance agencies shall be held accountable by social insurance agencies in accordance with the agreements. If the circumstances are serious, the service agreement signed with it may be terminated. The directly responsible person in charge and other directly responsible personnel with professional qualifications shall be revoked by the relevant competent department in charge of the social insurance administrative department. Article 26 If social insurance agencies, social insurance premium collection agencies, social insurance fund investment and operation agencies, institutions that open special accounts for social insurance funds, special account management banks and their staff members commit the following illegal acts, the social insurance administrative department shall investigate and deal with them in accordance with the provisions of Article 91 of the Social Insurance Law: (1) Failing to collect and record social insurance funds that have been applied for or collected by means of concealment or illegal placement; (2) illegally transferring the social insurance fund to an account other than the special account of the social insurance fund; (3) Misappropriation of social insurance funds; (four) crowding out social insurance funds or crowding out other social insurance funds from social insurance funds; (five) the social insurance fund is used to balance the financial budget, build or rebuild office buildings and pay personnel expenses, business expenses and management expenses; (six) in violation of the provisions of the state investment and business policies.