Penalties for failure to pay social security to employees

I. Penalties for failing to pay social security to employees:

1. If a contributing unit fails to pay and withhold social insurance premiums in accordance with the regulations, it shall be ordered to pay them by the administrative department of labor security or the tax authorities within a specified period of time; and if it fails to do so after the expiration of the period of time, in addition to making up for the amount of arrears of payment, it shall be charged a late fee of 2 per thousand from the date of arrears of payment on a daily basis.

2. If a contributing unit fails to register for social insurance, change its registration or cancel its registration in accordance with the regulations, or fails to declare the amount of social insurance premiums payable in accordance with the regulations, it shall be ordered by the administrative department of labor security to make corrections within a certain period of time; if the circumstances are serious, the persons in charge and other persons directly responsible may be sentenced to fines of not less than 1,000 yuan and not more than 5,000 yuan; if the circumstances are particularly serious. The directly responsible person in charge and other directly responsible persons can be fined from 5000 yuan to 10000 yuan.

Social insurance generally includes five insurance, specifically basic pension insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance.

1, employees should participate in the basic pension insurance, by the employer and the employee *** with the payment of basic pension insurance premiums. Individual entrepreneurs without employees, part-time workers who do not participate in basic pension insurance with their employers, and other flexibly employed persons may participate in basic pension insurance and pay basic pension insurance premiums by themselves.

2. Employees shall participate in the basic medical insurance for employees, and the employer and employees shall pay the basic medical insurance premiums in accordance with the state regulations***. Individual entrepreneurs without employees, part-time workers who do not participate in the basic medical insurance of employees at their employing organizations, and other flexibly employed persons may participate in the basic medical insurance of employees, and individuals shall pay the basic medical insurance premiums in accordance with the state regulations.

3. Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums, while employees shall not pay work-related injury insurance premiums.

4. Employees shall participate in unemployment insurance, and the employer and the employee shall pay the unemployment insurance premiums in accordance with the state regulations***.

5. Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.

Legal basis:

Provisional Regulations on the Collection and Payment of Social Insurance Premiums

Article 13 If a contributing unit fails to pay and withhold social insurance premiums in accordance with the provisions of the regulations, it shall be ordered to pay the premiums within a certain period of time by the administrative department of labor and security or by the tax authorities; and if the premiums are still not paid after the expiration of the period of time, the employer shall charge a late payment fee of 2 per thousand per day, except for making up for the amount of the outstanding premiums, from the date of the outstanding premiums. Late payment fees are incorporated into the social insurance fund. If the circumstances are particularly serious, the directly responsible supervisors and other persons directly responsible may be fined more than 5,000 yuan and less than 10,000 yuan.