How to make up for the difference in social security adjustment base

Step 1: Open Alipay APP and enter the Civic Center in the middle of the homepage.

Step 2: Then find the social security payment and open it.

Step 3: Click Next in the social security payment interface.

Step 4: finally verify the overdue fees and pay them.

The unit did not declare the payment base according to the actual average salary of employees in the previous year, resulting in the difference in the payment base. The company will provide this part of the payment related materials to the social security center for approval and handle the difference payment.

The adjustment of social security base should be supplemented by the company and employees. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The failure to deduct the financial social security card fee may be due to the fact that the standby account has been activated or changed recently, and the financial social security card has applied for replacement or replacement. At this time, if you receive the message of deduction failure, the reason may be that the system deduction information has been generated and entered the payment link before the financial account is confirmed.

Social security requires the company to re-declare the average salary of employees in the previous year (that is, the payment base) in April each year. The Human Resources and Social Security Bureau will adjust the upper and lower limits of the social security payment base in April according to the social security salary announced that year. If the social security salary is not announced in April, it will still be implemented according to the upper and lower limits of the base of the previous year. After the social security salary is announced, it will be implemented according to the new social security payment base. If the base difference is caused by the adjustment of the upper and lower limits of the social security base during the period, the difference between April and the implementation period of the new base should be paid back.

legal ground

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

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees 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.

Twenty-third employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Article 44 Employees shall participate in unemployment insurance, and employers and employees shall jointly pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.