Basic difference payment process of social security payment

Legal analysis: 1. Online payment 1. Log in to Guangdong local tax electronic tax service hall (electronic tax bureau); 2. Handling of taxes and fees; 3. Social security fee management; 4. The module of "enterprise endowment insurance difference repayment declaration" is used for repayment declaration and deduction. 2. On-site payment shall be handled at the front desk of the local local tax department with the "Application for Payment of Pension Insurance Premium Difference for Enterprise Employees" (hereinafter referred to as the "Application"). The Application Form can be obtained through the following channels: the online newspaper unit can download and print through the Foshan online newspaper system, and ordinary users can get it at the front desk.

Legal basis: 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.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.