How to calculate the overdue social security premium and interest?

Legal analysis: 1. You have to pay back the late fees and interest. Many people who want to pay back don't know that social security needs to pay late fees and interest if it exceeds a certain period. Earlier, it was reported by the media that a citizen of Chengdu wanted to pay 20 10 to 20 14 annual pension insurance, totaling 34 195.8 yuan. In addition, there is interest of 229 1.24 yuan and late payment fee of 28,766.84 yuan, totaling 365,438 yuan. The late payment fee and interest are almost close to the paid amount, which should be unexpected for many people who want to pay back. 2. How to calculate the late payment fee? Starting from July 1 1 day, the employer will pay a late fee of 0.5 ‰ of the unpaid social insurance premium every day, that is, the payment date is 20 1 1 day (inclusive). The calculation rule of late payment fee is: monthly social insurance premium payable × days in arrears × five ten thousandths of payment. In the actual implementation process, the collection of late fees is generally aimed at the insured units that fail to pay the fees on time. For the individual insured, if the payment is not made on time, there is generally no late payment fee, but if the cross-year arrears are overdue, the late payment fee must be paid.

Legal basis: Article 13 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees. If the payer fails to pay and withhold social insurance premiums in accordance with the regulations, the administrative department of labor insurance or the tax authorities shall order it to pay within a time limit, and in addition to making up the unpaid amount, a late payment fee of two thousandths shall be charged on a daily basis from the date of default. Late payment fees are incorporated into social insurance funds.