What does social security historical clearance of arrears mean

Hello, social security historical clearing means clearing the historical arrears program of social security. The General Office of the State Administration of Taxation issued a circular in 2018 stipulating that in order to ensure that from January 1, 2019 onwards, all social insurance premiums will be collected by the tax authorities in a unified manner. Local provincial tax bureaus should follow the principle of figuring out and picking up the historical arrears of fee items, and should not carry out arrears clearance work on their own, and deal with the issue of historical arrears of fees appropriately. Has been responsible for the collection of social insurance premiums at all levels of tax authorities, before the reform of social security collection agencies in place, to maintain the existing collection policy remains unchanged, and shall not be organized on their own to carry out the previous year's arrears clearance.

Legal provisions: "The Chinese people's *** and the State Social Insurance Law" Article 4 of the Chinese people's *** and the State territory of the employer and the individual in accordance with the law to pay social insurance premiums, the right to query the record of contributions, personal rights and interests record, the social insurance agency to provide social insurance consulting and other related services. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units. Article 59: The people's governments at or above the county level strengthen the collection of social insurance premiums. Social insurance premiums shall be collected in a uniform manner, and the steps and specific measures for implementation shall be prescribed by the State Council. Article 63 Where an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order the employer to pay the premiums within a certain period of time or to make up for them. If the employer fails to pay or make up the full amount of social insurance premiums after the deadline, the social insurance premium collection agency may inquire banks and other financial institutions about their deposit accounts; and may apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify in writing the banks or other financial institutions with which the employer has accounts of the allocation of social insurance premiums. If the balance of an employer's account is less than the amount of social insurance premiums that should be paid, the social insurance premium collection agency may require the employer to provide a guarantee and sign an agreement on deferred payment of premiums. If the employer fails to pay the full amount of social insurance premiums and does not provide a guarantee, the social insurance premium collection agency may apply to the people's court for the seizure, attachment or auction of the property whose value is equal to the social insurance premiums that should be paid, and the proceeds of the auction will be used to offset the payment of social insurance premiums.