Penalties for the crime of misappropriation of social security funds

The misappropriation of a social insurance fund shall be ordered to be recovered by the administrative department of social insurance, the financial department, or the auditing authority; if there is any illegal income, the illegal income shall be confiscated; and the directly responsible supervisors and other directly responsible persons shall be punished according to law. Social insurance funds include the basic pension insurance fund, the basic medical insurance fund, the industrial injury insurance fund, the unemployment insurance fund and the maternity insurance fund.

Legal basis

Article 91 of the Social Insurance Law of the People's Republic of China

If a person violates the provisions of this law by concealing, transferring, misappropriating, or misappropriating a social insurance fund or by violating the rules on investment and operation, he or she shall be ordered by the administrative department of social insurance, the financial department, or the auditing authority to recover the fund; if he or she has any illegal proceeds, they shall be confiscated. illegal income; the directly responsible officer in charge and other directly responsible personnel shall be punished according to law.