How to make up for the overdue social security declaration?

If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the unit last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Repayment method

1. Apply to the social security (medical insurance) agency.

You need to apply to the social security (medical insurance) agency for overdue business and consult the social security (medical insurance) agency for relevant overdue policy suggestions (hotline: 12333 or 123455).

2. After the application is approved, it will be deducted.

After the application is approved, the tax department will deduct the money. The payer does not need to go to the tax department to pay, but needs to ensure that the social security payment account has enough balance and the bank deduction agreement is valid.

3. Payment operation method

The payment process is different in every region, such as Shenzhen. After the payment application is confirmed, it will be handled on the website of Shenzhen Electronic Taxation Bureau and Shenzhen WeChat Taxation Bureau. The validity of the previous payment data is 5 natural days. If the payer fails to pay the social security fee within this time limit, he needs to apply to the social security (medical insurance) agency again.

legal ground

People's Republic of China (PRC) Social Insurance Law (revised on 20 18)

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.