Social security late payment fee collection standard

First, how to calculate the social security late payment fee?

The social security late payment fee is calculated according to five ten thousandths of the total insurance payment * overdue days *. According to the provisions of Article 86 of the Social Insurance Law of People's Republic of China (PRC), if the employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily; Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.

Second, under what circumstances can I be exempted from paying late fees?

According to the relevant policies and regulations on the collection and payment of social insurance premiums, no unit or individual has the right to reduce or exempt social insurance premiums. If the payer is temporarily unable to pay social insurance premiums due to special difficulties, he may provide asset guarantee or other effective payment guarantee. With the approval of the local tax authorities at or above the county level after soliciting the opinions of the administrative department of labor security and the financial department at the same level, the social insurance premium other than the basic medical insurance premium may be deferred for a period of no more than 6 months. At the deadline, the unit needs to fully repay the deferred social security premium and bank deposit interest. Late payment fees shall not be charged during the extension period.

In addition, according to the relevant regulations, if the payer fails to pay the social insurance premium in full and on time, or fails to pay the social insurance premium in full after the deferment expires, the local tax authorities will order it to pay within a time limit. Those who fail to pay within the time limit may, with the approval of the local tax authorities at or above the county level, notify banks or other financial institutions in writing to freeze the amount equivalent to social insurance premiums and late fees in their deposits, or seal up or detain commodities, goods or other property equivalent to the amount owed.

Third, can social security be repaid?

The social security that has been cut off can be paid, but not all social security that has been cut off in all periods can be paid, only the social security for the last three months. If the company has left for six months and the social security has been cut off for six months, then the social security can only be paid for the last three months, and the social security can be divided into units and individuals.

Unit pays social security:

After returning to work, you need to discuss with the personnel of the employer to pay social security.