Can retroactive social security deductions be added to bonuses

According to Sohu query, the social security deductions, that is, the amount that should be deducted before, for some reason, not paid on time, at this time the accountant according to the relevant provisions of the previous not deducted to make up for the amount. The social security bonus is a supplement to the company's employee compensation, belonging to the category of employee benefits, no matter how much social security deducted, should not be added to the bonus calculation.

According to Article 13 of the Provisional Regulations on the Collection and Payment of Social Insurance Premiums, if a contributing unit fails to pay and withhold social insurance premiums in accordance with the regulations, it will be ordered by the administrative department of labor security or the tax authorities to pay the premiums by a certain date. If payment is not made by the due date, a late payment fee of two thousandths of a cent shall be imposed on a daily basis from the date of non-payment, in addition to the payment of the outstanding amount. Late payment fees are incorporated into the social insurance fund.