"Detailed Rules for the Implementation of the Social Security Law" on repayment

The Social Security Law stipulates that employers should pay social insurance premiums in full and on time, so that insurers can enjoy social insurance benefits in time when necessary. However, sometimes due to internal or external reasons, social insurance cannot be paid on time, and then social insurance premiums are paid. Some units voluntarily declare payment, and some social security agencies require timely payment or overdue payment. It is necessary to pay social insurance for themselves. Then it is very necessary to know what the new policy of paying social insurance is.

Employees who have reached retirement age and have no old-age insurance can go through retirement formalities after paying the old-age insurance in one lump sum 15 years, and enjoy a monthly pension after retirement.

The state has issued a new policy of paying back the old-age insurance premium, which clearly stipulates that units and personnel who have not participated in the basic old-age insurance of enterprises and enterprises and personnel who have interrupted payment should pay back the old-age insurance premium, which provides a policy basis for all kinds of personnel to pay back the old-age insurance premium during the previous interruption and continue the old-age insurance relationship.

Scope of payment:

This time, those who enjoy the preferential policy of paying basic old-age insurance premiums include uninsured enterprises and personnel, as well as enterprises and personnel who have interrupted payment. It does not include enterprises and personnel who have approved the payment base according to regulations but have historical arrears. For the historical arrears of the approved payment base, the late payment fee is still determined by the local tax department according to the regulations.

About the uninsured units and personnel to pay back.

After the implementation of individual payment, the payment base is not approved, and the unpaid personnel are not insured; Units that fail to register with social insurance agencies and fail to pay endowment insurance premiums are uninsured units.

About the interruption of personnel salary payment

After the implementation of the individual payment system, if the payment base has been approved and paid, and then for various reasons, the payment base is no longer declared and no longer paid, then the payment is interrupted by enterprises and personnel.

Units that are required by the state and province to participate in the old-age insurance for enterprise employees shall, in accordance with the provisions of the state and province, participate in the basic old-age insurance for all personnel who have established labor relations with the unit (including permanent workers under the age of 60 and female employees under the age of 55, employees under the labor contract system and former temporary workers after the implementation of the temporary worker payment system). If some employees fail to pay the basic old-age insurance premium due to the employer's reasons, the employer may submit a written application for overdue payment to the labor and social security department, and submit proof of labor relationship with the insured during the application for overdue payment, as well as proof of wage income. After confirmation, enterprises and individual employees should pay the basic old-age insurance premium according to the regulations. If the old-age insurance premium is paid voluntarily before the end of June 5438 and February 2009, it can be paid according to preferential policies. The original long-term sick leave of more than 6 months and the sentence of the sentenced person are not allowed to make up the rest.

If the whole unit is not insured, it shall be insured for all employees and pay the basic old-age insurance premium from the date of registration and establishment of the enterprise. If the old-age insurance premium is paid voluntarily before the end of June 5438 and February 2009, it can be paid according to preferential policies. However, the payment time is not earlier than 1995 1 month (township enterprises began to pay the fee as early as 2003 1 month), and if there is a deemed payment period, the payment shall be made according to the earliest payment time stipulated in the preceding article (that is, after the enterprise and individual implement the payment system, the payment time shall be paid in full, and the deemed payment can be calculated only after the individual account has been established for more than 5 years).

The uninsured units as a whole include all kinds of enterprises and employees who have not been insured within the administrative area of our province.

All uninsured units and employees pay back. After the unit pays the full amount, the retirees who bear the old-age insurance expenses from the original unit will be included in the basic old-age insurance as a whole from the next month after all the supplementary funds are received.

One-time payment personnel also need to meet two conditions:

First, holding the household registration of local residents;

Second, the working years of establishing labor relations with various employers in this city should be before 20 11July1.

One-time payment time:

The starting time for the employer to apply for one-time payment shall be determined according to the month when the basic old-age insurance system for enterprise employees is implemented locally.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

As a supplementary explanation to China's social insurance law, Several Provisions on Implementing the Social Insurance Law of People's Republic of China (PRC) plays an important role in the concrete application of the social insurance law in practice. The following are the specific contents of "Several Provisions on Implementing the Social Insurance Law of People's Republic of China (PRC)".

The first chapter is the basic endowment insurance.

Article 1 The overall pension stipulated in Article 15 of the Social Insurance Law shall be calculated and paid according to the basic pension calculation and payment method stipulated by the State Council.

Article 2 When an individual who participates in the basic old-age insurance for employees reaches the statutory retirement age, if the accumulated payment is less than fifteen years, the payment may be extended to fifteen years. After the implementation of the Social Insurance Law, if the payment is extended for five years but still less than fifteen years, it can be paid in one lump sum for fifteen years.

Article 3 Individuals who participate in the basic old-age insurance for employees who have paid less than 15 years after reaching the statutory retirement age (including extending the payment in accordance with Article 2) may apply for transfer to the new rural social endowment insurance or urban residents' social endowment insurance where their household registration is located, and enjoy the corresponding old-age insurance benefits.

Individuals who participate in the basic old-age insurance for employees reach the statutory retirement age, and the accumulated payment is less than fifteen years (including the extension of payment in accordance with the provisions of Article 2), and have not been transferred to the new rural social endowment insurance or urban residents' social endowment insurance, individuals can apply in writing to terminate the basic old-age insurance relationship for employees.

Social insurance agencies, social insurance premium collection agencies, social insurance fund investment and operation agencies, institutions that open special accounts for social insurance funds, special account management banks and their staff have the following illegal situations, and the social insurance administrative department shall investigate and deal with them in accordance with the provisions of Article 91 of the Social Insurance Law:

(a) concealing or illegally storing the social insurance fund that has been applied for or collected, and not recording the collection;

(2) illegally transferring the social insurance fund to an account other than the special account of the social insurance fund;

(3) Misappropriation of social insurance funds;

(four) crowding out social insurance funds or crowding out other social insurance funds from social insurance funds;

(five) the social insurance fund is used to balance the financial budget, build or rebuild office buildings and pay personnel expenses, business expenses and management expenses;

(six) in violation of the provisions of the state investment and business policies.