How to pay the social security arrears?

1. When applying for payment of social insurance premiums, the employer shall sign (seal) the payment application form or other written materials to confirm that it does not include the payment of social insurance premiums after work-related injuries, submit relevant materials to the district social insurance handling window or agency according to regulations, and go through the payment formalities at the front desk of the district social insurance handling window after approval.

2. Where an employer applies for payment of work-related injury insurance premiums after a work-related injury occurs, it shall submit the audit opinion documents and relevant overdue materials issued by the district social insurance audit institution to the district social insurance handling window or agency, and go through the overdue procedures at the front desk of the district social insurance handling window after examination and approval.

3, flexible employment personnel to pay unemployment insurance premiums to the district unemployment insurance agencies to apply, the district unemployment insurance agencies to conduct a preliminary examination, the municipal social insurance agencies to review, with the preliminary examination, review materials, to the district social insurance agencies window for payment procedures.

4. Flexible employees apply to pay pension and medical insurance premiums during the interruption period, and submit relevant materials to the window of the district social insurance agency, which shall be handled after being examined and approved by the window staff. In some cases, if the social security agency refuses to handle it, it can choose to remit it to the company.

Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in the process of raising social insurance funds, which is the most important source of social insurance funds. It can also be regarded as the fees charged by the insurer (country) of social insurance to the insured (employees and employers) for assuming legal social insurance responsibilities.

legal ground

Regulations for the implementation of the enterprise income tax law

Article 35 The basic social insurance premium and housing accumulation fund paid by an enterprise for its employees in accordance with the scope and standards stipulated by the relevant competent department of the State Council or the provincial people's government are allowed to be deducted. Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.