What does social security audit mean?

Social security audit refers to the process that the social insurance management department checks and audits the social insurance expenses of the employer.

Social security audit is generally conducted by the local social security bureau or social security fund management center, aiming at checking whether the employer pays social insurance premiums in accordance with regulations and standards, whether there are fraud and irregularities, and whether there are omissions and errors. The contents and scope of the audit generally include the social insurance account of the employer, the payment record of social insurance expenses, the calculation method of social insurance expenses, the list of employees and salary information of the employer, etc. Through social security audit, the social security management department can find and correct the illegal behavior of the employer, protect the social insurance rights and interests of employees and maintain social stability.

The specific handling methods of social security are as follows:

1. Individuals pay social security through their work units, and enterprises have the obligation and responsibility to pay social security according to national laws, and the social security expenses are borne by both individuals and enterprises.

2. Pay social security as a flexible employee. Individuals can go to the social security bureau to pay social security. They can only pay old-age insurance and medical insurance, and individuals cannot pay unemployment insurance, maternity insurance and work-related injury insurance.

3. The third-party social security payment institution pays social security, and the individual signs an agency social security agreement with the third-party social security institution. Individuals determine the base and standard of social security payment, provide personal insurance information, and the agency will help him pay social security after receiving the money.

To sum up, if the employer is found to be in violation of regulations, it may face the consequences of fines, payment of social insurance premiums and administrative penalties.

Legal basis:

Article 2 of People's Republic of China (PRC) Social Insurance Law

The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.