Who is responsible for the late payment of social security contributions

Legal subjective:

The contributing unit fails to pay and withhold social insurance premiums in accordance with the provisions of the law, the administrative department of labor security or the tax authorities shall order the payment of a limited period of time; overdue and still do not pay, in addition to make up for the amount of arrears of payment. From the date of non-payment, a late payment fee of two thousandths of a cent per day shall be added to the social insurance fund.

Legal Objective:

The Chinese People's **** and the State Social Insurance Law, Article 86 of the full text of the employer fails to pay the social insurance premiums in full and on time, by the social insurance premium collection agency shall order the payment of a limited period of time or to make up the full amount and from the date of arrears of contributions, a late payment fee of five ten thousandths of a cent shall be added on a daily basis; if the payment is still not made after the expiration of the period, the administrative department shall impose the arrears of contributions at an amount not less than one and three times the amount of the following Fines.