Individual social security refund rules

Legal analysis: 1. The employer may apply for a refund of social insurance premiums due to repeated payment or wrong payment.

2. Pension, unemployment and work-related injury insurance: After the tax authorities accept the verification, the human and social departments will handle the refund procedures.

3. Medical maternity insurance: the tax department accepts the audit and applies to the financial department for refund of funds.

4. Endowment insurance for migrant workers: the endowment insurance for migrant workers before 20 19 and the endowment insurance for migrant workers from 20 19 to July will be accepted and returned by the municipal social security department, and the tax department will no longer handle the endowment insurance for migrant workers from August 20 19. The refund of endowment insurance for urban and rural residents shall be handled according to the requirements of the Municipal Bureau.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 87 Where social insurance agencies, medical institutions, pharmaceutical trading entities and other social insurance service institutions defraud social insurance fund expenditures by means of fraud or forgery of certification materials, the social insurance administrative department shall order them to return the defrauded social insurance money and impose a fine of more than 2 times but less than 5 times the amount defrauded; If it belongs to a social insurance service institution, the service agreement shall be terminated; If the directly responsible person in charge and other directly responsible personnel are qualified, their qualifications shall be revoked according to law.

Article 88 Anyone who defrauds social insurance benefits by fraud, forgery of certification materials or other means shall be ordered by the social insurance administrative department to return the defrauded social insurance benefits, and shall be fined at least two times but not more than five times the amount defrauded.