Can the enterprise social security account be frozen by the court?

Legal analysis: Generally speaking, it cannot be frozen. When a few courts tried and executed the economic disputes between the enterprises affiliated to the former social insurance institutions (now completely decoupled) and other enterprises and units, they sealed up the social insurance fund accounts opened by social insurance institutions, which affected the normal distribution of social insurance funds and was not conducive to social stability.

Legal basis: Article 242nd of the Civil Procedure Law of People's Republic of China (PRC), if the person subjected to execution fails to perform the obligations specified in the legal documents according to the notice of execution, the people's court has the right to inquire about the deposits, bonds, stocks, fund shares and other properties of the person subjected to execution. The people's court has the right to seal up, freeze, transfer or change the property of the person subjected to execution according to different circumstances. The property inquired, sealed up, frozen, transferred or changed in price by the people's court shall not exceed the scope of obligations that the person subjected to execution shall perform. When the people's court decides to seal up, freeze, transfer or change the price of property, it shall make a ruling and issue a notice of assistance in execution, which the relevant units must handle.