Provisions on the payment of social security late payment documents

With the improvement and popularization of laws in China in recent years, employees' legal awareness has increased and they have paid more attention to their own interests. Check whether their social security is paid on time every month. I. Relevant Provisions on Social Security Late Payment Fees Article 13 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council) stipulates: "If the payer fails to pay and withhold social insurance fees in accordance with the regulations, the labor insurance administrative department or the tax authorities shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, an additional 2/1000 of the daily fines. Late payment fees are incorporated into social insurance funds. " Article 15 of the Regulations on the Collection and Payment of Social Insurance Fees stipulates: "No unit or individual has the right to reduce or exempt social insurance premiums. If the payer is really unable to pay social insurance premiums temporarily due to special difficulties, he shall provide asset guarantee or other effective payment guarantee. The local tax authorities at or above the county level shall solicit the opinions of the administrative department of labor security and the financial department at the same level and give them approval, and may postpone the payment of social insurance premiums other than the basic medical insurance premium for a period of no more than six months. After the expiration of the holdover period, the payer shall pay the holdover social insurance premium and interest on bank demand deposit in full. There will be no late payment fee during the holdover period. " Article 16 stipulates: "If the payer fails to pay the social insurance premium in full and on time, or fails to pay the social insurance premium in full after the deferment period expires, the local tax authorities shall order him to pay within a time limit; If it fails to pay within the time limit, with the approval of the local tax authorities at or above the county level, it may notify the bank or other financial institutions in writing to freeze the amount of social insurance premiums and late fees payable in their deposits, or detain or seal up their commodities, goods or other property equivalent to the amount payable. " Second, how to avoid the situation that national policies allow individuals to pay social security late fees without paying social insurance premiums: 1, during military service; 2. During unpaid schooling; 3, laid-off workers receive difficult living allowance or unemployment benefits; 4, enjoy the city minimum living guarantee period; 5. Other circumstances that can be exempted according to state regulations. In addition to the above circumstances, the payment of social insurance premiums shall not be interrupted. For the above situation, the insured can choose to pay the late payment fee (no late payment fee) or not, but if the late payment fee is not paid, the payment period will not be calculated during the interruption period, and the value of the average social wage will be calculated accordingly. Retirement benefits will be affected. Three. What if there is no social security? 1. According to the Labor Contract Law, employers in enterprises must sign labor contracts and pay various social insurance premiums, including endowment insurance premiums. If the enterprise does not sign a contract and pay the old-age insurance premium, the employee can complain and report to the labor inspection agency affiliated to the local labor and social security department, and ask it to help urge the enterprise to handle the insurance formalities for you and pay the old-age insurance premium. 2. After receiving the report, the labor inspection department has the right to go to relevant enterprises for verification. If the problem is found to be true, enterprises that fail to pay endowment insurance according to regulations should be punished. Social insurance is the "survival money" of workers, which can help them get material help when they are old, unemployed, have children and lose their ability to work due to work-related injuries. 3. According to the provisions of the Social Insurance Law, if the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the unit last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions. 4. If the employer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the amount payable shall be determined according to 1 10% of the amount paid by the employer last month. I hope the above contents are helpful.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 86

If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay it within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily;

Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.

People's Republic of China (PRC) social insurance law

Article 90

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid;

The directly responsible person in charge and other directly responsible personnel shall be punished according to law.