What is the meaning of social security late payment

If it involves the recovery of delinquent social security fees, the individual part of the full personal back pay, late fees by the delinquent social security employer.

So far, there is no document that explicitly says that the unit will not be recovered from the previous arrears of social security payments. The payment of social security is a legal obligation of the unit, so generally there is also no written document that dares to blatantly say You can not pursue previous offenses. Private enterprises are generally worried that from 2019 onwards, social security contribution expenses will increase significantly, coupled with the general economic environment is not expected to be good, some enterprises have therefore scaled down their recruitment plans, and even made some layoffs in advance to prepare accordingly. In response to this situation, the state previously held a special executive meeting of the State Council on September 18, 2018, emphasizing the need to ensure the stability of the existing collection policy for social security fees in the institutional reform in accordance with the State Council's clear "established deployment. In accordance with this instruction, the Ministry of Human Resources and Social Security and other four ministries issued an urgent document, putting forward three requirements: first, the localities that carry out the reform of transferring the responsibility for the collection and management of social insurance premiums should strengthen departmental coordination and cooperation, and set up an interdepartmental standing mechanism for information *** enjoyment and reconciliation. They should follow the principle of clarifying the accounts of historical arrears and not organizing their own arrears clearance work, so as to deal with the issue of historical arrears in a prudent manner and ensure the smooth and orderly implementation of the transfer of responsibility for the collection and management of social insurance premiums. Second, the tax authorities at all levels that have been responsible for the collection of social insurance premiums, before the reform of the social security collection agency is in place, should keep the existing collection policy unchanged, and shall not organize themselves to carry out the arrears clearance of previous years to ensure the orderly collection and management and smooth work. Third, the organization to carry out supervision and inspection, in violation of the provisions of the law in accordance with the rules and regulations resolutely corrected and seriously investigated and dealt with. From the spirit of the above meeting, did not say not to recover the outstanding social security, but only asked "to clarify the accounts of the historical arrears of fees, do not organize their own clearing the principle of work, and properly deal with the problem of historical arrears of fees", "to maintain the existing policy of collection unchanged" the existing collection of fees The existing collection policy remains unchanged, we must know that the past and the existing collection policy, are required to pay the full amount of social security in accordance with the provisions of the enterprise, the enterprise underpayment, underpayment of social security behavior, is certainly a violation of the existing policy, the law enforcement agencies to be recovered reasonable and legitimate. Do not organize themselves to carry out the clearance of arrears, meaning that temporarily do not collect, and then later to clarify the situation, and then study and decide how to clear the more appropriate, does not mean that the enterprise social security history of arrears can be written off. Carrying out the clearance of arrears should be agreed upon by the higher level, and then decide how to carry out. Clearly pick up the accounts of historical arrears, the past arrears of things, or to clarify, if all clear not to recover, clear this is of little significance, clear this is to study the next step in the recovery of historical arrears how to take how much recovery efforts better, in the end, to which department to recover? At present, individuals are unable to make up for the previous year's social security; if the unit to help individuals make up for the social security or can be operated, the specific policy is not quite the same everywhere, you can consult the local social security collection department. If the tax bureau or social security department to recover the unit owed social security, the unit to bear the department is certainly to pay the unit to bear, the part of the employee's personal commitment, if the employee has left the job, usually not to recover the payment; if the employee is still in service, it will be withheld on behalf of make up for the payment. Of course, the specifics will depend on the views of the law enforcement agencies.

Legal basis:

Notice of the General Office of the State Administration of Taxation on the work related to the collection and management of social insurance premiums in a steady and orderly manner (Taxation General Office of the General Office of the General Administration of Taxation [2018] No. 142) Secondly, tax authorities at all levels that have been responsible for the collection of social insurance premiums should ensure that the collection policy remains unchanged and the work is smooth; conscientiously implement the State Council The spirit of the Standing Conference, before the reform of social security collection agencies is put in place, all localities should keep the existing collection policy unchanged to ensure orderly collection and management and smooth work. At the same time, to standardize the law enforcement inspection, shall not organize their own previous years of arrears inventory.