What should I do if the enterprise social security is overdue?

What should I do if the social security of an enterprise is overdue?

What should I do if the social security of an enterprise is overdue? The state stipulates that employees who take up jobs in an enterprise must buy social security. Many people may not be very clear about social security, but I suggest you know about the social security. What should I do if the social security of an enterprise is overdue? What should I do if the enterprise social security is overdue? 1

What should I do if I miss the time to pay social security for the company? Can I pay it back next month?

don't do this!

"According to Article 86 of the Social Insurance Law of the People's Republic of China (Order No.35 of the President of the People's Republic of China), 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 or make up within a time limit, and from the date of default, it shall charge a late fee of .5 ‰ per day, and the formula of late payment fee is: late payment fee = unpaid amount × unpaid.

if the employer fails to pay the social security fee in full and on time due to its own reasons, it should handle the overdue payment business in time to avoid generating more late payment fees and affecting the enjoyment of social security rights. "

Let me give you an example.

First, the social insurance premium payable by an employer in June 221 was 1, yuan, but it was not paid in full by June 3. If it was paid before July 1, 221, it should pay 1,5 yuan, if it was paid before July 2, 221, it should pay 1,1 yuan, and so on.

2. On June 15th, 221, an employer applied for an employee to pay the old-age insurance premium in April, 221. The basic old-age insurance premium payable is 9 yuan, so the basic old-age insurance premium and late payment fee payable as of June 15th are: 9+9× .5 ‰× 46 (May 1st to June 15th) =92.7 yuan.

That's a lot of money.

Please teach me how to make up the payment.

1. To apply to the social security (medical insurance) agency, you need to apply to the social security (medical insurance) agency first, and consult the social security (medical insurance) agency for relevant policy suggestions (hotline: 12333 or 123455).

2. Deduction will be made after the application is passed

After the application is passed, the tax department will make deduction. The payer does not need to go to the tax department to pay, but needs to ensure that the social security payment account has enough balance and the bank deduction agreement is valid.

3. Operation method of self-payment

After the application for overdue payment is confirmed, it will be handled in the website of Shenzhen Electronic Taxation Bureau, Shenzhen WeChat Taxation Bureau, @ Shenshui or any tax hall in the city (except the Second Taxation Bureau). The validity period of the previous payment data is 5 natural days. If the payer fails to pay the social security premium within this period, he/she needs to apply to the social security (medical insurance) agency again.

Warm reminder:

In order to avoid overdue payment of social security fees, please pay attention to the following points:

First, ensure that there is enough balance in the social security payment account and the bank deduction agreement is valid during the deduction period;

2. If the competent tax authorities have recently changed (moved across regions) due to the change of registered address, please pay attention to whether an effective deduction agreement has been signed with the new competent tax authorities;

third, please pay attention to the SMS reminder during the deduction period. What should I do if the social security of the enterprise is overdue? 2

What is the impact of the overdue social security?

Legal analysis: As the unit fails to pay the social security fee or fails to pay it, the consequences for the employees are more serious. Endowment insurance is the cumulative payment period, and the impact of overdue payment on endowment insurance is relatively minimal;

As long as there is no work-related injury accident in work-related injury insurance, and the probability of occurrence is low, the impact is relatively small; After the merger of medical insurance and maternity insurance, the overdue of more than 2 months has the greatest impact on employees. Maternity insurance is overdue for two months or more, and the payment time has to be recalculated, which has the most direct impact on the expectant parents who are pregnant with children.

legal basis: article 63 of the social insurance law of the people's Republic of China. if the employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.

If the employer fails to pay or make up the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account with banks and other financial institutions; And may apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums.

if the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide guarantee and sign a deferred payment agreement.

if the employer fails to pay the social insurance premium in full and fails to provide a guarantee, the social insurance premium collection agency may apply to the people's court to seize, seal up and auction the property whose value is equivalent to the social insurance premium payable, and use the proceeds from the auction to offset the social insurance premium. What should I do if the enterprise social security is overdue? 3

I. Purpose of daily declaration of social security premium < P > The social security premium is determined according to the number of employees provided by the payment unit, the statutory payment base and the current payment rate. The system comes with data to automatically calculate the payment amount. Whether the payer declares or not, the payment obligation will be generated regularly! Generally speaking, it doesn't matter if you apply or not, the obligation of the payer is there and always there!

In real work, the declaration of social insurance premiums is carried out regularly every month. Even if it is not declared, the payment amount automatically calculated by the system has already been formed. The purpose of normal declaration is twofold:

1. The declarer checks with the data provided by the system according to the personnel, payment base, rate and specific amount of the unit. If there are differences in the data, it shall raise objections to the competent administrative authorities in time and correct the errors in time.

2. The payment information and related data provided by the system have a relatively low probability of making mistakes in real work. In addition to checking, the most direct purpose of the declaration is to notify the payment on schedule! Pay the fee, right! The very direct purpose of declaration is to pay the fee! And payment is the essential purpose of declaration.

second, the difference between declared unpaid fees and undeclared unpaid fees

there is essentially no difference between declared unpaid fees and undeclared unpaid fees! From the point of view of the payment unit, there is no payment for both declared unpaid and undeclared unpaid, and payment is the only criterion for the unit to truly fulfill its payment obligation, which has no direct relationship with declaration and non-payment; From the perspective of employees, the only standard for employees to enjoy social security benefits is to pay on time and continuously.

The only way to enjoy social security benefits is to pay by both the unit and the employees. If there is no declaration, there must be no payment. If there is a declaration but no payment, the deduction is unsuccessful because there is no money in the account or the amount is insufficient. Therefore, the results of declared unpaid fees and undeclared unpaid fees are the same-no payment!

Third, the consequences of not paying the fee are very serious

Not paying the fee or paying the fee overdue will be great for the company and personal influence! The only correct way to deal with it is to pay the social security fee in full or in time! The author made a special trip to the Social Security Bureau to find someone to talk about the impact of overdue social security fees on units and individuals respectively. It can be summarized as the following two points:

1. The influence of overdue on the unit

Since we are talking freely, we naturally lose a lot of mandarin. The teacher surnamed Guo of the Social Security Bureau answered bluntly: "It has no impact on the company, as long as it is not the kind of arrears for several years, the tax bureau will not be fined."

Everyone compares the impact of overdue social security premiums on the unit with that of employees. Although the impact is relatively small, the overdue social security premium will inevitably lead to the unit paying extra late fees. In particular, the overdue fines calculated in years have a great impact on small and medium-sized enterprises. What's more, the decision of the competent administrative organ to make a fine is even worse for small and medium-sized enterprises!

2. Impact of overdue payment on employees

Due to the overdue payment or non-payment of social insurance premiums by the unit, the consequences for employees are more serious. Endowment insurance is the cumulative payment period, and the impact of overdue payment on endowment insurance is relatively minimal; As long as there is no work-related injury accident in work-related injury insurance, and the probability of occurrence is very low, the impact is relatively small; After the merger of medical insurance and maternity insurance, the overdue of more than 2 months has the greatest impact on employees. Maternity insurance is overdue for two months or more, and the payment time has to be recalculated, which has the most direct impact on the expectant parents who are pregnant with children.

IV. Overview

There is a high probability of overdue social insurance premiums and the correlation between payment suspension. Some types of insurance can accumulate payment years, and the short-term impact is limited, but the long-term impact is also very prominent; For maternity insurance, for example, overdue means the danger of withholding payment, and the protection of employees will face disappearance, which is particularly harmful. On the one hand, the company will suffer losses due to overdue, and on the other hand, it will cause direct or indirect harm to employees, which is really not worth the candle.