1. If the unit does not pay the provident fund for the employees, the employees cannot directly file a labor dispute arbitration or lawsuit, unless the labor contract clearly stipulates that the employer handles the housing provident fund for the employees, and the enterprise does not handle it, it shall be deemed as a violation of the labor contract between the two parties. Disputes raised on this basis should be labor disputes and should be reported to the housing provident fund management center, which will order them to pay back within a time limit.

2. Legal basis: Article 70 of People's Republic of China (PRC) Labor Law.

The state develops social insurance, establishes social insurance system and social insurance fund, so that workers can get help and compensation in old age, illness, work injury, unemployment and childbirth.

Second, how to report that the company has not paid the provident fund?

1, the unit fails to pay the housing provident fund and reports to the housing provident fund management committee;

2, the unit does not apply for housing provident fund deposit registration or not to set up housing provident fund accounts for employees of the unit, the housing provident fund management center shall order it to handle within a time limit; Failing to handle it within the time limit, a fine of 6.5438+0 million yuan and 50,000 yuan shall be imposed;

3, the unit fails to pay or underpays the housing provident fund, the housing provident fund management center shall be ordered to pay within a time limit; If the deposit is not made within the time limit, it may apply to the people's court for compulsory execution;

4. In case of collective deposit of deferred provident fund, unpaid provident fund and individual employees' missed provident fund in previous years, it needs to be completed through supplementary payment.