(1) Failing to perform the statutory duties of social insurance;
(2) Failing to deposit the social insurance fund into the special financial account;
(3) Deducting or refusing to pay social insurance benefits on time;
(four) lost or tampered with the payment records, enjoy social insurance benefits records and other social insurance data, personal rights records;
(five) other acts in violation of social insurance laws and regulations. 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.
Legal basis: Article 87 of the Social Insurance Law of People's Republic of China (PRC), if social insurance agencies, medical institutions, pharmaceutical business units and other social insurance service institutions defraud social insurance funds by fraud, forgery of certification materials or other means, the social insurance administrative department shall order them to return the defrauded social insurance money and impose a fine of more than two times and less than five times the amount defrauded; If it belongs to a social insurance service institution, the service agreement shall be terminated; If the directly responsible person in charge and other directly responsible personnel are qualified, their qualifications shall be revoked according to law.
Article 88 Anyone who defrauds social insurance benefits by fraud, forgery of certification materials or other means shall be ordered by the social insurance administrative department to return the defrauded social insurance benefits, and shall be fined at least two times but not more than five times the amount defrauded.