Legal basis: Provisional Regulations on the Collection and Payment of Social Insurance Fees.
Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money. The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit. Social insurance premiums shall not be reduced or exempted.
Thirteenth payment unit fails to pay and withhold social insurance premiums according to law, the administrative department of labor security 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.