Legal analysis: social security payment mainly adopts two collection modes, one is "social security collection mode", that is, social insurance agencies are responsible for collecting social security fees; The other is the "tax collection mode". Among them, "tax collection mode" can be divided into two types: "tax collection mode", that is, the social insurance agency is responsible for verifying the payment amount and the tax department is responsible for collecting it; "Full-responsibility collection" means that the tax department is responsible for all the collection links, including the verification and collection of payment amount. If the employer fails to pay the social insurance premium in full and on time, the social insurance agency shall, in accordance with the provisions of Article 86 of the Social Insurance Law, order it to pay within a time limit or make up for it, and impose a daily fine of 0.5‰ from the date of default.

Legal basis: Article 86 of People's Republic of China (PRC) Social Insurance Law. 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 within a time limit or make up for it, and impose a 0.5% late fee on a daily basis from the date of default. Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.