In the month when employees leave their jobs, there is still a labor relationship between employees and employers. Therefore, enterprises should pay social security for employees in the current month, otherwise enterprises may face the risk of overdue payment and late payment fees. If an employee leaves his post in the current month, he can apply for downsizing in the current month and pay the social security fees of the current month and last month. If you leave your job at the end of last month, the company can reduce the number of employees in the previous month and increase the number of employees in the current month. The system will not generate a social security account number, and the company will go to the local tax service hall to pay the social security fee for last month. Simply put, if you leave your job that month, you won't have to pay social security next month. Social security will be suspended for the next month in the month of resignation.
The social security payment period is stipulated as follows:
1, the cumulative payment period of medical insurance (including the deemed payment period and actual payment period in this city) shall be 30 years for men and 25 years for women;
2. The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax to form a social insurance fund, from which the insured can obtain fixed income and loss compensation;
3. Pay the basic old-age insurance premium 15 years and the basic medical insurance premium for 20 years in the same city. When retiring, it will be calculated according to the standard of the city where the payment is made;
4 to participate in the basic old-age insurance, individuals who have reached the statutory retirement age and accumulated contributions for fifteen years, receive the basic pension on a monthly basis.
To sum up, if the company fails to pay social insurance premiums in full and on time, it can report to the labor inspection department, human resources and social security bureau and other relevant departments. When reporting, it is recommended to provide relevant evidence materials, such as company social security payment records and employee social security payment details, so that relevant departments can investigate and deal with them.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 16
Individuals who participate in the basic old-age insurance will receive the basic old-age pension on a monthly basis if they have paid a total of fifteen years when they reach the statutory retirement age.
Individuals who participate in the basic old-age insurance and pay less than fifteen years when they reach the statutory retirement age can pay for fifteen years and receive the basic pension on a monthly basis; Can also be transferred to the new rural social endowment insurance or urban residents' social endowment insurance, enjoy the corresponding pension insurance benefits in accordance with the provisions of the State Council.
Article 84
If the employer fails to apply for social insurance registration, the social insurance administrative department shall order it to make corrections within a time limit; If no correction is made within the time limit, the employer shall be fined between one and three times the amount of social insurance premiums payable, and the directly responsible person in charge and other directly responsible personnel shall be fined between 500 yuan and 3,000 yuan.
Article 86
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 it within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily; 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.