First, how to punish the false declaration of social security base
False declaration of social security base depends on the plot of fraud. If it does not constitute a crime, it may be fined and its illegal income confiscated. If it constitutes a crime, it shall be punished as fraud.
People's Republic of China (PRC) social insurance 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.
Regulations on labor security supervision
Article 27 If an employer conceals the total wages or the number of employees when reporting the amount of social insurance premiums to the social insurance agency, the administrative department of labor security shall order it to make corrections and impose a fine of not less than 0 times but not more than 3 times the total wages.
Defrauding social insurance benefits or defrauding social insurance fund expenditures, the administrative department of labor security shall order it to be returned, and impose a fine of not less than 0 times but not more than 3 times the amount defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.
The announcement of China's interpretation of Article 266 makes it clear that those who defraud social insurance benefits such as pension, medical care, work injury, unemployment and maternity or other social security benefits by fraud, forgery of certification materials or other means belong to the act of defrauding public or private property as stipulated in Article 266 of the Criminal Law, and those who defraud public or private property shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or control, and shall also or shall only be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated.
Second, how to identify fraud
1. Forge, alter or intentionally destroy information related to social insurance, which affects the collection and payment of social insurance premiums;
2. Forged identity documents or fraudulently used other people's identity documents (social security cards) to participate in social insurance or enjoy social insurance benefits;
3. Forge or alter relevant certification materials to pay social insurance premiums;
4. Forging or altering relevant certification materials to defraud social insurance benefits;
5. Concealing relevant facts to defraud social insurance benefits.
Fraud in hospitals, outpatient departments, pharmacies and other social insurance designated medical service institutions.
1. Allow or induce non-insured persons to seek medical treatment in the name of insured persons;
2. Providing false disease diagnosis certificates, medical records, prescriptions and medical expense receipts;
3. Allow the use of medical insurance funds to pay medical expenses that should be paid by the insured at his own expense;
4 allow the use of medical insurance personal account funds to buy health care products, cosmetics and other supplies or to replace non-designated units to settle medical insurance personal account funds;
5. Assist the insured to withdraw the medical insurance personal account fund (the insured colludes with the medical service institution to illegally withdraw cash from his medical insurance personal account fund);
6. Stealing the funds from the personal account of the insured (the medical service institution illegally steals the cash from the personal account of the insured without the insured's knowledge);
7. Providing the insured with unnecessary medical services and excessive medical services.