According to Article 87 of People's Republic of China (PRC) Social Insurance Law:

Social insurance agencies, medical institutions, pharmaceutical trading units and other social insurance service institutions defraud social insurance fund expenditures by fraud, forgery of certification materials or other means, and the social insurance administrative department shall order them to return the defrauded social insurance money and impose a fine of more than 2 times and less than 5 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.

Extended data:

According to Article 90 of People's Republic of China (PRC) Social Insurance Law:

If the employer refuses to issue a certificate of termination or dissolution of labor relations, it shall be handled in accordance with the provisions of the Labor Contract Law of People's Republic of China (PRC).

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.

Baidu Encyclopedia-People's Republic of China (PRC) Social Insurance Law