In accordance with the provisions of Article 86 of the "Social Insurance Law of the People's Republic of China" and in conjunction with our city's social insurance collection business process, the relevant issues regarding late payment fines for employers' unpaid social insurance premiums are hereby notified as follows: 1. Late payment fines

Starting from July 1, 2011, the calculation rules for social insurance premiums that are newly overpaid by the employer will be calculated on a daily basis based on the amount of arrears from the date of arrears to the day before the employer successfully declares back payment.

A late payment fee of 0.5% will be charged.

Since our city adopts the collection model of reporting in the same month and collecting payment in the following month, the starting date of overdue payment is set as the 1st of the month following the month of collection.

For example: an employer successfully applied for back payment of social insurance premiums for July of that year on October 10, 2011. The normal collection month should be August of that year, and the starting date of underpayment is September 1 of that year. Therefore

In addition to making up for the unpaid amount in July, the employer should also pay late payment fees for ***39 days from September 1 to October 9.

The employer's repayment of the basic pension insurance premiums before June 2011 shall still be in accordance with the "Notice on Issuing the "Specific Measures on Issues Concerning the Implementation of the "Beijing Basic Pension Insurance Regulations""" (Beijing Labor Society Yangfa [2007]

No. 21) The provisions of Article 6 shall be implemented.

2. The employer declares additional payment (1) The employer declares monthly return payment 1.

If the employer as a whole is in arrears with social insurance premiums, it can go directly to the social security agency (agency) to declare monthly returns and make up payments.

The social security system prints out the "Beijing Social Security Monthly Report Back Payment Form" in triplicate. The late payment fee is automatically calculated by the system in accordance with the calculation rules and collected together with the employer's monthly report arrears amount.

2.

When the employer declares monthly back payment, it must make the payment in order from the earliest month in arrears.

3.

Starting from July 2011, if the employer is in arrears with social insurance premiums, it must make monthly reports and make up payments before the 27th of each month (the 25th in February each year).

If the monthly report for the previous month is paid after the above-mentioned date, the employer's monthly report for the current month will be generated, but the financial report will not be sent to the bank for collection.

(2) The employer declares personal back payment 1.

Since July 1, 2011, employers have used the "Beijing Social Insurance System Enterprise Management Subsystem" (hereinafter referred to as the "Enterprise Version") to declare personal back-payments.

2. When the employer reports all the back payment information to the social security agency (agency) successfully, the social security system will generate a detailed list of back payment and calculate the late payment fee at the same time.

If there are erroneous records when filing, the social security system will not be able to generate back payment details, and the employer will need to re-declare.

3. Back payment collection method After the employer successfully declares the back payment, the business office of the social security agency will print out the "Summary Form of Back Payment" in triplicate, and each of the employer, business office, and finance office will keep one copy.

For employers who declare monthly back payment and individual back payment of social insurance premiums, they can use two payment methods: check and bank card before the 15th of each month (inclusive); when applying for back payment after the 15th of each month,

Use a bank card as a payment method.

4. Others (1) Starting from July 2011, employers can declare back payment within working days.

(2) After the employer successfully declares back payment at the business office of the social security agency (agency), it must go to the financial office to pay on the same day. If it fails to pay at the financial office on the same day, it must make a new application and recalculate the late payment fee.

(3) During the insurance period, if the social insurance relationship is interrupted due to changes in the workplace or other reasons, and the insured needs to pay back the social insurance premiums for the past three months, the employer can make an offer directly through the enterprise version and print out the relevant back payment details.

declare.

If the social insurance premiums are paid back for more than three months, the employer is required to provide proof of labor (employment) relationship with the insured person during the back payment period, and salary income certificates. Among them, the pension insurance back payment approved by the human resources and social security administrative departments

You also need to bring relevant approval materials.

(4) When an employer declares personal back-payment, it can go to the social security agency or download the company's work-related injury insurance payment rates, types of payers for each insurance type, normal insurance types and other back-payment parameters from the online declaration system.

Extended information: According to Article 58 of the Social Insurance Law, the employer shall apply to the social insurance agency for social insurance registration for its employees within thirty days from the date of employment.

If a person has not registered for social insurance, the social insurance agency shall determine the social insurance premiums he or she must pay.

Article 63 stipulates that if an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay within a time limit or make up the amount.

Under normal circumstances, the period for backpayment of insurance is determined by the social insurance premium collection agency and depends on the circumstances of the enterprise.