1, whether the number of social insurance payers and the payment base declared by the payer and the payer meet the national regulations;

2. Whether the payer and payer pay social insurance premiums in full and on time;

3, units and individuals who pay social insurance premiums in arrears;

4, the provisions of the state or other audit matters assigned by the administrative department of labor and social security.

Extended data:

According to Article 8 of the Interim Measures for the Administration of Reporting and Paying Social Insurance Fees

The employing unit shall, within 30 days from the date of employment, register social insurance for employees and declare and pay social insurance premiums. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

If the employer fails to declare the amount of social insurance premiums payable according to the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month;

If there is no payment amount last month, the social insurance agency shall temporarily determine the amount of payment according to the operating conditions of the unit, the number of employees and the average salary of employees in the local last year. After the employer completes the declaration procedures, the social insurance agency shall settle the accounts in accordance with the provisions.

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