Legal basis: Article 27 of the Labor Security Supervision Regulations, if an employer conceals the total wages or the number of employees when reporting the amount of social insurance premiums that should be paid 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 three times the total wages/kloc-0. 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.