Misappropriation of social insurance funds shall be ordered by the administrative department of social insurance, the financial department and the auditing organ to recover; Illegal income, confiscate the illegal income; The directly responsible person in charge and other directly responsible personnel shall be punished according to law. Social insurance funds include basic endowment insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund.

legal ground

Article 91 of People's Republic of China (PRC) Social Insurance Law

Those who, in violation of the provisions of this Law, conceal, transfer, occupy or misappropriate social insurance funds or illegally invest and operate shall be ordered to recover by the administrative department of social insurance, the financial department and the auditing organ; Illegal income, confiscate the illegal income; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.