The social insurance premium to be declared in Shenzhen refers to the amount that enterprises or individuals need to wait for the tax authorities to pay when paying social insurance premiums.

When enterprises or individuals pay social insurance premiums, they need to submit relevant declaration forms and payment vouchers to the local tax authorities. After receiving these materials, the tax authorities will verify and confirm them and transfer the relevant expenses to the special account of the social security fund. This process takes some time, so enterprises or individuals need to wait for the cancellation notice from the tax authorities.