According to the provisions of Article 8 of the Regulations on the Administration of Social Insurance Fee Declaration and Payment:
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.
Extended data
According to the relevant provisions of the Social Insurance Law of People's Republic of China (PRC):
Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.
Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.
According to the provisions of Article 8 of the Regulations on the Administration of Social Insurance Fee Declaration and Payment:
Article 11 The social insurance premiums payable by employees shall be withheld and remitted by the employer. No unit or individual may interfere or refuse when the employer performs the obligation of withholding and remitting according to law.
If the employer fails to pay in full and on time, the social insurance agency shall order it to pay within a time limit, and an overdue fine of 0.5‰ shall be added daily from the date of default. The employer shall not require employees to bear the late payment fee.
Baidu Encyclopedia-Administrative Provisions on the Declaration and Payment of Social Insurance Fees
Baidu Encyclopedia-People's Republic of China (PRC) Social Insurance Law