本周热点 | 企业违规没买社保,可否一次性补缴
蓝色柳林财税室·2025-10-16 14:44

Group 1 - The article discusses the possibility of retroactively paying social insurance contributions for employees when the employer has not made timely payments, provided there is a legitimate employment relationship [1] - It emphasizes that any claims of being able to make contributions without proof of work or through an agent are fraudulent [2] - The article clarifies that all types of social insurance must be paid, not just pension and medical insurance, as mandated by the Social Insurance Law of the People's Republic of China [3] Group 2 - The article states that the legal standards for social insurance payment disputes have been reiterated since the implementation of the Social Insurance Law in July 2011, and the recent judicial interpretation does not introduce new regulations [4] - It outlines two main categories for social insurance contribution retroactive payments: normal and special, with normal payments requiring applications to the tax authority and special payments handled by social security departments [5][6]