逾期未申报，信用被扣分该怎么办？可以修复吗？

Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the Disability Employment Security Fund (referred to as "Disability Fund") to avoid credit score penalties, and outlines the corrective measures available to mitigate any potential credit loss due to late submissions [2][3][4]. Summary by Sections Section 1: Credit Penalties for Late Declaration - If a company fails to declare the Disability Fund by September 30, 2025, it will incur a monthly penalty of 5 points for not adhering to the tax declaration deadline [3]. - If the payment is not completed by the same deadline, the company will also incur a monthly penalty of 5 points for failing to pay the declared or approved deferred tax [4]. Section 2: Credit Restoration Measures - Companies can restore their credit score by taking corrective actions within specific time frames. If the issue is corrected within 3 days, the original penalty can be fully restored [5][6]. - For example, if Company A realizes it missed the declaration on October 2 and corrects it the same day, it will not incur any penalty [7]. Section 3: Penalties for Late Corrections - If a company corrects its declaration between 30 to 90 days after the deadline, it will incur a penalty of 2 points, with a restoration of 3 points possible [8]. - For instance, if Company B corrects its declaration 33 days late, it will incur a final penalty of 2 points after accounting for the restoration [9]. Section 4: Penalties for Corrections Beyond 90 Days - Companies that correct their declarations after 90 days will incur a penalty of 3 points, with a potential restoration of 2 points based on the payment ratio [10][11]. - For example, if Company C pays the Disability Fund after 92 days, it will end up with a final penalty of 3 points [12]. Section 5: Multiple Payments and Penalties - If a company opts for multiple payments, the penalties will be calculated based on the timing of each payment and the corresponding restoration points [13]. - For instance, if Company D makes four payments over several months, it will incur a final penalty of 1.05 points after considering the restoration points from each payment [13].