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问题
社会保险补缴的计算方法
释义
法律分析:
缴费单位未按规定缴纳和代缴社会保险费,由劳动保障行政部门或者税务机关责令限期缴纳;逾期仍不缴纳的,除补缴外,从欠缴之日起按日加收千分之二的滞纳金。
法律依据:
《社会保险费征缴暂行条例》 第十三条 缴费单位未按规定缴纳和代扣代缴社会保险费的,由劳动保障行政部门或者税务机关责令限期缴纳;逾期仍不缴纳的,除补缴欠缴数额外,从欠缴之日起,按日加收千分之二的滞纳金。滞纳金并入社会保险基金。
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更新时间:2026/6/25 14:06:20