The conditions for paying back social security include that the payment period must be the duration of the labor relationship between the two parties, and it must be agreed by the employer and the employee through consultation. When the employer fails to declare unemployment insurance according to the employee's household registration, it can take the initiative to pay back some insurance premiums. For the case that the social insurance premiums of employees are not paid due to the reasons of the employer, the unit may apply for the procedures for paying them back. State Taxation Administration of The People's Republic of China Beijing Taxation Bureau and other departments have clearly pointed out that the overdue payment after 1 month 1 year in 2024 should be handled by the tax authorities, while the overdue payment before 1 month 1 year in 2024 and the overdue payment except handling with the tax authorities should still be reported to the human resources, social security and medical security departments first.