The process for back payment of social insurance premiums is as follows:

1. When applying for back payment of social insurance premiums, the employer shall sign (seal) the "Application Form for Back Payment" or other written materials. After confirming that it does not include the need to pay back social insurance premiums after a work-related injury, submit relevant materials to the district social insurance handling window or agency in accordance with regulations. After approval, go to the front desk of the district social insurance handling window to handle the back payment procedures.

2. If the employer applies for back payment of work-related injury insurance premiums after a work-related injury occurs, it must submit the audit opinion document issued by the district social insurance audit agency and relevant back-payment materials to the district social insurance handling window or agency. After passing the review, go to the front desk of the district social insurance handling window to go through the repayment procedures.

3. Flexible employment personnel shall submit an application to the district unemployment insurance agency for back-payment of unemployment insurance premiums. After preliminary review by the district unemployment insurance agency and review by the municipal social insurance agency, the application shall be submitted based on the preliminary review and composite materials. , go to the district social insurance handling window to handle the back payment procedures.

4. Flexible employment personnel who apply for back-payment of pension and medical insurance premiums during the interruption period shall submit relevant materials to the district social insurance handling window. The application will be processed after being reviewed and approved by the window staff. In some cases, the social security handling agency If the application is not accepted, you can choose a payment agency.

The legal provisions for paying social security:

Social insurance premiums refer to the amount paid by employees and employers to the social insurance management agency in accordance with the prescribed amount and period during the process of raising social insurance funds. Expenses are the main source of social insurance funds. It can also be considered as the fees collected by the insurer (state) of social insurance from the insured (employees and employers) in order to bear the statutory social insurance responsibilities.

According to Article 35 of the "Regulations on the Implementation of the Enterprise Income Tax Law", enterprises shall pay basic pension insurance premiums and basic medical care for their employees in accordance with the scope and standards prescribed by the relevant competent departments of the State Council or the provincial people's government. Insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other basic social insurance premiums and housing provident funds are allowed to be deducted.

Supplementary pension insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards prescribed by the financial and taxation authorities of the State Council.