1, the national laws make it clear that the unit must pay social security in accordance with the regulations, and if the unit fails to pay social security fees due to non-social security system problems, it needs to pay late fees. The local taxation bureau is responsible for the settlement of social security arrears by the arrears unit; If the insured's arrears unit fails to pay the arrears to the local tax in time, it can be reflected to the local social security agency, the local tax bureau, or appeal to the court for compulsory execution;
2. The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to get material help from the state and society according to law in case of old age, illness, industrial injury, unemployment and maternity.
Legal basis: Article 58 of the Social Insurance Law of the People's Republic of China.
The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.
Individual industrial and commercial households without employees who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.
The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.
Article 59
The people's governments at or above the county level shall strengthen the collection of social insurance premiums.
Social insurance premiums shall be uniformly collected, and the implementation steps and specific measures shall be stipulated by the State Council.