Abstract:In the context of safeguarding the social insurance rights and interests of workers, a prominent problem confronting the substantive enforcement of labor arbitration rulings is the difficulty in social insurance arrears payment. To solve this problem, it is necessary to clarify the basic connotations of social insurance relationships and social insurance contribution collection relationships. The study analyzes causes of the difficulties encountered in the implementation of the social insurance arrears payment system, including different understandings of social insurance contribution arrears among parties, ineffective roles played by labor security administrative departments, lack of a clear legal responsibility to collect social insurance contributions by tax departments, the inability of arbitration institutions to calculate specific arrears payment, and passive undertakings of arrears payment liabilities by employers, etc. The current study suggests that a solution can be found in the establishment of rules to redress the loss of basic pension insurance claims, by clarifying the nature of disputes regarding social insurance arrears payment, defining the functions of labor security administrative departments in detail, establishing a rule mandating that tax departments bear full responsibility for social insurance contribution collection, and increasing specialized institutions to verify the procedure for the amount of back payment.
