Social Security Back-Payments: Should You Go to the Social Security Center or the Tax Bureau? Remember: One Handles the "Calculations," the Other Handles "Collection"

We noticed some friends asking in the comments: "For social security back-payments, should I go to the Social Security Center or the Tax Bureau?"

Because this question involves a lot of nuanced information, we are going to dive deep into it today.

1. They Have an Upstream-Downstream Relationship To put it in plain English: The main job of the Social Security Center is to confirm your labor relationship based on the documents you submit, assess the amount of unpaid social security premiums, and calculate the back-payment required.

The Tax Bureau, on the other hand, collects the payment from the company based on the amount assessed by the Social Security Center.

Strictly speaking, they form a "sequential process / upstream-downstream" relationship.

In some places, you can directly file a complaint regarding social security back-payments with the Tax Bureau. If your documents are complete, the Tax Bureau will accept and file the case, meaning you don't need to make a separate trip to the Social Security Center.

However, you should know this in advance: Even after the Tax Bureau accepts your case, the actual work of assessing the unpaid amount still needs to be calculated by the Social Security Center. It's just that this step is routed internally between the departments, saving ordinary citizens an extra trip.

Of course, you can also file a complaint directly with the Social Security Center. Once they verify the facts, they will file the case themselves.

2. The Social Security Center is NOT the Collection Agency? Correct. The Social Security Center is an administrative agency, not a collection agency. But we also need to understand a core principle: just because the Social Security Center isn't a collection agency doesn't mean it lacks "auditing duties." Let's not confuse these two concepts.

Duties of the Social Security Center: Article 8 of the Social Insurance Law and Article 5 of the Measures for the Auditing of Social Insurance. In plain English, the Social Security Center has the right to inspect a company's payroll, employee rosters, and attendance records to verify that you worked there, what your salary was, and how much social security should have been paid.

Duties of the Tax Bureau: Article 63 of the Social Insurance Law. In plain English, after the Social Security Center crunches the numbers, the Tax Bureau is responsible for asking for the money. If the company refuses to pay, the Tax Bureau can directly deduct the funds from the company's bank accounts.

3. Why Does It Feel Like "Everyone is Passing the Buck" in Reality? Since the institutional reform began in 2018, the responsibility for collecting social security premiums was transferred to the Tax Bureau, while the assessment responsibility remained with the Social Security Center. Under the guise of reform, institutions in some regions pushed away the auditing work that originally belonged to them. Meanwhile, the Tax Bureau feels that assessment isn't its job, leading to a vacuum in the middle.

We aren't just being passed around like a hot potato; we are caught in a "vacuum" caused by an unclear division of local responsibilities.

But you must be clear on this: the law has not changed. Assessment is the statutory duty of the Social Security Center, not the Tax Bureau.

4. How Should Workers Respond? Step 1: Go to the Social Security Center Request them to verify your labor relationship and assess the company's unpaid social security amount. If the Social Security Center tries to pass the buck, you can cite Article 5 of the Measures for the Auditing of Social Insurance and tell them: "You have the right to retrieve the payroll and employee roster from the company. Please perform your duties according to the law."

Step 2: Go to the Tax Bureau Once the Social Security Center issues the assessment statement, if the company still refuses to pay, go to the Tax Bureau and request mandatory collection. The Tax Bureau can directly deduct the money from the company's account.

A tip to know in advance: In most places, the systems of the two departments are already connected, allowing for internal circulation. You can complain directly to Social Security without having to go to the Tax Bureau. Alternatively, you can complain to the Tax Bureau, they will take the case, the Social Security Center will "calculate the bill," and the Tax Bureau will "collect the money."

5. Is Implementation Different Across Regions? Yes. Although the policy is uniform nationwide, there are indeed differences at the local implementation level. The reasons for these differences are:

Different progress in institutional reform: After the collection duties were transferred in 2018, the pace of implementation varied across provinces and cities. In some places, the Social Security Center has completely exited the collection process; some are still in a transition period; and some places even face situations where "both sides manage it" or "neither side manages it."

Differences in provincial and municipal detailed rules: National laws are uniform, but provinces and cities issue their own detailed implementation rules. For example, regarding back-payments extending beyond 3 years, some provinces strictly require legal documents, while others are relatively lenient. It's not that the law has changed, but the local execution standards vary.

Different understandings by counter staff: In the same city, at different service windows, staff members might understand and execute policies differently. Some are afraid of taking responsibility and will pass the buck. Others are experienced and know how to get it done. So, this is a human issue, not a legal one.

Historical legacy issues: In some regions, social security systems are quite old, and there may be a lack of data interoperability, causing practical operational difficulties. So it's not that they don't want to process it, but rather it's technically difficult.

However, we must also remember that this is not an excuse to deny us our social security back-payments. You simply need more patience to push things forward.

6. Does the Social Security Center Have an Auditing Department? In the comments section, some friends have mentioned: "The Social Security Center doesn't even have an auditing department." How should this be handled?

Not having an independent Auditing Section does not mean they lack the "auditing" function. The auditing function might be set up under different department names. Some are called the Auditing Section, some the Internal Control & Auditing Section, some are grouped under the Fund Supervision Section, or placed in the Collection Management Section. In smaller towns, it might just be one person wearing multiple hats without an independent section.

It is a fact that there might not be a specific department, but it doesn't mean the "auditing" work doesn't exist. Article 2 of the Measures for the Auditing of Social Insurance states that auditing refers to the verification of social security premium payments by social insurance agencies according to the law. This is a statutory duty of the Social Security Center; whether there is an independent section or not, someone must do this job.

What to say if the counter staff says "We don't have an auditing department":

"I understand we don't have an independent section here, but according to the Measures for the Auditing of Social Insurance, auditing is a statutory duty of the Social Security Center. Could you please tell me which section is currently responsible for this duty, or which colleague I should speak to?"

What to do if they insist "We just don't have this department here": Demand that they issue a written "Notice of Refusal to Accept" (不予受理通知书) and ensure they state the reason for refusal. After that, you can call 12333 (the human resources and social security hotline) to report the issue, or apply for an administrative reconsideration.

(Note: Understand who to look for with one chart)

7. Supporting Policy Documents Article 8 of the Social Insurance Law

Text: Social insurance administrative agencies provide social insurance services and are responsible for social insurance registration, individual rights recording, and social insurance benefit payments.

Meaning: The Social Security Center is responsible for registration, recording, and benefit payments.

Article 2 of the Measures for the Auditing of Social Insurance

Text: Auditing as mentioned in these measures refers to the verification conducted by social insurance administrative agencies according to the law regarding the payment of social insurance premiums and the receipt of social insurance benefits.

Meaning: Auditing is a statutory duty of the Social Security Center; whether there is an independent section or not, someone has to do it.

Article 5 of the Measures for the Auditing of Social Insurance

Text: When conducting audits, social insurance administrative agencies and auditing personnel have the right to require the audited entity to provide employment information, wage income details, payment data, and related account books.

Meaning: The Social Security Center has the right to verify labor relationships and retrieve company documents.

Article 63 of the Social Insurance Law

Text: If an employer fails to pay social insurance premiums on time and in full, the social insurance premium collection agency shall order it to make the payment or make up the difference within a prescribed time limit.

Meaning: The Tax Bureau is responsible for mandatory collection.