中国国家税务总局发布了2026年版税务行政处罚裁量基准，自2026年11月1日起施行，将社会保险费纳入全国统一的税务处罚体系1。根据新规，欠缴社保的企业将面临分档处罚：欠缴金额不足50万元，或欠缴金额在50万至500万元但占比不足30%的企业，将被罚欠缴金额的1倍；而欠缴金额500万元以上且占比超过30%的企业，最高将被罚欠缴金额的3倍1。
人力资源社会保障部副部长李忠表示将推进社保"应保尽保"，力争基本养老保险参保率稳定在95%以上1。
China's State Administration of Taxation has released the 2026 edition of tax administrative penalty discretionary standards, which will take effect on November 1, 2026, bringing social insurance contributions into the nationwide unified tax penalty system 1. Enterprises that fail to pay social insurance contributions will face penalties of up to three times the unpaid amount under the new framework 1.
The penalty structure is differentiated based on the scale of non-compliance 1. For unpaid contributions below 500,000 yuan, or those between 500,000 and 5 million yuan representing less than 30 percent of the total due, enterprises will be fined once the amount owed 1. For unpaid contributions of 5 million yuan or more that account for more than 30 percent of obligations, penalties will range from two to three times the outstanding sum 1.
This enforcement action reflects the government's broader push to achieve universal social insurance coverage. Li Zhong, vice minister of the Ministry of Human Resources and Social Security, stated that authorities will advance efforts to ensure all eligible individuals are covered by social insurance programs 1. The ministry aims to maintain the basic pension insurance participation rate at above 95 percent 1.
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