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社会保险费追缴时效的区分适用

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长期以来,社会保险费的追缴是否适用时效是实践中的难题.无论是行政机关还是司法机关,对社会保险费追缴是否适用时效均存在"不同地区不同处理""相同案件不同审判"的问题,《劳动保障监察条例》中的两年监察时效与《中华人民共和国社会保险法》中的无限期追缴的关系有待进一步厘定.从法理角度,查处行为包括责令改正及行政处罚行为,前者不受时效的约束,后者适用处罚时效的约束.社会保险费追缴属于行政命令,本应不受时效的限制,但追缴面临政策难题和现实的困境,无限期追缴不存在现实的履行可能性.为此,社会保险费追缴行为应当进行目的性限缩,在符合劳动者基本保障的目的标准下,对欠费的部分情形不再进行无限期追缴,逐步解决历史遗留问题.
Differentiate application of time limit for the recovery of social insurance premiums
For a long time,whether to apply the prescription to social insurance premium is a difficult problem in practice.Whether administrative organs or judicial organs,there are problems of"different treatment in different regions"and"different trial in the same case"on whether the prescription applies to social security recovery.The relationship between the two-year prescription of supervision in Labor Security Supervision Regulations and the indefinite recovery in the Social Security Law needs to be further determined.From the perspective of jurisprudence,the investigation and punishment includes the order to correct and the administrative punishment;the former is not subject to the limitation of punishment,and the latter is subject to the limitation of punishment.Social security recovery is an administrative order,which should not be limited by the limitation,but social security recovery is faced with policy problems and realistic predicament,and there is no realistic possibility of implementation of indefinite social security recovery.To this end,the social security recovery behavior should be purposefully limited,in line with the purpose of the basic security of workers,and some cases of social security arrears are no longer indefinite recovery,so as to gradually solve the historical problems of social security arrears.

social insurance premiumlimitation of recoveryorder correctionlimiting case

肖娜

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苏州大学 王健法学院,江苏 苏州 215000

社会保险费 追缴时效 责令改正 限制情形

2024

闽西职业技术学院学报
闽西职业技术学院

闽西职业技术学院学报

影响因子:0.314
ISSN:1673-4823
年,卷(期):2024.26(2)