State Taxation Administration Issues Discretionary Standards; Employers in Arrears on Social Insurance Contributions May Face Fines of Up to Three Times the Amount Owed

On September 28, the State Taxation Administration issued the National Discretionary Standards for Tax Administrative Penalties (2026 Edition), bringing social insurance contributions within the scope of nationally unified tax penalty discretion. Where an employer fails to pay or underpays social insurance contributions and still fails to pay after being ordered to do so within a specified time limit, a fine of up to three times the amount in arrears may be imposed. The new rules take effect on November 1, 2026.

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2026-10-12 14:55 · 国家税务总局发布2026年版税务行政处罚裁量基准，将社保纳入全国统一处罚范围，单位欠缴社保逾期不缴最高可处三倍罚款，新规11月1日施行，10月11日登上微博热搜引发热议。

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This event State Taxation Administration Issues Discretionary Standards; Employers in Arrears on Social Insurance Contributions May Face Fines of Up to Three Times the Amount Owed 2026.09.28 · Reported

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Sayings · 2026-10-12 14:40 China's State Taxation Administration has released the 2026 version of the discretionary benchmarks for tax administrative penalties, bringing social insurance under a nationally unified scope of penalties. Units that fail to pay overdue social insurance contributions may face fines of up to three times the amount if they fail to pay within the deadline. The new rules take effect on November 1, and on October 11 they trended on Weibo's hot search, sparking heated discussion.

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