8.1ÌýÌýÌýÌý Employer failures
The table below details the main penalties for non-compliance with the relevant sections of the applicable laws.
| Employer failure | Brief description | Consequence |
| Default in the monthly Social Security Withholding Remittance | If paid after the first 15 days of the succeeding month after they fall due. (Refer to 1.3) | The employer shall pay a default interest of 1% per month on any overdue contribution (Social Security Law, Art 22(A)) |
| Failing to submit statement of salaries and insured names to the Social Security Corporation | Shall be submitted during January from each year (deadline end of March) (refer to 1.3) | The employer shall pay a fine equal to (1%) of due contributions for every month it fails to provide |
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Web page updated on 17 Mar 2025 14:53