劳动仲裁裁决文书何以实质生效:以社会保险补缴为中心

On the Means of Making Labor Arbitration Award Substantively Effective with a Focus on Social Insurance Arrears Payment

在劳动者社会保险权益保障视域下,劳动仲裁裁决文书实质生效遇阻的一个突出问题在于社会保险补缴困难。破解这一难题,首先应当厘清社会保险关系和社会保险费用征缴关系的基本内涵,在此基础上分析社会保险补缴制度实施困局的成因,即各方主体对社保补缴争议理解不同、劳动保障行政部门的作用发挥不力、税务部门的征收主体地位尚未确立、仲裁机构对具体的补缴额无法核算,以及用人单位对补缴责任的承担不积极等。研究建议,应从立法层面寻求破题之策,明晰社会保险补缴所涉争议的性质,细化劳动保障行政部门的职能规定,确立税务部门全责征收社保的主体地位,增加专门机构对补缴额的核定程序等。

In the context of safeguarding the social insurance rights and interests of workers,a prominent problem confronting the substantive enforcement of labor arbitration rulings is the difficulty in social insurance arrears payment.To solve this problem,it is necessary to clarify the basic connotations of social insurance relationships and social insurance contribution collection relationships.The study analyzes causes of the difficulties encountered in the implementation of the social insurance arrears payment system,including different understandings of social insurance contribution arrears among parties,ineffective roles played by labor security administrative departments,lack of a clear legal responsibility to collect social insurance contributions by tax departments,the inability of arbitration institutions to calculate specific arrears payment,and passive undertakings of arrears payment liabilities by employers,etc.The current study suggests that a solution can be found in the establishment of rules to redress the loss of basic pension insurance claims,by clarifying the nature of disputes regarding social insurance arrears payment,defining the functions of labor security administrative departments in detail,establishing a rule mandating that tax departments bear full responsibility for social insurance contribution collection,and increasing specialized institutions to verify the procedure for the amount of back payment.