论社会保险费补缴纠纷的可诉性

On the Suability of Disputes Concerning Supplementary Payment for the Social Insurance Premiums

自社会保险改革以来,用人单位与劳动者之间的社会保险费补缴纠纷日益增多。针对此类争议是否具备可诉性,在理论上众说纷纭,在实践中立法不明、处理不一。本文在总结现实困境的前提下,以社会保险权与补缴救济权为理论支撑,从救济模式和救济效果突出现实需要,综合分析社会保险费补缴纠纷可诉的必要性。在此基础上,明晰补缴纠纷之性质,设计特别适用规则,有效衔接各救济制度,形成完整合理的诉讼机制安排。

Since the reform of social insurance, disputes of supplementary payment for the social insurance premiums between employers and employees have teemed unexpectedly. For such disputes whether they have justiciability, opinions vary theoretically and the legislation is uncertain leading to several inconsistent disposals in practice. With the premise of summarizing practical diff iculties, this paper is advocated in theory by the entitlement to social insurance and the right of relief in retroactive payment for the insurance expenditures,deliberating the realistic need from patterns and effects of remedy,to make a comprehensive analysis in the necessity of acknowledging relative disputes in the f ield of trial. On this basis, an integrated and reasonable litigation mechanism will be ultimately established with the combination of clarifying the nature of corresponding disputes, designing exceptional and applicable regulations and linking up pre-existing relief systems.