China: "冒名工作"劳动者请求补缴社保费用不属于人民法院民事案件受理范围

Last Updated: 3 December 2019
Article by DeHeng Law Offices
Most Read Contributor in China, November 2019

阅读提示
劳动者冒用他人名义,导致社会保险缴费名称与实际名称不符,劳动者请求用人单位补缴社会保险费。法院认为,补缴社会保险应属行政管理的范畴,不属于人民法院受理民事案件范围。

一、案情简介

1996年10月5日,孔某的父亲与案外人代某达成协议,代某将其在双龙公司的工作及户口以19000元转让给孔某,同日代某收到孔某给付19000元。后孔某以代某名义在双龙公司工作至2013年6月。1996年10月至2013年6月双龙公司亦以代某的名字向孔某发放工资,并以代某的名字办理了养老、医疗等各项社会保险参保手续。2017年8月,孔某申请劳动仲裁,请求双龙公司为其补缴1996年10月至2013年6月的养老、医疗等各项社会保险费。

法院认为,民事活动应当遵循自愿、公平、等价有偿、诚实信用的原则。孔某长期以代某名义在双龙公司顶替工作,双龙公司亦以代某名义缴纳了社会保险,双龙公司已履行了其义务,现孔某要求双龙公司为其补缴各项社会保险,显然与诚信原则相悖离。《最高人民法院关于审理劳动争议案件适用法律若干问题的解释(三)》(以下简称《劳动争议解释三》)第一条明确限定了人民法院受理社会保险争议的范围。孔某通过买工卖工的方式,冒用代某之名在双龙公司工作,期间双龙公司已以代某之名办理了社会保险手续并缴纳社会保险费,履行了用人单位的义务。双龙公司以代某之名为孔某办理社会保险参保手续,系孔某冒名顶替代某工作的行为所致。孔某补缴社会保险费的请求是劳动者、用人单位及社会保险经办机构之间关于费用征收与缴纳的争议,属于行政管理范畴,不属于人民法院受理民事案件范围。故法院裁定驳回孔某的起诉。

二、律师分析

首先,因补缴社会保险的争议不属于人民法院受案范围。根据《社会保险征缴暂行条例》、《劳动保障监察条例》,社会保险经办机构负责社会保险的征缴,缴费单位未按规定缴纳和代扣代缴社会保险费的,由劳动保障行政部门或者税务机关责令限期缴纳。劳动保障行政部门负责对用人单位参加各项社会保险和缴纳社会保险费的情况实施劳动保障监察。根据《劳动争议解释三》的规定,用人单位欠缴社会保险费或者因缴费年限、缴费数额等发生争议的,是征收与缴纳之间的纠纷,属于行政管理的范畴,带有社会管理性质,不属于民事审判的范围。因此,无论是未缴纳社会保险,还是本案中,由于冒用他人名义导致社会保险缴费名称与实际名称不符,涉及社会保险补缴的相关问题,均不属于人民法院受案范围,应由社保行政部门处理解决。

其次,因用人单位不依法缴纳社会保险造成劳动者不能及时足额享受保险待遇等产生的争议属于人民法院受案范围。根据《劳动争议解释三》的规定,劳动者以用人单位未为其办理社会保险手续,且社会保险经办机构不能补办导致其无法享受社会保险待遇为由,要求用人单位赔偿损失而发生争议的,人民法院应予受理。因此,由于用人单位不依法缴纳社会保险,造成劳动者无法享受社会保险待遇,如劳动者发生工伤后无法获得工伤待遇、或生病后无法享受医疗保险待遇等情况下,劳动者均可通过劳动争议仲裁或诉讼向用人单位主张权利,用人单位需要就待遇损失承担赔偿责任。

三、合规指引

首先,依法缴纳社会保险是用人单位的法定义务。如用人单位未按照法律法规的规定,未及时足额缴纳社会保险,一方面,在劳动者不能享受相关社会保险待遇的情况下,用人单位需要就待遇损失承担赔偿责任;另一方面,用人单位也将面临较为严厉的行政处罚的法律风险。因此,与劳动者约定给付一定数额金钱免除社会保险缴费义务、或者不按照劳动者实际收入而约定按照较低的标准作为缴费基数等做法均不符合法律规定。

其次,本案中,双龙公司为代某缴纳了社会保险而未为孔某缴纳社会保险,虽然是由于孔某的冒名行为的导致,但孔某实际为双龙公司提供了劳动,如孔某向社保行政部门主张补缴社会保险,该公司仍需承担补缴义务。双龙公司作为用人单位对劳动者负有管理职责,其中也包括对劳动者身份的核实及对劳动者劳动行为的日常管理,而在长达7年的时间,该公司均未发现孔某冒名工作的情况,双龙公司为代某缴纳社会保险的行为并不能免除其为孔某缴纳社会保险的义务。

最后,针对本案中代某与孔某合谋冒名工作导致社会保险缴费名称与实际名称不符的情况,双龙公司可尝试通过以下救济措施追回为代某缴纳的社会保险:

第一,向社保行政机关申请退保。但在此期间代某可能已经实际享受了社会保险的相关待遇,且在实践中,关于社保缴纳、补缴、退保等操作各地存在较大差异,能否退保存在不确定性。第二,向代某主张不当得利返还。然而,由于缴纳的社会保险费中划入社会保险统筹账户部分的相关利益并未由代某直接获取,即使是直接划入个人账户的养老保险和医疗保险,代某实际获得相关利益也存在条件限制,因此双龙公司主张不当得利返还一般难以获得司法机关支持,即使基于代某客观上确实享受了保险待遇而承担利益返还责任,也难以覆盖双龙公司支付的全部社保费用。第三,刑事报案,追究代某与孔某合谋诈骗的刑事责任。但其一,代某与孔某并非从社保机构骗取相关利益,不能简单理解为保险诈骗(骗保);其二,代某与孔某确实存在冒名工作的合意,但是否存在骗取用人单位为其缴纳社会保险的恶意则较难确认,故通过刑事途径主张权利也存在一定障碍。进而,无论前述哪一种救济途径都存在一定的现实困境。因此,用人单位还是应从源头做起,完善用工管理和监督,依法缴纳社会保险。

四、法律规定

《社会保险征缴暂行条例》第十三条:缴费单位未按规定缴纳和代扣代缴社会保险费的,由劳动保障行政部门或者税务机关责令限期缴纳;逾期仍不缴纳的,除补缴欠缴数额外,从欠缴之日起,按日加收千分之二的滞纳金。滞纳金并入社会保险基金。

《劳动保障监察条例》第十一条:劳动保障行政部门对下列事项实施劳动保障监察:(一)用人单位制定内部劳动保障规章制度的情况;(二)用人单位与劳动者订立劳动合同的情况;(三)用人单位遵守禁止使用童工规定的情况;(四)用人单位遵守女职工和未成年工特殊劳动保护规定的情况;(五)用人单位遵守工作时间和休息休假规定的情况;(六)用人单位支付劳动者工资和执行最低工资标准的情况;(七)用人单位参加各项社会保险和缴纳社会保险费的情况;(八)职业介绍机构、职业技能培训机构和职业技能考核鉴定机构遵守国家有关职业介绍、职业技能培训和职业技能考核鉴定的规定的情况;(九)法律、法规规定的其他劳动保障监察事项。

《最高人民法院关于审理劳动争议案件适用法律若干问题的解释(三)》第一条:劳动者以用人单位未为其办理社会保险手续,且社会保险经办机构不能补办导致其无法享受社会保险待遇为由,要求用人单位赔偿损失而发生争议的,人民法院应予受理。

"冒名工作"劳动者请求补缴社保费用不属于人民法院民事案件受理范围

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions