社会保险费征缴暂行条例/Chapter 4 罚则Article 26In force缴费单位逾期拒不缴纳社会保险费、滞纳金的，由劳动保障行政部门或者税务机关申请人民法院依法强制征缴。Administrative Regulations · State Council · In force from —Article 25Back to full textArticle 27