After the interruption of individual social security payment, why should the overdue fine be paid for the supplementary payment? According to the provisions of the Social Insurance Law, if an individual takes part in work again after the interruption of social insurance, the employer and the individual can jointly pay a certain proportion of the amount of wages, and there is no need to pay late fees. However, if the employer fails to pay on time and makes up for it, it needs to pay a late fee. In accordance with Article 86 of the Social Insurance Law, if an employer fails to pay the social insurance premiums in full and on time, the social insurance premium collection institution shall order it to pay or make up within a time limit, and from the date of arrears, it shall collect an overdue fine of 5/10000 per day; If it still fails to pay within the time limit, the relevant administrative department shall impose a fine of not less than one time but not more than three times the amount owed. Extended information: 1. The time for calculating the late fees starts from the day when the employer fails to pay the fees on time to the day when the payment is restarted. For example, if the payment time is 15, the late fees have not been paid since January 15, 2014, and then the late fees have been paid again on October 15, 2014, which is 10 months in total, that is, all the time needed to pay the late fees. 2 How to calculate the overdue fine for social security? From the date of underpayment, an overdue fine of 5/10000 will be charged every day. This is calculated every day. If the monthly amount is 900 yuan, the above time is 10 months, a total of 300 days. The above content is the lawyer's answer to why the overdue fine should be paid after the interruption of individual social security payment, for your reference.