問 我想請問一下，用人單位未按時足額繳納(na)工傷保險費的(de)(de)法律的(de)(de)后(hou)果是(shi)什么(me)？

答 限期(qi)(qi)繳(jiao)納(na)或者(zhe)補足、加收(shou)滯納(na)金、 強(qiang)制執行、 行政(zheng)罰款(kuan)、 承擔(dan)(dan)欠(qian)(qian)繳(jiao)期(qi)(qi)間的(de)(de)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)待遇。按(an)(an)(an)照(zhao) 《社(she)會保(bao)(bao)(bao)險(xian)(xian)法》 和 《工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)條例》規定， 用(yong)(yong)(yong)人(ren)單(dan)位(wei)應當按(an)(an)(an)照(zhao)本單(dan)位(wei)全部(bu)職工(gong)(gong)(gong)(gong)的(de)(de)工(gong)(gong)(gong)(gong)資總(zong)額(e)乘以(yi)單(dan)位(wei)繳(jiao)費(fei)(fei)費(fei)(fei)率之(zhi)積(ji)， 按(an)(an)(an)時(shi)足額(e)繳(jiao)納(na)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)。用(yong)(yong)(yong)人(ren)單(dan)位(wei)向工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)經(jing)辦機構自行申報的(de)(de)本單(dan)位(wei)工(gong)(gong)(gong)(gong)資總(zong)額(e)、 職工(gong)(gong)(gong)(gong)人(ren)數(shu)少于實(shi)際數(shu)字(zi)的(de)(de)，即為瞞報。 用(yong)(yong)(yong)人(ren)單(dan)位(wei)未(wei)按(an)(an)(an)時(shi)足額(e)繳(jiao)納(na)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)的(de)(de)， 由(you)(you)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)征收(shou)機構責令(ling)限期(qi)(qi)繳(jiao)納(na)或者(zhe)補足。用(yong)(yong)(yong)人(ren)單(dan)位(wei)逾期(qi)(qi)仍未(wei)繳(jiao)納(na)或者(zhe)補足的(de)(de)， 工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)征收(shou)機構、 縣級以(yi)上有關行政(zheng)部(bu)門可(ke)以(yi)查詢其存款(kuan)賬戶、劃撥工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)， 要求用(yong)(yong)(yong)人(ren)單(dan)位(wei)提(ti)供(gong)擔(dan)(dan)保(bao)(bao)(bao)或申請(qing)人(ren)民法院扣押、 查封、拍賣(mai)其價值(zhi)相當于應繳(jiao)納(na)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)的(de)(de)財產，以(yi)抵繳(jiao)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)費(fei)(fei)， 并自欠(qian)(qian)繳(jiao)之(zhi)日起(qi)， 按(an)(an)(an)日加收(shou)萬分(fen)之(zhi)五的(de)(de)滯納(na)金，處欠(qian)(qian)繳(jiao)數(shu)額(e)1倍(bei)以(yi)上3倍(bei)以(yi)下的(de)(de)罰款(kuan)。 欠(qian)(qian)繳(jiao)期(qi)(qi)間發生(sheng)的(de)(de)工(gong)(gong)(gong)(gong)傷(shang)(shang)保(bao)(bao)(bao)險(xian)(xian)待遇，各地一(yi)般都規定由(you)(you)用(yong)(yong)(yong)人(ren)單(dan)位(wei)支(zhi)付。