凡是从事社会保障工作或了解《社会保险费征缴暂行条例》的人都知道,企业欠缴社会保险费应该缴纳滞纳金。但笔者最近在山东省青岛市接触到一件让社会保险机构工作人员十分挠头的事,就是根据《条例》的有关规定,却无法收缴欠费企业的滞纳金。 Anyone who is engaged in social security work or understands the Provisional Regulations on the Collection of Social Insurance Premiums knows that enterprises should pay late fees due to social insurance premiums. However, I recently came across a project in Qingdao City, Shandong Province, which made the staff of the social insurance agencies very scratching their heads. Under the relevant provisions of the “Regulations,” I can not collect the overdue fine of the enterprises in arrears.