《四川劳动保障》今年第3期刊登的《社会保险争议不属于劳动争议仲裁受理范围?》一文阐明了两种观点:第一种观点认为,社会保险争议不属于劳动争议仲裁受理的范围,理由是根据《劳动法》第100条和《社会保险费征缴暂行条例》第26条规定,属于行政管理范围;第二种观点认为,社会保险 The article entitled “Social Security Disputes Not Included in the Scope of Arbitration of Labor Disputes” published by the “Sichuan Labor and Social Security” in the third issue this year states two views: The first view is that social insurance disputes do not fall within the scope of arbitration for labor disputes. Is based on the “Labor Law” Article 100 and “Interim Regulations on the collection of social insurance fees,” the provisions of Article 26, belongs to the scope of administration; the second view that social insurance