Refus of exceed the time limit of pay cost unit not pay is basic of insurance premium of medical treatment insurance , fine for delaying payment , ensure service by labor or courtyard of civil code of tax authority applicant collects pay compulsively lawfully 繳費(fèi)單位逾期拒不繳納基本醫(yī)療保險(xiǎn)保險(xiǎn)費(fèi)、滯納金的,由勞動(dòng)保障行政部門或者稅務(wù)機(jī)關(guān)申請(qǐng)人民法院依法強(qiáng)制征繳。