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 繳費單位逾期拒不繳納基本醫(yī)療保險保險費、滯納金的,由勞動保障行政部門或者稅務機關申請人民法院依法強制征繳。