用人单位未依法代扣代缴社会保险费的,由社会保险费征收机构责令用人单位限期代缴,并自欠缴之日起征收滞纳金。该滞纳金的承担主体是( )。
A.用人单位
B.劳动者
C.劳动者和用人单位
D.劳动者和用人单位协商确定
正确答案是A
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