The government newly released policy on social security requires that all kinds of social security fees will be uniformly collected by the tax bureau since Jan 1st, 2019. That has a lot to do with enterprises. © Image | GOOGLE For companies, social security fees are heavy expenditures of their human costs and the social security premium is closely related to a company’s profitability and competitive edge in the market. 社保从明年开始，由税务部门统一征收各项社会保险费和先行划转的非税收入，关系着企业盈利和市场竞争力。作为企业成本的重要组成部分，社保新政策的实施将为企业肩负。 No Social Security in Five Situations 五类人不用买社保 However, there is a high possibility that the new policy will alleviate enterprises’ social security burdens by lowering the social security premium. Actually, companies in following five situations have no need to pay social security fees for their employees. 很多企业主认为社保新政策会增加企业成本和负担，并为此忧心忡忡。根据目前的政策和法律，如果企业用工符合下列这5种情况，不给员工购买社保也是合法的。 Retired workers re-employment 聘请退休人员 According to China’s Labor Contract Law, a retired worker is not qualified to be defined as a legal worker, the re-employment is not a contracted labor relation. © Image | GOOGLE Thus, when retired workers are re-hired, companies have no legal responsibility to pay social security fees for employed retired workers. 根据《中国劳动法》的规定，退休职工不具有法定的劳动者资格，再就业不是劳动合同关系。假如企业返聘退休职工，则无需为退休人员支付社保费用。 Part-time employment 选用兼职人员 The part-time employment relation here is only limited to service relation, not labor relation. The part-time job takers here are those who have established labor relation with other company and established service relation with your company. © Image | GOOGLE Part-time takers of this kind who hired by your company actually have two jobs, and his or her relation with your company only belongs to service relation, in other words, he or she is not a contracted employee. If you have a worker in your company, then you are legally not supposed to pay social security fees for him or her. 建立服务关系而非劳动关系的人员也无需购买社保。如果企业招聘兼职人员，兼职人员在原单位有劳动合同，有自己的本职工作，而兼职只是利用业余时间从事第二职业，则兼职人员无需购买社保。 非独立劳动的兼职人员 原来单位 兼职单位 第一职业 第二职业 劳动关系 服务关系 购买社保 不购买社保 Dispatched worker employment 聘用劳务派遣公司的人员 Labor dispatch, also called worker dispatch or labor-renting, is a service offered by labor dispatch enterprise, then the recipient company pays the service fee to the dispatch enterprise. Actually, the dispatch company can negotiate with the recipient company on the issue who will pay the social security fees for the dispatched worker. © Image | GOOGLE China’s Temporary provisions on labor dispatch also stipulate that a dispatched labor, in effect, is a contracted worker of the dispatch company and he or she has labor relation with the company, and naturally, the dispatch company should pay the social security fees for the dispatched labor. So, if you have a worker in your team who is dispatched by a labor service enterprise, your company has no legal responsibilities to pay social security fees for him or her. 如果你的公司有一名派遣员工，你是不用为其买社保的。 【劳务派遣】又称人力派遣、劳动力租赁，是劳务派遣企业提供的一种服务，接收企业向劳务派遣企业支付劳务费用。 #劳务派遣员工的社保究竟由谁购买呢？ 这由派遣公司和接收公司协商。但是按照《劳务派遣暂行规定》，派遣人员是由劳务公司派遣给企业的，所以是劳务派遣公司承担社保。 Intern employment 招聘实习生 Employers have no legal responsibilities to pay social security fees for interns who have not yet graduated from school. The purpose of ungraduated interns is to accumulate their job experience and expertise, not for the salary. © Image | GOOGLE Actually, the relation established between the intern and the hiring company can only be defined as service relation, not labor relation. 公司没有法律责任为尚未毕业的实习生支付社保费用。毕竟实习生来公司的目是学习专业知识、积累工作经验，而不是为了薪水。所以实习生与公司之间属于服务关系，而不是劳动关系。 Outsourced business 外包业务 A Company outsources their business to an individually-owned business group which formed by the company’s employees, then the company only need to pay service fees for these employees and have no legal responsibility to pay social security fees for them. 如果企业将生产线上的员工，以组为单位成立个体工商户，个体工商户有一定限额的免税政策，同时个体工商户还可以给公司开具发票，降低成本，这种外包业务，企业没有法律责任为他们支付社保费用。
Tag Archives: Social Security
To Check Your Social Security In The Strictest Era!最严征管时代,社保查漏补缺
At recent, many companies have received notification from the Tax Bureau and they are requesting to pay the difference in Social Security or to purchase Social Security for employees. 相信这几天很多企业收到税局通知，要求补缴社保差额或者为员工补买社保。 What happened? 为何会出现严征社保现象？ Various Government Departments Jointly held a Video Conference on mobilization and deployment of management duties of Social Insurance Premiums and Non-tax Revenue Collection on August 20, 2018. 在2018年8月20日，政府各部门联合召开了社会保险费和非税收入征管职责划转工作动员部署视频会议。 The main content was that the Unified Collection of Social Security by the Tax Bureau was clarified after the merger of National and Local taxes. 主要内容是在国地税合并之后，明确由税局进行社保的统一征收。 © Image | SAT As is known to all, the system of Golden Tax System Phase III and Capability to collect and manage of Tax Bureau are growing stronger and it has become a thing of the past whether you buy social security with a sense of luck. 税局的金三系统和征管能力的日益强大已是众所周知，怀着侥幸心理可买可不买社保的时代已经成为过去！ © Image | Google Tax Berau treats everyone equally no matter domestic and foreign-funded enterprises, Chinese or foreigners! 无论内外资企业，中国人还是外国人，税局一视同仁！ What companies will be held accountable and punished? 什么企业会被追究责任并处罚？ Do not pay social security. The focus of the audit is which company has never purchased Social Security for employees or legal representatives since the opening of the business! 不缴纳社保的企业。开业以来，从来没有为员工或法定代表人购买过社保的企业，是稽查重点！ Pay Social Security but do not in accordance with the declared wages. These companies will be ask for pay the Social Security agencies after the Tax Bureau system is compared. 缴纳但是不按照申报工资如实缴纳社保的企业。税局系统对比出来后，会要求补社保差额。 © Image | Google It is illegal that the employee voluntarily sign the agreement with the enterprise to abandon the Social Security. 员工自愿和企业签协议表明放弃社保，是违法行为，一样纳入稽查范围。 What punishment the companies will receive? 如何处罚？ The employer shall be punished with a fine of more than one time but not more than three times the amount of Social Insurance Premium if does not purchase Social Security in accordance with the regulations. 用人单位不按照规定购买社保的，被罚应缴社会保险费金额一倍以上三倍以下的罚款。 The person who in charge directly responsible for the employees and other directly responsible personnel shall be fine less than 500 yuan to 3,000 yuan. 对其直接负责的主管人员和其他直接责任人员处五百元以上三千元以下的罚款。 © Image | Google Those who fail to pay Social Security in full and on time, shall be charged the Late Payment Fee of 0.05% per day from the date of defauit. 未按时足额缴纳社保的，从欠缴之日起，按日加收万分之五的滞纳金。 If the payment is not paid within the time limit, shall be fined the amount owed for an amount between than one to three times. 逾期仍不缴纳的，处欠缴数额一倍以上三倍以下的罚款。 What is the impact on the company? 对企业有什么影响？ Increase the Operating Costs. 企业经营成本增加。 Companies do not purchase Social Security as required, the credit rating is likely to be affected and cannot be cancelled normally in the future. 不按规定购买社保的企业，公司信用等级极可能受影响，且日后无法正常注销。 © Image | Google There are already cases that many companies have to pay for Social Security before they can go through the cancellation process. 已经有企业出现需要补缴社保后才能办理注销流程的案例。 How to avoid in the future! 以后如何规避？ The quantity of people who declare Social Security must be consistent with the quantity of people who declare Personal Income Tax. 社保申报的人数必须要与个税申报系统上的人数一致。 © Image | Google The amount of Declared Wages must be the same as the Billable Salary on Social Security. 申报工资的数额要与社保上的计费工资一致。 For example, Individual Salary Declaration of the employee is 3000, and Social Security should be also Corresponding to 3000. （例如：个人薪金申报3000，社保相对应的也要是3000。） Social Security Collection for foreigners 对外国人的社保征管 We can know from the above picture that China has signed Bilateral Social Security Mutual Exemption Agreements with eight countries including Spain, the Netherlands, Switzerland, Finland, Canada, Denmark, South Korea and Germany. 如上图所示，中国已经和西班牙、荷兰、瑞士、芬兰、加拿大、丹麦、韩国、德国等八个国家签订了双边社保互免协定。 So foreigners who are not in the above nationality must levy Social Security in accordance with Chinese laws. 不在以上国籍的外国人，必须按照中国法律照规征收社保。 The companies being investigated do not have to anxious, legal compliance for employees to buy Social Security is the Social Responsibility of all enterprises in China, and every enterprise should fulfill its Social Obligations. 被查处的企业不必大呼冤枉，合法合规为员工购买社保本来是中国所有企业的社会责任，每一家企业都应该尽到应尽的社会义务。