How about the employee contract does not have to pay social security

Social security is the employer since the establishment of labor relations with the workers to pay a legal obligation, for the employer to pay the proportion of social security to be far more than the proportion of wages should be borne by the employer, and on this basis, the employer should sign what kind of contract in order to avoid social security payments it, then about "how the employee contract without paying social security ", the following is my introduction for you to organize the relevant content, I hope to be able to help you. First, how about the employee contract do not have to pay social security

Situation one: sign a labor contract with retirees

"Labor Contract Law" Article 44 "workers began to enjoy the basic pension insurance benefits in accordance with the law, the termination of the labor contract." Therefore, the enterprise does not have to enjoy the basic pension insurance for the rehired employees to pay social security.

Situation 2: Non-independent part-time workers

Non-independent part-time workers refer to those who use their spare time to engage in a second career without leaving their own jobs; providing physical or mental labor expenses for a third party. Part-time workers themselves have their own work, signing labor contracts and pay social insurance, have the work unit to handle, and part-time company has nothing to do, so do not need to pay social security.

Scenario 3: Employment of labor dispatchers and payment of salaries by the receiving company

The labor dispatch unit dispatches workers and should sign a labor dispatch agreement with the employer who accepts the labor dispatch. If it is agreed in the labor dispatch agreement that the attendance and salary payment of the dispatched workers are handled as if they were own employees, and that the social security and provident fund payment is paid by the labor dispatching company, the corresponding expenses should be paid to the dispatched workers, which are recognized as salary and wage items regardless of whether they are in the personal income tax or the enterprise income tax. Dispatch staff has been paid by the labor dispatch company social security, the enterprise can not pay for this part of the staff.

Situation 4: Employment of interns, signed internship agreement

Generally speaking, the internship is not enough to form a labor relationship, the internship is a college student to learn knowledge and practice the content of the teaching. Regardless of whether the internship unit is arranged by the school, or the students themselves contact, the purpose of the internship is not to get paid but to obtain professional knowledge and practical experience, college students and internship units of the Division did not establish a de facto labor relations, so the unit is not required to pay for their social security.

Second, signing a labor contract need to pay social security

signing a labor contract company is not required to pay social security for employees. Because the labor contract is generally temporary, similar to the nature of the contract, the signing of the labor contract of the two sides do not belong to the labor relationship, the employer is not to pay the employee social security.

The employer and the worker only signed a labor contract or civil employment contract can not pay social security for the workers, but also to bear the legal risk of non-labor relations, the above is to introduce you to the "how to pay the social security of the employee contract" of the relevant content.