Is it legal for the company to pay 40% social security to employees and 60% social security to employees?

Hello, this ratio is not legal at all. The specific proportion varies slightly from place to place, but basically the expenses paid by the company are about 2.5 times that paid by employees. Overall distribution ratio:

Pension: company 12~ 14%, individual 8%.

Medical care: company 1 1.5%, individual 2% (basic medical care)

Company 2%, individual 0 (critical illness medical treatment)

Unemployment: company 2%, individual 1% (local registered permanent residence).

Company 1% individual 0 (non-local account)

Work injury: 0.5- 1% of the company.

Maternity: 0.5- 1% for the company and 0-0.5 for the individual (depending on the marital status of the insured).

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.