How to deduct social security for an employee not working for a month

If an employee fails to show up for work for a valid reason, such as sick leave, personal leave, vacation, etc., the social security costs may still be borne by the company and the employee***, and deducted according to a set percentage. However, if the employee's failure to show up for work is due to separation, termination, or other non-reasonable reasons, the deduction for social security costs may be different.

First, for employees who fail to show up for work due to sick leave, personal leave, vacation, etc., the company will usually follow the normal social security payment process. This means that the employee's portion of the social security will be deducted from his or her paycheck, while the company's portion will be paid in accordance with the relevant regulations. The exact percentage and amount of the deduction will be determined by the employee's salary base and local social security policy.

Secondly, the situation is different if the employee's failure to work for a month is due to separation or dismissal. In this case, the company may calculate the employee's social security contribution due based on the employee's departure date and social security payment regulations, and deduct it in a lump sum at the time of separation settlement. At the same time, the company will fulfill its own social security payment obligations in accordance with the relevant regulations.

It is important to note that social security policies may vary from region to region, so the specific deduction methods and percentages may differ. In addition, the company's internal regulations may also have an impact on social security deductions. Therefore, in practice, it is recommended that employees communicate with their company's HR or finance department to clarify the method and amount of deduction for social security expenses.

In summary:

When an employee doesn't work for a month, the way the social security is deducted depends on the reason for not working as well as the company's and local social security policies. For employees who fail to show up for work due to sick leave, personal leave, vacation, etc., the social security costs are usually still borne by the company and the employee*** together; while for employees who do not show up for work due to separation or dismissal, the social security costs may be deducted in a lump sum at the time of separation settlement. In order to avoid misunderstandings and disputes, it is recommended that the employee and the relevant department of the company maintain communication to ensure that the deduction of social security costs is in accordance with the regulations and the interests of both parties.

Legal basis:

The Social Insurance Law of the People's Republic of China

Article 60 stipulates that:

Employers shall declare and pay social insurance premiums on their own, in full and on time, and shall not suspend or reduce payment except for force majeure and other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid by the employer on behalf of the employees, and the employer shall inform the employees of the details of the payment of social insurance premiums on a monthly basis.

The Law of the People's Republic of China on Labor Contracts

Article 50 stipulates that:

The employer shall issue a certificate of termination of the labor contract at the time of termination of the labor contract, and shall handle the transfer of the files and the social insurance relations of the workers within fifteen days.