The unit pays personal social security for employees.

Determination of payment base of social insurance units: (1) The base for the insured units to pay the basic old-age insurance premium can be the total wages of their employees or the sum of individual total wage base of their employees, but it should be unified in the whole province as a verification method. In principle, the base of the basic old-age insurance premium paid by employees in the unit is the average monthly salary of employees in the previous year, which is approved within the range of 60%-300% of the average monthly salary of local employees. Under special circumstances, the determination of individual payment base shall be approved according to the relevant provisions of the Notice of the former General Office of the Ministry of Labor on Printing and Distributing the Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance (No.KLOC-0/997 issued by the Ministry of Labor). The verification of individual insurance payment base is based on the relevant provisions of the State Council's Decision on Improving the Basic Old-age Insurance System for Employees (Guo Fa [2005] No.38). (two) the insured units to pay basic medical insurance, unemployment insurance, work injury insurance and maternity insurance base for the total wages of employees, individuals to pay basic medical insurance and unemployment insurance base for my salary. In order to facilitate the collection, the average monthly salary of an individual in the previous year can be used as the payment base.

Legal objectivity:

Article 10 of the Social Insurance Law, employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.