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Who generally bears the social insurance expenses?

Legal analysis: On the surface, the social insurance cost seems to be shared by enterprises and employees, but in fact, it is fully borne by employees. Social insurance is an institutional arrangement imposed by the government to distribute wealth, which is actually a tax.

Legal basis: Article 4 Payment units and individuals shall pay social insurance premiums in full and on time.

The social insurance premiums collected shall be incorporated into the social insurance fund for special purposes, and no unit or individual may misappropriate them.