Can the company declare employee payroll tax but not pay social security?

According to Article 58 of the Social Insurance Law, the employing unit shall handle the social insurance registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay it within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily; Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed. Workers who do not buy social security can report to the local people's social security bureau.

Therefore, if the company signing the contract needs to pay social security to its employees, if the employees have already paid social security elsewhere, they can provide proof of paying social security. If they work in two places, they cannot pay social security in two places at the same time. In principle, where wages are paid, social security is deducted.