Why should social security be paid for an extra month?

My social security is the reason why it expired last month:

1. If an employee leaves the company in the current month, he/she can apply for downsizing in the current month, and pay the social security fees of the current month and last month. If you leave your job at the end of last month, the company can reduce the number of employees in the previous month and increase the number of employees in the current month. The system will not generate a social security account number, and the company will go to the local tax service hall to pay the social security fee for last month. Simply put, if you leave your job that month, you won't have to pay social security next month. Social security will be suspended for the next month in the month of resignation.

2. Employees must pay social security during their work. However, since the payment of social security basically ends on the 25th of each month, if you leave your job after 25th, you still need to pay it next month.

Social security is paid at the beginning of the month, and the company pays it first, and then deducts it from the employee's salary.

If the social security fee of the current month is deducted next month, it may be that the employee's salary this month will be paid next month, and the employee only knows that the social security fee will be deducted when it is paid.

For example, the social security in January is paid by the company for one month, and the part paid by the individual for one month is deducted from the salary in January, and the salary in January is paid in February, so the social security deducted from the salary in February is actually deducted for one month.

Provisional regulations on wage payment

Article 15 The employing unit shall not deduct the wages of workers. Under any of the following circumstances, the employer may withhold the wages of the workers:

(1) Personal income tax withheld and remitted by the employer;

(two) social insurance premiums withheld by the employer and borne by the individual workers;

(3) The alimony and maintenance expenses required to be withheld by the court's judgment or ruling;

(four) other expenses that can be deducted from the wages of workers as stipulated by laws and regulations.