The company reported a tax and didn't buy social security.

You can't. Because social security regulations must be paid by enterprises, withholding the part paid by individuals is mandatory by law. At the same time, there are many social security disputes (reports). Failing to pay social security, enterprise 100 lost the case. And tax enterprises have no legal responsibility. According to the tax law, individual income tax is paid by taxpayers and withheld and remitted by the units or individuals who pay the income. In other words, the individual tax can be withheld and remitted by the unit or declared and paid by the individual. The unit is not forced to withhold and remit.

Withholding and remitting is stipulated by the tax authorities, not by law. If there is a lawsuit, the responsibility is also the individual who has not paid the tax. What does it have to do with the economy? Social security has to pay a lot of money, generally 20 (not counting housing provident fund), and individuals only pay 8. It is equivalent to an increase in labor costs. Individual taxes are paid by individuals and have nothing to do with this. But some people pay a tax to attract talents. It is illegal to do so, and this part of the tax can be included in personal income, which is equivalent to increasing wages in disguise and increasing labor costs.

The compulsory payment of social security by the state is for enterprises. If you are self-employed, you can pay or not. If you work in a public institution, then the institution must buy you social security. The unit also pays in proportion, and only needs to pay a small part. Of course, it doesn't matter if you don't pay, and you will not be sentenced.

Consequences of not paying social security:

Consequences of workers not paying wages

Unable to enjoy old-age insurance and medical insurance

Conditional to receive pension insurance. /kloc-you need to pay the pension after 0/5 years, and you can receive it monthly after retirement. Medical insurance needs to be paid for 20 years to enjoy it for life. Cumulative calculation of payment period of endowment insurance and medical insurance. The longer the payment time, the more money and benefits you will enjoy.

You can't buy a house in some cities.

Many cities directly link the conditions of buying a house with social security. Take Beijing as an example. If you want to buy a house in Beijing, you need to pay social security for at least five years, and you can't stop paying in the middle. Once interrupted, the five-year period will be recalculated. If you don't buy an account, let alone calculate the number of years, you can't even get into the threshold of buying a house.

Consequences of non-payment by enterprises

First of all, you should compensate for the loss of your pension.

Article 1 of the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Law in the Trial of Labor Dispute Cases stipulates that if a dispute arises because the employer fails to handle the social insurance formalities for the workers and the social insurance agency cannot make up for it, the people's court shall accept it.

In addition, the industrial injury, medical care, maternity, unemployment and other insurance regulations all stipulate that if an employee encounters a situation that requires insurance claims, and the enterprise fails to pay the corresponding insurance, the liability for compensation shall be borne by the enterprise.

Workers may also terminate the labor contract on the grounds that the employer has not paid social insurance premiums for the workers according to the provisions of Article 38 of the Labor Contract Law, and then demand the employer to pay economic compensation according to the provisions of Article 46 of the Law.

legal ground

individual income tax law of the people's republic of china rules for its implementation

Article 21 The individual income tax paid abroad mentioned in Article 7 of the Individual Income Tax Law refers to the income tax that should be paid and actually paid according to the laws of the country (region) whose income comes from outside China.

The taxable amount of taxpayers' overseas income calculated in accordance with the provisions of this Law as mentioned in Article 7 of the Individual Income Tax Law is the limit for individual residents to credit income tax on their comprehensive income, business income and other income obtained abroad (hereinafter referred to as the credit limit). Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the sum of comprehensive income credit limit, business income credit limit and other income credit limit from a country (region) outside China is the income credit limit from that country (region).

If the individual income tax actually paid by individual residents in a country (region) outside China is lower than the credit limit calculated from that country (region) in accordance with the provisions of the preceding paragraph, the difference shall be paid in China; If the income credit limit of the country (region) is exceeded, the excess shall not be deducted from the tax payable in this tax year, but it may be deducted from the balance of the income credit limit of the country (region) in future tax years. The maximum period of supplementary deduction shall not exceed five years.

Labor law of the people's Republic of China

Article 72 The sources of social insurance funds shall be determined according to the types of insurance, and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law.

Article 73 Laborers shall enjoy social insurance benefits according to law under the following circumstances:

(1) Retirement;

(2) Being sick or injured;

(3) Being disabled at work or suffering from occupational diseases;

(4) unemployment;

(5) bearing.

After the death of an employee, his survivors shall enjoy the survivors' allowance according to law. The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations. Social insurance premiums enjoyed by workers must be paid in full and on time.

Article 100th If an employer fails to pay social insurance premiums without reason, the labor administrative department shall order it to pay within a time limit; Late payment, you can add a late fee.