Can the social security base be mentioned to the new unit?

First, in fact, the social security payment base is based on the wages payable by workers, but many employers use the minimum wage as the social security payment base in order to save money;

Second, social insurance is a kind of insurance required by the state. The state develops social insurance undertakings, establishes a social insurance system and sets up a social insurance fund, with the aim of enabling workers to get help and enjoy insurance benefits in old age, illness, work injury, unemployment and childbirth. China's labor law and social insurance law clearly stipulate that it is the legal obligation of the employer to pay social insurance for workers, which is obviously mandatory by the state, and the employer shall not refuse to undertake this legal obligation under any excuse or reason?