Excuse me: how to deal with the social insurance of part-time employees?

Part-time employees have gone through the insurance formalities in the original unit, and individuals do not need to participate in the insurance again, and the unit still pays this part as a whole.

total wages

Tax on dutiable goods

Social insurance expense

. Because the social security system is not connected to the internet, it is theoretically feasible for cross-regional part-time workers to pay at the same time, but in the transfer and merger calculation,

prompt

There is no double counting,

individual account

The payment base can only be accounted for according to the local capping level at most, and the excess of individual payment can be returned to the insured.