Who should pay social security?

Legal analysis: at present, underage workers, enterprise employees and urban and rural residents can pay social security, but the payment method and amount ratio are different. Social security is divided into two payment subjects: enterprises and individuals. Individuals do not need to pay a tax, and enterprises are not allowed to deduct personal wages before tax. If it is an enterprise employee, the enterprise pays social security for it, and it is an individual, according to the individual's wishes. Enterprises need to pay corresponding taxes according to relevant laws and regulations, including various insurances, such as endowment insurance and medical insurance.

Legal basis: Article 57 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall, within 30 days from its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate. Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration. The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.