Requirements of social security for tax transfer

In principle, the base for employees to pay the basic old-age insurance is based on their average monthly salary in the previous year, which is within the range of 60%-300% of the average salary of local employees, that is to say, the minimum is not less than 60% of the average salary. If the amount of endowment insurance paid by the company is less than 60%, employees can raise objections or even appeal.

The tax bureau took over the collection of social security in an all-round way, and did not convince the compliant enterprises of the impact of the upward adjustment. On the contrary, with the further reduction of social security rate, the burden of enterprises paying fees according to law will be gradually and reasonably reduced, and the state is studying the issue of appropriately reducing social security rate. In other words, the tax bureau took over social security in an all-round way, mainly to rectify the tax and fee problems of some non-compliant enterprises.

According to the provisions of Article 72 of the Labor Law, the social insurance fund determines the source of funds according to the types of insurance, and gradually implements social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law. At this point, it can be explained that paying social security is not the will of enterprises or individuals, but the obligation stipulated by law. At present, employees still voluntarily give up the right to enjoy social security, but enterprises cannot give up the obligation to pay social security. In other words, it is invalid and illegal for an enterprise to unilaterally ask employees to sign and voluntarily give up the relevant agreement to pay social security.