Employee 10 left. How to calculate the social security expenses borne by the company in that month?

Social security payment amount = payment base * payment ratio, paid monthly. The company pays the company share, and the employees pay the employee share.

Legal analysis

Theoretically, the payment base = the total monthly salary of the insured, but since the upper and lower limits of the payment base are set in all localities, if the wage income is lower than the lower limit of the payment base, the lower limit is used as the payment base; If the wage income is higher than the upper limit of the payment base, the upper limit shall be used as the payment base; If the wage income is between the upper and lower limits of the payment base, my wage income shall be the payment base. Employee 10 resigned. Legally speaking, employers should also pay social security for them. Because the existence of labor relations is the premise of judging the duty insurance obligation. Even if there is only 1 day labor relationship this month, social security should be paid legally. Social security cannot be paid by the day, but only by the month. That is to say, as long as the employee is on the job 1 day, the enterprise must pay the social security for the employee, and it is not possible for the individual to bear the expenses paid by the enterprise, otherwise it will face the following employment risks: (1) The employee applies for arbitration after leaving the job, and the enterprise faces the risk of making up the payment; (2) If a work-related injury occurs during the handover period before the date of resignation, the enterprise will bear high compensation costs because of the failure to pay social security in the current month. Social security is a legal obligation during the existence of labor relations, and all units and individuals must abide by it. When the labor relationship is terminated, it is also the expiration date of social security obligations.

legal ground

People's Republic of China (PRC) social insurance law

Tenth employees should participate in the basic old-age insurance, the basic old-age insurance premiums paid by the employer and employees. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 86 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily; Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.

Article 2 of the Law of People's Republic of China (PRC) on Mediation and Arbitration of Labor Disputes This Law is applicable to the following labor disputes between employers and employees in People's Republic of China (PRC): (1) Disputes arising from the confirmation of labor relations; (2) Disputes arising from the conclusion, performance, alteration, dissolution and termination of labor contracts; (3) Disputes arising from delisting, dismissal, resignation or resignation; (4) Disputes arising from working hours, rest and vacation, social insurance, welfare, training and labor protection; (five) disputes arising from labor remuneration, medical expenses for work-related injuries, economic compensation or compensation; (six) other labor disputes as prescribed by laws and regulations.