The company should have at least three social security accounts.

Legal analysis: there is no minimum number of social security accounts for newly established companies. The employing unit shall, within 30 days from the date of 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 conduct an audit within fifteen days from the date of receiving the application.

Legal basis: Article 58 of People's Republic of China (PRC) Social Insurance Law. The employing unit shall handle social insurance registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.