Units evade the provisions of paying social insurance premiums.

1. The proportion of social insurance payment is generally as follows: ① Old-age insurance: 20% for units and 8% for individuals; ② Medical insurance: 8% for units and 2% for individuals; ③ Unemployment insurance: 2% for employers and 0/%for individuals; (4) Work-related injury insurance is entirely borne by the enterprise, at around 1%, and individuals do not need to pay it; ⑤ Maternity insurance is also borne by enterprises, which is about 1% and does not need to be paid by individuals. 2. The payment base is determined according to the individual wage level (within the range of 300% to 60% of the local average wage) and shall not be lower than the minimum payment standard. 3. Payment amount, payment base and payment proportion. For example, if the payment base is 2000, then the individual pays 20008% 160, and the company pays 200020%400, and then other calculations are made.

Legal objectivity:

Article 72 of the Labor Law of People's Republic of China (PRC) determines the sources of social insurance funds according to the types of insurance, and gradually implements social co-ordination. Employers and workers must participate in social insurance and pay social insurance premiums according to law. Article 84 of the Regulations on Work-related Injury Insurance If the employer fails to register for social insurance, the administrative department of social insurance shall order it to make corrections within a time limit; If no correction is made within the time limit, the employer shall be fined more than one time and less than three times the amount of social insurance premiums payable, and the directly responsible person in charge and other directly responsible personnel shall be fined more than 500 yuan and less than 3,000 yuan.