Is the social security deduction in the current month or last month?

Social security is paid that month. Details are as follows:

1. If the employer pays social security for employees, it will generally pay social security fees for employees in the current month before 15;

2. The social security of the next month will generally be paid before the next month 15.

The social security payment process is as follows:

1. Go to the individual payment window of the social security agency to collect and fill in the Social Insurance Individual Payment Declaration Form and the Contract for Entrusting Banks to Collect Social Insurance Fees;

2, with the official seal of the bank "commissioned by the bank to collect social insurance contract";

3. With the required insurance information, social insurance individual payment declaration form and entrusted bank social insurance premium collection contract, go through the insurance formalities at the individual payment window of the social security agency in the area where the household registration is located;

The following materials are required:

(1) If an individual pays social security, he/she shall bring a copy of his/her ID card and household registration book;

(2) If the unit pays social security for employees, the unit shall carry the business license of the enterprise, a copy of the unified code certificate of the organization, a copy of the local tax registration certificate, and the capital verification report of private enterprises and individual industrial and commercial households and their copies.

4. If you need to apply for a labor security card, you must come in person to apply for it, and provide a copy of your ID card (the original inspection) and a digital photo receipt of the second-generation ID card network photo library approved by the municipal public security organ.

Legal basis:

Article 60 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.

Article 10 of People's Republic of China (PRC) Social Insurance Law

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

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.