Is it legal for the company not to pay 300 social security subsidies?

It is illegal for companies to subsidize social security instead of buying social security. It is the company's obligation to pay social security for employees. If the company fails to pay social security for its employees on time, it will be ordered to pay or make up within a time limit, and a late payment fee of 0.5% will be added every day from the date of default.

Legal objectivity:

Article 84 of the Social Insurance Law of People's Republic of China (PRC) stipulates that if the employer fails to register for social insurance, the social insurance administrative department 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. Article 86 of the Social Insurance Law of People's Republic of China (PRC) stipulates that if the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit, and from the date of default, an overdue fine of five ten thousandths shall be charged on a daily basis; 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.