Why is social security collected by the tax bureau?

In the past, social security in China adopted the declaration system, in which enterprises declared employees' income and determined the social security payment base. In order to save money, most enterprises generally set the payment base at a relatively low level. Because social security is supervised by the human resources department, and the tax bureau is only responsible for collecting it, the management is relatively loose, so most enterprises do not pay according to the actual income in order to save expenses.

The process of paying social security to the tax bureau is as follows:

1, social security fees are collected by the tax bureau, and implemented in accordance with the requirements of strengthening tax administration, strengthening collection methods, saving administrative costs and optimizing functional allocation;

2. In China, social insurance is an important part of the social security system, occupying a core position in the whole social security system. In addition, social insurance is a contributory social security. The funds are mainly paid by employers and workers themselves, and the government finances give subsidies and bear the ultimate responsibility. However, workers can only enjoy the corresponding social insurance benefits if they fulfill their statutory payment obligations and meet the statutory conditions. Therefore, the state tax gives subsidies.

Social security does not have to be paid continuously. The consequences of interrupting the payment of social security are as follows:

Will seriously affect the future pension collection, the longer the interruption, the greater the pension loss;

If the length of service is not calculated during the interruption period, the length of service salary will be paid as usual;

Personal account funds are not entered during the interruption period, which leads to the decrease of personal accounts in the future and losses when calculating endowment insurance.

To sum up, it is now uniformly collected by the tax bureau, and the income of employees is invisible. It is impossible for enterprises to pay social security according to low standards, but only according to actual income, otherwise they will face punishment.

Legal basis:

Article 58 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. 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.

Article 61

Social insurance premium collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment.