Can the unit pay employees but not pay social security?

It is the legal responsibility of the employer to pay social security to employees. Failure to pay or pay according to regulations requires corresponding legal responsibilities. But we should know that paying social security and accounting treatment are two concepts, so paying wages without paying social security can also be accounted for.

Can I get paid without paying social security?

Employees who don't pay social security can be accounted for as employee salaries payable as long as both parties sign a labor contract or a factual contract.

Accounting is carried out according to the actual amount, and as long as there is a payment behavior, it should be displayed in the accounting books.

When drawing wages:

Debit: management expenses or sales expenses-salary

Loan: wages payable to employees.

When paying wages:

Debit: Payables-Wages

Loan: taxes payable-personal income tax payable

Loans: bank deposits

Of course, it is risky for enterprises not to pay social security for employees. According to the "Provisional Regulations on the Collection and Payment of Social Insurance Fees":

Twenty-third payment unit fails to handle the social insurance registration, change of registration or cancellation of registration in accordance with the provisions, or fails to declare the amount of social insurance premiums payable in accordance with the provisions, the administrative department of labor security shall order it to make corrections within a time limit; If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be fined more than 5000 yuan 1000 yuan; If the circumstances are particularly serious, the directly responsible person in charge and other directly responsible personnel may be fined not less than 5000 yuan but not more than 65438 yuan but not more than 0,000 yuan.

Article 26 If a payer refuses to pay social insurance premiums and late fees within the time limit, the administrative department of labor security or the tax authorities shall apply to the people's court for compulsory collection according to law.

General principles for employers to pay social insurance.

1. 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, within fifteen days from the date of receiving the application, conduct an audit and issue a social insurance registration certificate;

2, the employer's social insurance registration items change or the employer is terminated according to law, it shall, within thirty days from the date of change or termination, to the social insurance agency for change or cancellation of social insurance registration;

3. 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. Without social insurance registration, the social insurance agency shall verify the social insurance premium it should pay;

4. The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, who shall inform me of the details of paying social insurance premiums on a monthly basis;

5. If the employer fails to declare the amount of social insurance premiums that should be paid according to regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month. After the payer completes the declaration formalities, the social insurance fee collection agency shall settle the account according to the regulations.