How do retirees pay social security?

Legal analysis: Retired and rehired employees generally form a labor relationship with the employer, so the employer does not need to pay social security for retired and rehired employees. As a special group, retirees fully enjoy the basic protection rights of the state for retirees. Therefore, retired workers do not need to pay social insurance. The social security paid by retired workers mainly considers industrial injury insurance and endowment insurance. Regarding work-related injury insurance, the State Council's Regulations on Work-related Injury Insurance does not stipulate that retired workers can enjoy work-related injury treatment, and many local laws and regulations explicitly exclude retirees from enjoying work-related injury treatment. Pay a tax according to the income from labor remuneration. According to relevant laws and regulations, retirees' pensions are exempt from personal income tax, and the rest of personal income, such as labor remuneration, various subsidies and bonuses, should be taxed.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 1 The storage amount in individual accounts of basic old-age insurance for employees shall not be withdrawn in advance. Individuals who participate in the basic old-age insurance for employees to leave the country and settle down before reaching the statutory retirement age will keep their personal accounts; Those who have reached the statutory retirement age shall enjoy the corresponding pension insurance benefits in accordance with state regulations.

Article 2 The overall pension as stipulated in Article 15 of the Social Insurance Law, that is, the basic pension in the current system, shall remain unchanged.

Article 3 Individuals participating in the basic old-age insurance for employees who have paid less than fifteen years when they reach the statutory retirement age may extend the payment to fifteen years. After the implementation of the Social Insurance Law, if the payment is extended for five years but still less than fifteen years, it can be paid in one lump sum for fifteen years.