Is it effective for individuals to give up social security?

The undertaking that employees voluntarily give up paying social security violates the mandatory provisions of China's social insurance law, which is an invalid undertaking and has no legal effect.

The undertaking that employees voluntarily give up paying social security violates the mandatory provisions of China's social insurance law, which is an invalid undertaking and has no legal effect. According to the provisions of China's Social Insurance Law, it is the legal obligation of the employer to pay and withhold social insurance premiums in full. If the employer fails to pay the social security fee in full and on time, the social security collection organ has the right to order the employer to pay within a time limit and require the employer to pay the overdue fine. If the employer fails to pay after being ordered by the social security collection organ within a time limit, the social security collection organ has the right to impose a fine of 0 to 3 times the social security fee owed by the unit. In practice, employees have signed a letter of commitment to voluntarily give up paying social security, and the social security collection organ still has the right to order the unit to pay back within a time limit. After the unit pays back, the unit can recover the amount that the employee should pay.

What does the social security contribution base mean?

Social security payment base refers to the social insurance payment base of employees in a social security year. The social security payment base will be determined according to the average monthly income tax declared by employees in the previous year, which is an important basis for paying social security.

After the same payment year is determined, the social security payment base cannot be changed. February to May of each year is the time to declare the social security base of the next settlement year.

There are upper and lower limits on the social security payment base. The upper limit means that the part whose salary exceeds 300% of the average monthly salary of employees in the previous year is not included in the social security base. The lower limit means that if the salary is lower than 60% of the average monthly salary of employees in the previous year, 60% of the average monthly salary of employees in the previous year will be used as the social security base.

I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.

Legal basis: Article 60 of the Social Insurance Law.

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, 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.