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Institutions can pay social security with wages, is it misappropriation of funds?

Not exactly.

The crime of misappropriating public funds must be constituted by state personnel. The general enterprise is called misappropriation of funds, but the finance is not used for personal use. Paying social security is the company's Yiwu, and using financial funds to fulfill the company's legal Yiwu does not constitute misappropriation of funds. If the company has procedures that require the signature of the leader, financial behavior is only a general violation of company discipline.

Paying social insurance in public institutions is not only a matter for the unit, but also a part of the individual's salary. The unit pays a part, and the individual part is generally withheld by the unit and paid by the Social Security Bureau.