The difference between legal person paying social security and employee social security

The difference between legal person paying social security and employee social security is as follows:

1, depending on the payer, it is a legal obligation for a legal person to pay social security for employees, but it is voluntary for employees to pay social security themselves;

2. The scope of payment is different. Social security paid by legal persons includes pension insurance, medical insurance, unemployment insurance, maternity insurance and work-related injury insurance, while individual employees usually only include pension insurance and medical insurance;

3. The proportion of legal persons paying social security is usually higher than that of employees.

4. Mandatory. It is compulsory for legal persons to pay social security, and they will be punished if they don't pay it, while employees pay social security on their own will.

Legal person social security payment standard:

1, payment base: usually based on the personal income of the legal person, which may include salary and bonus. ;

2. Payment ratio: the social security payment ratio of legal persons may be different from that of ordinary employees, and the specific ratio needs to refer to local social security policies;

3. Payment items: Social security items that legal persons need to pay may include pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance;

4. Responsibility for payment: As the representative of the company, the legal person's social security payment is usually borne by the company, but the specific situation may vary according to the company's policies;

5. Payment limit: In some areas, the enterprise social security payment base has upper and lower limits, which affects the payment amount.

To sum up, the difference between the legal person paying social security and the employee's social security lies in the subject, scope, proportion and degree of compulsion.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 10

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 12

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.