Who will bear the social security of employees during sick leave?

The social security of employees during sick leave shall be shared by the employer and employees.

Social insurance premiums for employees during sick leave shall be paid by the employer and the employees themselves according to regulations. During the period of sick leave, the labor relationship between the two parties still exists, so the social security payment is basically the same as that during the normal working period of employees, and during this period, the unit will also pay sick pay or disease relief funds to employees according to law. The wages and social security accumulation fund during the medical treatment period shall be borne by the employer, and the employer shall not unilaterally terminate the labor contract through no-fault dismissal or economic layoffs. Sick pay is agreed by both parties in the labor contract and can be paid below the local minimum wage, but not less than 80% of the minimum wage. Social security and housing accumulation fund change on the basis of sick pay.

Payment rules of social security:

1. Subject of payment: the employer and employees pay together, and the specific proportion depends on local policies;

2. Payment base: usually based on the employee's salary, paid according to a certain proportion;

3. Payment items: including endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance;

4. Payment time: Pay within the specified time every month, and late payment may result in late payment;

5. Policy differences: different social security policies in different regions may lead to different payment ratios and bases;

6. Special circumstances: During the sick leave period, the social security payment responsibility is still shared by the employer and the employee, but the specific treatment method needs to refer to the local social security policy.

To sum up, the social security expenses during the employee's sick leave are shared by the employer and the employee, and the labor relationship still exists. If the unit needs to pay sick pay or sickness relief, it may not unilaterally terminate the labor contract. Sick pay can be lower than the minimum wage but not lower than 80%, and social security and provident fund change with sick pay.

Legal basis:

Opinions on Several Issues Concerning the Implementation of People's Republic of China (PRC) Labor Law

Article 59

During the treatment of employees' illness or non-work-related injuries, the enterprise shall pay their sick pay or disease relief funds in accordance with relevant regulations within the prescribed medical treatment period. Sick pay or sickness relief can be paid below the local minimum wage, but not less than 80% of the minimum wage.