Eight cases of non-payment of social security

The first category is retirees employed by enterprises. There are two situations here. One situation is that the unit has been working until retirement and has the conditions to receive a pension, but the unit and individual agree to continue working. In this case, the unit does not need to pay social security for him, but directly negotiates wages and benefits. The other is that retirees employed by the unit from outside work, whether full-time or part-time, do not need to pay social security. Article 44 of the Labor Contract Law: "The labor contract shall be terminated if the laborer begins to enjoy the basic old-age insurance benefits according to law." Therefore, enterprises do not have to pay social security for the rehired employees who enjoy the basic old-age insurance.

The second category is part-time workers who work independently. Dependent workers part-time workers refer to those who do not leave their jobs in their spare time to engage in a second occupation; Providing physical or mental labor expenses for a third party. Part-time employees have their own jobs, and the main company signs labor contracts and pays social insurance for them, which has nothing to do with part-time companies and does not need to pay social insurance. Many employers tend to hire part-time workers because of the low cost.

The third category is labor dispatch personnel. The labor receiving unit pays wages according to work, and the five insurances and one gold of the labor dispatching personnel are generally paid by the dispatching unit, so the labor receiving unit does not need to pay social security for the dispatched personnel.

The fourth category is interns. No matter whether the internship unit is arranged by the school or contacted by the students themselves, the purpose of internship is not to get paid, but to gain professional knowledge and practical experience. There is no factual labor relationship between college students and internship units, and the units do not pay social security for them.

Legal basis:

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

Eighty-fourth employers do not apply for social insurance registration, the social insurance administrative department shall order them to make corrections within a time limit; If no correction is made within the time limit, the employer shall be fined between one and three times the amount of social insurance premiums payable, and the directly responsible person in charge and other directly responsible personnel shall be fined between 500 yuan and 3,000 yuan.

Article 85 Where an employer refuses to issue a certificate of termination or dissolution of labor relations, it shall be handled in accordance with the provisions of the Labor Contract Law of People's Republic of China (PRC).

Derivative problem:

What is the proportion of individual social security contributions?

Pension insurance payment ratio: 1, 8% for individuals (all included in personal account). 2. Medical insurance payment ratio: 2% for individuals. 3. Unemployment insurance payment ratio: 0.2-0.5% for individuals. 4. Payment ratio of work-related injury insurance: individuals do not need to pay. 5, maternity insurance has been included in the medical insurance, no longer pay separately.