Eight situations in which companies don't have to pay social security.

Employers have a legal obligation to pay social insurance for employees, even if employees voluntarily give up asking the unit to pay social insurance for them, it is illegal. Social security is one of the important labor costs of enterprises, but it is legal for enterprises to hire the following eight categories of people without paying social security.

1, part-time job

Part-time employment refers to a form of employment in which hourly wages are the main factor, and the average daily working hours of workers in the same employer generally do not exceed 4 hours, and the cumulative working hours per week do not exceed 24 hours.

This employment method does not need to pay social security for it, but the employer needs to pay a work-related injury insurance for it.

It is suggested that it is best to sign a "part-time employment contract" to clarify the rights and responsibilities of both parties.

2. Retired and rehired personnel

According to the provisions of the Labor Contract Law, if a worker begins to enjoy the basic old-age insurance benefits according to law, the labor contract is deemed to be terminated. Enterprises have the legal obligation to pay social security for employees. The employees here refer to those who have signed a labor contract with the enterprise, or have an actual employment relationship although they have not signed a labor contract. If the enterprise rehired the retirees and the retirees have started to enjoy the pension insurance benefits, there is no need to pay social security for them.

In practice, retirees rehired by enterprises are generally professional posts or management posts, which can be divided into two situations. First, the income obtained from re-employment is subject to personal income tax according to "wage income"; In another case, individual income tax is paid according to "income from labor remuneration".

If an enterprise re-hires retirees, if it pays "wages and salaries", it can be deducted from the total wages before tax and allowed to be included in the total wages and salaries as the basis for calculating other related expenses (employee welfare funds, trade union funds, employee education funds), but it does not need to be included in the social security payment base.

3, labor dispatch employees

The dispatched employees accepted by the enterprise can clearly stipulate in the dispatch agreement signed with the labor service company that the labor service company will pay the wages of the dispatched employees and pay social security for them. The relationship between the dispatched personnel and the labor service company is labor relationship, and the relationship between the dispatched personnel and the employing unit is employment relationship.

The wages of dispatched personnel are paid by the labor service company, the enterprise account is included in the labor fee, and the wages of dispatched personnel are not included in the total wages of the employing unit.

4. Part-time employees who do not work independently

Dependent part-time workers refer to part-time workers who use their spare time to provide mental or labor expenses for third parties, which is what we often call part-time workers. He signed a labor contract with his unit to pay social security for him, and the part-time company does not need to pay social security for him. If a part-time employee who does not work independently has an actual employment relationship with a part-time company, such as receiving a monthly salary, he will declare a tax according to "salary income"; If there is no actual employment relationship (accidental, non-fixed, pay by the time), then declare a tax according to "income from labor remuneration".

5. University interns

Because university interns have not graduated, there is still a "ownership relationship" with third-party schools, and it is impossible to form a labor relationship with enterprises. The unit signs an internship agreement or a labor contract with the intern. In this case, there is no need to pay social security for them.

It should be noted that interns need to pay social security after graduation, even during the internship period when there is an actual employment relationship.

6. Hire unpaid employees.

If the employees employed by the enterprise have signed a leave without pay agreement with a third-party company, then the new company can only sign a labor contract with it, not a labor contract. In this case, there is no need to pay social security for it.

7, the contractor to send personnel

It often happens in general contracting and subcontracting of engineering projects. In order to facilitate management supervision, the general contractor sends some technical management personnel to subcontractors, such as technical director, project director and project manager. The general wages and salaries of these personnel sent by the general contractor to the subcontractor shall be borne by the subcontractor (in some cases, by the general contractor). There is a "ownership relationship" between such dispatched personnel and the general contractor, so they cannot sign labor contracts with subcontractors, and subcontractors do not need to pay social security for them.

8. Flexible employees

Flexible personnel refer to those who are employed flexibly, such as part-time, temporary and flexible work. For example, self-employed individuals (freelancers who engage in professional activities in their personal capacity, such as designers who provide design services for the company in their personal capacity) can participate in basic old-age insurance and medical insurance as flexible employees, and the company does not need to pay social security for them.

To sum up, if the employer recruits workers, the contract signed by both parties is a labor contract, or there is an actual employment relationship, it is necessary to pay social security for the workers. The employer has signed a labor contract with the employee, or has not signed a labor contract, but it does not meet the conditions for signing a labor contract, and it is not necessary to pay social security for it.