Do not give employees to pay social security belongs to tax evasion?

Don't give employees to pay social security is not tax evasion, but also illegal, violating the legitimate rights and interests of employees and violating the relevant laws and regulations.

One, the difference between social security and tax

Social security and tax is the state in order to maintain social justice and protect the rights and interests of citizens and the establishment of the two systems, they are different in nature, purpose and calculation. Social security is mainly designed to protect the basic living needs and medical benefits of employees, while taxes are levied by the state in order to raise revenue and regulate the social economy.

Second, the employer does not pay the legal responsibility of social security

Employers do not pay the social security fees for employees in accordance with the provisions of the labor law and the social security system, in violation of the relevant provisions of the labor law. This kind of behavior not only violates the legitimate rights and interests of employees, but also may lead to the employees not being able to enjoy due social security treatment in case of illness, retirement and other situations. Therefore, the employer should bear the legal responsibility to pay back the social security fees, pay late fees and other legal responsibilities.

Three, the harm of tax evasion and legal consequences

Tax evasion seriously undermines the national tax order and damages the national financial interests. This kind of behavior not only leads to the reduction of state revenue, but also may trigger social injustice and economic instability. The state will crack down on tax evasion in accordance with the law, and hold those responsible criminally and administratively liable.

In summary:

Not paying social security to employees is not tax evasion, but it is also an illegal behavior, which violates the legitimate rights and interests of the employees and violates the relevant laws and regulations. Employers should fulfill their legal obligations and pay social insurance fees for their employees. At the same time, the state should also strengthen the supervision of social security payments and tax collection to maintain social justice and stability.

Legal basis:

Article 72 of the Labor Law of the People's Republic of China*** and the State of China

provides that:

Employers and laborers must take part in social insurance and pay social insurance premiums in accordance with the law.

Article 63 of the Social Insurance Law of the People's Republic of China*** and the State of China

provides:

If an employer fails to pay the social insurance premiums in full and on time, the social insurance collection agency shall order it to pay the premiums by a certain period of time or make them up.

The Law of the People's Republic of China on the Administration of Tax Collection

Article 63 states:

A taxpayer who forges, alters, conceals, or destroys without authorization the books of account and the bookkeeping vouchers, or who overstates the expenditures or omits to list, or understates the income on the books of account, or who, having been notified to make a declaration by the tax authorities, refuses to declare it, or who makes a false declaration of tax, and who does not or understates the amount of taxes payable is tax evasion. Tax evasion of taxpayers, by the tax authorities to recover their unpaid or underpaid taxes, late fees, and impose unpaid or underpaid taxes of more than fifty percent or less than five times the fine; constitutes a crime, shall be investigated for criminal responsibility.