Generally speaking, is the social insurance premium borne by the unit or by the individual?

Both units and individuals need to bear it.

If the company pays the social security fees that should be borne by employees, there are tax-related risks:

1. Social insurance premiums borne by individuals shall not be deducted before enterprise income tax, and need to be settled and increased. If there is no adjustment, there will be the risk of enterprise income tax;

2. The social security part undertaken by the unit and individual employees needs to be incorporated into the current salary to declare personal income tax, otherwise there will be tax risks.

The unpaid, unpaid and underpaid social security fees caused by the unit are divided into three parts: first, the social security co-ordination fees that the unit should pay;

The second is the social security personal account fees that individuals should pay; Third, late fees. The first item shall be borne by the unit and the second item shall be borne by the individual. There is generally no objection to this.

So who will bear the third late payment? The answer is that it should all be borne by the unit, because it is an extra cost, unlike the inevitable cost in one or two items. Legally speaking, according to the principle of presumption of liability, the late payment fee is due to the failure of the unit to pay social security for employees according to law and should be borne by the unit. But actually, there are exceptions.