Can the company pay social security for individuals?

Can the company pay social security for individuals?

Both the Labor Law and the Social Insurance Law require employers to pay social security for employees, but the law does not explicitly require employers to pay social security for non-employees.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 86 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily; Failing to pay within the time limit, the relevant administrative departments shall impose a fine of not less than one time but not more than three times the unpaid amount.

How do enterprises pay social security to employees?

1, social security account opening

Enterprises need to go to the Social Security Bureau to open an account for social security within 30 days from the date of establishment. After opening a social security account, they will get a social security registration certificate.

2. Increase or decrease personnel

Every month, the company will add new employees to the company's social security account and delete employees who have left the company from the account. The social security account is an independent account, and the operation of increasing or decreasing employees must be carried out in the account.

3. Confirm the payment base

Units need to declare the correct social security payment base for employees every month to ensure the normal payment of social security. The social security payment base is the average salary of employees in the previous year or the first month of employment.

4. Social security payment

Enterprises, banks, social security management agencies signed a bank payment agreement, the monthly fixed time directly deducted from the enterprise bank account social security fees. Of course, enterprises can also choose to pay by cash or check in the Social Security Bureau.

Accounting entries for withholding and remitting social security by the company:

1, social security deduction in the era of wage payment:

Debit: payable to employees.

Loan: bank deposit or cash.

Other payables-social security withheld (this is the social security part actually withheld)

2. When the company pays social insurance on behalf of employees:

Debit: Other payables-withholding and remitting social security

Loan: bank deposit or cash on hand.