Social Security also deductions in the month of attrition

This is a common question encountered by the human resources and finance departments of many companies.

I. Impact of the time of attrition

Social security deductions are usually made at a fixed time period each month. If an employee's social security attrition is completed before the deduction date, the employee's social security expenses for that month will not be deducted. However, if the reduction is done after the deduction date, then the employee's social security costs will still be deducted because the system has already performed the social security cost calculations for that month.

II. Regional Policy Differences

It is important to note that social security policies may vary from region to region. Some regions may allow social security reductions within a certain period of time after the deduction date and will not make deductions for employees who have left the company. Other regions may strictly follow the deduction date for cost settlement and deduct the current month's social security costs regardless of when the reduction in force operation takes place.

Third, the enterprise contribution habits

In addition, the enterprise's contribution habits will also affect the social security deductions. Some companies may choose to prepay their social security fees in advance to ensure the continuity of their employees' social security. In this case, even if the employee leaves the company in the same month, his/her social security fees may have already been prepaid by the company and therefore will still be deducted.

In summary:

Whether or not social security deductions are made for the month's attrition depends on a variety of factors, including the timing of the attrition, regional policies, and the payment habits of the business. In order to ensure the accurate handling of social security expenses, enterprises should know the local social security policy in advance, reasonably arrange the time of staff reduction, and maintain good communication with the social security agency to ensure the accurate settlement of social security expenses.

Legal basis:

The Social Insurance Law of the People's Republic of China

Article 60 stipulates:

Employers shall declare and pay social insurance premiums on their own, in full and on time, and shall not defer or reduce payment except for force majeure and other legal reasons. The social insurance premiums to be paid by employees shall be withheld and paid by the employer on behalf of the employees, and the employer shall inform the employees of the details of the payment of social insurance premiums on a monthly basis.

The Social Insurance Law of the People's Republic of China

Article 63 stipulates:

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