Does the affiliated unit need a real name to report social security fraud?

You have to report it under your real name.

According to the National People's Congress Standing Committee (NPCSC)'s interpretation of Article 266 of the Criminal Law, defrauding social insurance or other social security benefits such as pension, medical care, work injury, unemployment and maternity by fraud, forgery of certification materials or other means belongs to the act of defrauding public and private property as stipulated in Article 266 of the Criminal Law.

The Regulations on the Supervision of Social Insurance Funds in Guangdong Province stipulates that the employer shall register social insurance in accordance with the regulations, truthfully declare the social insurance premiums that should be paid, and pay the social insurance premiums in full and on time.