Three unified policies of social security

"Three unifications of social security", "Trinity" and "the end of big treasury payment" are popular sayings in the human resources industry. Mainly refers to some policy changes in social security in recent years, requiring the main units of labor contract, social security and individual tax to be consistent.

Although there are provisions in the law, there are still a lot of "three disunity" in practice.

The reason is that, on the one hand, personal temporary or long-term attachment and personal special payment/tax demand will lead to the phenomenon of "three disunity".

On the other hand, enterprises employ workers in different places but do not set up local branches, and entrust local dispatching/human resources companies to remit them; Or, in order to reduce the cost of social security, the company chooses other companies in different places to pay social security, or wants to enjoy the local government's tax policy, and only changes the individual tax and labor contract, which will lead to "three disunity" and long-term separation of labor relations, social security and individual tax.

"Three disunity" faces legal risks.

If the enterprise insists on not adjusting the "three disunity", it may face the following consequences:

1. The enterprise failed to pass the social security audit due to illegal payment of social insurance, which affected its subsequent operation or was subject to administrative punishment by relevant departments.

2. When employees apply for social security benefits (such as work-related injury, maternity and pension), the part that should have been paid by social insurance may be fully borne by the actual employer.

3. Employees can resign on the grounds that the enterprise fails to pay social insurance according to law (Article 38 of the Labor Contract Law), thus requiring the enterprise to pay economic compensation separately.

4, after the establishment of labor relations by the real employer to pay social insurance, the administrative department of social security can be ordered to repay and pay overdue fines.

5. Because the labor contract relationship between remittance agencies and employees is not uniform, it is impossible to claim for compensation in compliance. If the remittance agency applies for a labor agreement and the process involves forging labor contracts and other supporting materials, if it is found to be a crime, it will also face the aforementioned criminal responsibility.

How do enterprises deal with the "three unifications" of social security?

Whether it is adjusting social security, individual tax or the subject of labor contract, it may involve the vital interests of employees, so enterprises should balance the three dimensions of law, management and humanity when considering what to choose.

Peixin Group provides several ideas for compliance rectification here:

1. Adjust the place where employees pay social security to the place where enterprises enter into labor contracts.

2. Open a branch in the employee's workplace or the original social insurance payment place.

3. Self-owned employees turn to labor dispatch employees.

4. Self-owned employees are transformed into outsourced employees.

5. Double labor contract

6. Secondment