Are social insurance premiums payable to employees?

Legal analysis: Social insurance premiums also belong to the wages payable to employees, but according to the Interim Provisions on Wage Payment, employers can directly withhold all social insurance premiums borne by workers, so before paying wages every month, employers directly withhold and remit social insurance premiums and personal income tax, and the social insurance premiums withheld and remitted also belong to employees' wage income.

Legal basis: Article 15 of the Interim Provisions on Wage Payment: The employing unit shall not deduct the wages of workers. Under any of the following circumstances, the employer may withhold the wages of the workers: (1) Personal income tax withheld and remitted by the employer; (two) social insurance premiums withheld by the employer and borne by the individual workers; (3) The alimony and maintenance expenses required to be withheld by the court's judgment or ruling; (four) other expenses that can be deducted from the wages of workers as stipulated by laws and regulations.