Is it illegal for the unit not to pay social security according to the actual salary? But these nine categories of people can not pay.

Is it illegal for the unit not to pay social security according to the actual salary? But these nine categories of people can not pay.

First, it is illegal for enterprises not to pay social security according to the actual wages of employees!

1. The law requires enterprises to pay social insurance in full and on time.

Article 60 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "The employer shall declare on its own and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. " This article stipulates in principle that units should pay social insurance premiums in full and on time.

2. So what is the "full" payment of social insurance premiums?

In fact, the wage gap between employees is very large. In order to simplify the payment procedures and reduce the pressure of unit payment to a certain extent, the Notice of the Ministry of Labor on Standardizing the Social Insurance Payment Base (Labor Insurance Center Letter [2006] No.60) clearly stipulates the social insurance payment base:

(1) About which salary items should be included in the payment base:

The first article of the notice clearly stipulates that according to the "Provisions on the Composition of Total Wages" issued by the Bureau of Statistics 1995, "all items that are not clearly defined as wage income statistics in the relevant documents of the National Bureau of Statistics shall be regarded as the social insurance payment base." According to the relevant documents of the National Bureau of Statistics, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies. Therefore, bonuses, overtime pay, allowances and subsidies should be included in the payment base.

(2) How to calculate the specific payment base of social security:

The basic medical insurance premium for employees is generally based on the average salary of the whole city in the previous year.

Of course, the treatment is basically the same.

First, there is no need for further discussion. The payment base of unemployment insurance and unemployment benefits is generally consistent with endowment insurance.

For pension insurance and housing provident fund, the payment base will have a great impact on employees' future pension and housing provident fund, so we focus on the determination of the payment base of pension insurance and housing provident fund insurance.

1 pension insurance payment base

Article 5 of the Notice of the Ministry of Labor on Standardizing the Base of Social Insurance Payment (Letter No.60 from the Labor and Social Security Center [2006]) stipulates: "In principle, the base of the basic old-age insurance premium paid by employees in a unit is based on the average monthly salary of the previous year, and it is approved within the range of 60%-300% of the average salary of local employees."

2. Housing provident fund insurance base

Article 16 of the Regulations on the Management of Housing Provident Fund (the State Council 1999) stipulates: "The monthly contribution of employees' housing provident fund is the average monthly salary of employees in the previous year multiplied by the contribution ratio of employees' housing provident fund. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

The payment base of provident fund is the same as that of endowment insurance. The average monthly salary of employees in the previous year is the base, and the employees newly transferred to the unit are determined according to the actual salary of the month. Only enterprises that meet the requirements of "units with real difficulties are discussed and approved by the workers' congress or trade union and approved by the management center" can determine the payment base according to the minimum wage standard.

2. What responsibility does the enterprise bear for not paying social security according to the actual salary of employees?

1. Pay or make up within a time limit. If it fails to perform within the time limit, it may be directly handed over or applied to the court for sealing up, distraining or auctioning the enterprise property.

2, additional fines, overdue fines again.

Third, how do workers defend their rights under such circumstances?

According to Article 27 of the Detailed Rules for the Implementation of the Social Insurance Law of People's Republic of China (PRC), employees and employers may apply for mediation and arbitration and bring a lawsuit in accordance with the Law of People's Republic of China (PRC) on Mediation and Arbitration of Labor Disputes and the Rules for Arbitration and Handling of Labor and Personnel Disputes.

If an employee thinks that the employer fails to pay social insurance premiums in full and on time and infringes on his social insurance rights and interests, he may also request the social insurance administrative department or the social insurance premium collection agency to deal with it according to law. The administrative department of social insurance or the collection agency of social insurance premium shall handle it in accordance with the relevant provisions of the Social Insurance Law and the Regulations on Labor Security Supervision. In the process of handling, if the employer raises an objection to the labor relationship between the two parties, the social insurance administrative department shall continue to handle it after finding out the relevant facts according to law. "

Article 1 of the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in the Trial of Labor Dispute Cases stipulates: "The people's court shall accept the dispute arising from the employer's failure to handle social insurance procedures for the workers and the social insurance agency's failure to make up for it, resulting in their inability to enjoy social insurance benefits."

However, it also needs to be popularized. Pay attention to the following nine categories of people, the unit can not pay social security!

1. Labor dispatch employees don't have to pay social security.

2. Retirees and re-employed people do not have to pay social security.

3. Hiring interns need not pay social security.

4. Employees who leave without pay need not pay social security.

5. Co-insured personnel do not have to pay social security.

6. Part-time employees don't have to pay social security.

7. Self-operated outsourcing enterprises are exempt from social security.

8. Part-time employees are exempt from social security.

9. Flexible employees are exempt from social security.

So how can the boss legally save taxes?

First, five ways for the boss to take the money home safely (remember, the company belongs to the boss, but the company's money is not his)

1, paid by the boss.

Note: There is a big gap between the salary paid by the boss and the tax paid at the end of the year.

Methods: Pay yourself a monthly salary of 29,000 yuan, with a year-end bonus of144,000 yuan. The annual income is 500,000, and the tax rate is only 1 1%. Save a BMW 740 compared with dividends!

2. Dismiss employees once a year.

Note: The severance payment is less than 3 times of the local average wage, which is tax-free.

3, the establishment of individual proprietorship enterprise consulting center.

Note: The comprehensive tax rate of a sole proprietorship enterprise after approval is 5%.

Methods: A sole proprietorship enterprise was established to provide consulting services for the company, and the sole proprietorship enterprise could safely get back 4.75 million yuan.

The boss sold his car to the company.

Note: The transfer price of used cars is lower than the original price, excluding tax.

Method: Sell your car to the company for 600,000 yuan, and you can drive it back safely, and all the related expenses of the car will be reimbursed.

5. Establish the brand center of the sole proprietorship enterprise.

Note: Your own goods or specialties will be collected by yourself through authorization.

Methods: Put the company's trademark or patent into it, and the company will pay the related brand authorization fee. After verification, the comprehensive tax rate is 5%, and 2 million yuan is recovered safely.

Two, ten methods of tax planning:

1, using the nature of the enterprise to save tax (the tax rates of limited liability companies, general taxpayers, small-scale taxpayers and self-employed households are different)

2. Business split (such as air conditioning business split into short selling and installation)

3. Change the supply chain (reshape, shorten and extend the supply chain)

4, change the mode of operation

5. Change the transaction mode and place (tax relief)

6. Reorganization, merger and division

7, the use of preferential tax policies

8. Transfer profits (e.g. upstream companies transfer profits to downstream companies with low tax rates through pricing).

9. Use external experts

10, lost without a fight

When it comes to taxation, besides individuals, it can be said that this is also a big issue that all enterprises need to consider, even Ma Yun and Liu Ye are among them. Otherwise, how can Ma Yun have no salary and Liu's annual salary is only one yuan?

In fact, the tax-saving tax avoidance method used above is one of many tax avoidance methods in the book Tax Avoidance. This book uses hundreds of real cases, and the combination of various tax avoidance methods tells you how to avoid taxes correctly and reasonably.

Do many people think that only those excellent accountants can understand tax avoidance? Actually, it is not. The boss should also know some knowledge about tax saving to help the company reasonably save expenses and maximize your income.

The book "Tax Avoidance" 202 1 was revised and updated to suit the new tax law and the latest preferential policies. If you are a business owner, financial personnel and high-income people, this book is very suitable for you to read.