Branches can't pay social security. A branch is a branch of a company, not an independent legal person. A branch is only an exclusive subsidiary of the company, and a branch with a business license can independently engage in certain acts. As long as employees have established labor relations with employers, companies should buy social security for employees. As long as a branch with a business license can buy social security, a branch without independent legal personality should also buy social security for its employees.

The social security process for employees is as follows:

1, social security account opening

Enterprises need to go to the Social Security Bureau to open an account for social security within 30 days from the date of establishment. After opening an account, you will get a social security registration certificate;

2. Increase or decrease personnel

Every month, the company will add new employees to the company's social security account and delete employees who have left the company from the account. The social security account is an independent account, and the operation of adding or deleting employees must be carried out in the account;

3. Confirm the payment base

Units need to declare the correct social security payment base for employees every month to ensure the normal payment of social security. The payment base of social security is based on the average salary of employees in the previous year or the salary in the first month of employment;

4. Social security payment

Enterprises, banks, social security management agencies signed a bank payment agreement, the monthly fixed time directly deducted from the enterprise bank account social security fees. Of course, enterprises can also choose to go to the Social Security Bureau to pay in cash or by cheque.

Legal basis: Article 72 of the Labor Law of People's Republic of China (PRC).

The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.