Legal subjectivity:

The employer shall pay basic pension insurance premiums in proportion to the total wages of its employees stipulated by the state, and record them into the basic pension insurance pooling fund. Employees should pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations and record them separately in the basic pension insurance pooling fund and personal accounts. "Social Insurance Law" Article 12 The employer shall pay basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record them into the basic pension insurance pooling fund. Employees should pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations and record them separately in the basic pension insurance pooling fund and personal accounts. Legal objectivity:

"Social Insurance Law of the People's Republic of China"

Article 12

The employer shall pay its employees according to the national regulations The basic pension insurance premiums shall be paid in proportion to the total amount and recorded into the basic pension insurance pooling fund.

Employees shall pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations, respectively. Credited to the basic pension insurance pooling fund and personal account.