Legal analysis: The company has paid social security but failed to pay taxes, so it depends on whether it is necessary to pay taxes. If the salary is lower than the tax standard, you don't have to pay taxes, and you can't make up if you want. If the salary meets the tax standard, you must pay taxes. Social insurance is a social security system established by the state through legislation. Its purpose is to enable workers to get material help from society (the state) when they lose their ability to work or their employment due to old age, illness, disability, death, unemployment and other reasons, and they and their families lose their livelihood. Old-age insurance: Many people don't have any financial resources when they are old, and it is best to have social security if they want to live a better life or guarantee their basic life. Old-age insurance means that they can enjoy security money according to their local economic level when they are over 6 years old. Medical insurance: The advantage of medical insurance is that it can guarantee health in time, because it needs timely treatment after illness, and it costs less after reimbursement of medical insurance, which can reduce the economic burden. Work-related injury insurance: If employees of an enterprise participate in work-related injury insurance, once an accident occurs, the local labor and social security administrative department will identify the work-related injury according to law. If it is determined that it is a work-related injury, the government labor appraisal agency will grade the disability of the injured workers, and the government social insurance department will make compensation according to the regulations. In this way, we can better safeguard the legitimate rights and interests of enterprise employees. Maternity insurance: from pregnancy to childbirth, female employees have great physical changes and physical exertion, and need rest and care. Maternity insurance provides them with pregnancy examination, medical services, maternity allowance and paid holidays, which ensures their health and basic life during childbirth and relieves their worries. Unemployment insurance: since the establishment of China's unemployment insurance system, the fund system has been implemented, and the sources of funds are paid by employers and financial subsidies. Practice has proved that the fund system is compatible with China's economic development level and can provide a stable source of funds for unemployment insurance. However, it is limited to the employer's payment, and individual employees do not pay.
Legal basis: Social Insurance Law of the People's Republic of China
Article 58 An employer shall apply for social insurance registration for its employees within 3 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.
employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.
the state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.
article 63 if an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.
if the employer fails to pay or supplement the social insurance premium within the time limit, the social insurance premium collection agency may inquire about its deposit account with banks and other financial institutions; And may apply to the relevant administrative departments at or above the county level to make a decision on the allocation of social insurance premiums, and notify their bank or other financial institutions in writing to allocate social insurance premiums. If the balance of the employer's account is less than the social insurance premium that should be paid, the social insurance premium collection agency may require the employer to provide a guarantee and sign a deferred payment agreement.
if the employer fails to pay the social insurance premium in full and fails to provide a guarantee, the social insurance premium collection agency may apply to the people's court to seize, seal up and auction the property whose value is equivalent to the social insurance premium payable, and use the proceeds from the auction to offset the social insurance premium.