Legal subjectivity: The company uniformly pays the five insurances and one fund for employees, but a small part of the five insurances and one fund is deducted from their own wages, and the company pays the majority, all in accordance with a certain proportion.

The current pension insurance payment ratio is: 21% for units (all transferred to the overall fund) and 8% for individuals (all transferred to personal accounts).

The law is objective: Article 2 of the "Social Insurance Law of the People's Republic of China" states that the state establishes basic pension insurance, basic medical insurance, work-related injury insurance, unemployment insurance, maternity insurance and other social insurance systems to protect citizens in the event of old age, illness, work-related injury,

The right to obtain material assistance from the state and society in accordance with the law in cases of unemployment, childbirth, etc.

Article 8 of the Social Insurance Law of the People's Republic of China: Social insurance agencies provide social insurance services and are responsible for social insurance registration, personal rights records, and payment of social insurance benefits.