1. Different objects:

Labor insurance is a social security system in which workers can't continue to work or temporarily stop working for various reasons and get material help from the state and society.

Social insurance premium is the fee paid by employees and employers to social insurance management institutions in accordance with the prescribed amount and time limit, and it is the main source of social insurance funds.

2. The sharing subjects of different social insurance premiums are countries, enterprises and individuals. The different combinations of these three subjects have produced many ways of sharing expenses. Even in the same country, different ways of sharing insurance expenses may be used in different social insurance projects, among which employers and employees make contributions and the government bears the final responsibility.

In China, the labor insurance benefits enjoyed by employees of enterprises are all borne by enterprises and the state.

Extended information:

According to the Interim Regulations on the Collection and Payment of Social Insurance Fees

Article 11 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance fees shall be collected by the tax authorities, the social insurance agency shall provide the tax authorities with the social insurance registration, change registration, cancellation registration and payment declaration of the payer in a timely manner.

Article 12 Payment units and individuals shall pay social insurance premiums in full in cash.

the social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit. Social insurance premiums shall not be reduced or exempted.

Article 13 If the payment unit fails to pay and withhold social insurance premiums according to regulations, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, a daily surcharge of 2/1. Late payment fees are incorporated into social insurance funds.

Baidu Encyclopedia-Labor Insurance

Baidu Encyclopedia-Social Insurance Fee