1. From the perspective of insurance types and proportions, there are the following differences between individual social security contributions and company social security contributions. First, insurance types are different. At present, the social security paid by the unit for employees is five insurances and one gold, but the gold here is also different because of the strength of enterprises, some enterprises will choose to pay, while others choose not to pay. But basically all five insurances will be paid for employees. As a matter of fact, it is also a compulsory provision in Article 72 of the Labor Law of the People's Republic of China that the unit pays five insurances for its employees. When individuals pay social security, they generally only need to pay pension insurance and medical insurance among the five insurances. Other unemployment insurance, industrial injury insurance and maternity insurance are not included in the scope of insurance. Second, the proportion is different. The calculation formula of social security paid by the unit is: the total amount of five insurances and one gold = the social security payment base × (the proportion of endowment insurance+medical insurance+unemployment insurance+provident fund) +3. In this case, pension insurance, unemployment insurance and medical insurance are paid by both units and individuals, and the specific proportions are as follows. The proportions paid by pension insurance, unemployment insurance and medical insurance units are 2%, 2% and 8% respectively. The corresponding individual contributions of these three items are 8%, 1% and 2% respectively, while the industrial injury and maternity insurance are fully borne by the enterprise, and individuals do not need to pay. But for individuals, pension and medical insurance must be fully borne by individuals. Third, the retirement age is different. Because of the different types of insurance and proportions paid, it means different pensions. According to China's current retirement policy, ordinary women, female cadres and men are 5, 55 and 6 years old respectively. For individuals who pay social security, the proportion of implementation is 55 for women and 6 for men. In addition, compared with the unit, there are no unemployment insurance, work injury insurance and maternity insurance in personal social security, which may not be very good for individuals. At the same time, the medical insurance card of the unit will have a fixed amount of money every month, while the individual does not. Therefore, from this perspective, it is obvious that unit payment is more cost-effective.

ii. receiving pension insurance at present, the way to receive retirement pension for enterprise employees in China is to pay more and get more. After paying a minimum of 15 years, you can receive a fixed pension every month. If the payment time is less than 15 years, you can complete the minimum period of 15 years by paying back, and then you can receive the corresponding pension. At present, China's pension insurance system for enterprise employees is also constantly improving, so enterprise employees don't have to worry about this. Let's take a look at individuals. Individuals who pay old-age insurance and die due to illness or work can receive relevant funeral subsidies or pensions according to relevant wills. Those who have not reached retirement age, or who have not lost their labor due to illness and work, can only receive disability allowance. Therefore, from this perspective, individual payment is not very cost-effective, which is why there are a large number of social security payment companies in China. However, from the reality, due to various problems in the qualification of social security payment companies in China, consumers often use their ignorance of social security knowledge to deceive consumers. This also makes many freelancers have many doubts about the social security payment companies outside. With the increasing amount of social security paid by Chinese residents, China has also set up a special social security fund to improve the management of social security.

iii. social security funds in the current form, the state has imposed certain restrictions on the investment of social security funds, which are not allowed to enter the stock market. The largest proportion of investment is bank deposits and national debt. And endowment insurance is the premium paid by units and individuals. The social security fund has a special management team, namely the National Social Security Fund Council, and officially entered the securities market in 23. Later, a social security fund working group was set up, whose main function was to control state-owned assets. After 2 years of development, the investment level of social security funds has been continuously improved, and the security of funds has not been forgotten while improving income. In the aspect of supervision, it draws lessons from the experience of various countries, implements the strictest supervision and social supervision, and forms a reverse mechanism. In 22, six social security fund managers and custodians, such as Nanfang and Huaxia, were appointed, and with the financial support of the government, a special asset department was set up, a diversified investment strategy was implemented, and a social security fund management law was introduced, so as to strengthen supervision and clarify the requirements of information disclosure. In addition, since its establishment, China's social security fund has been developing continuously, and its assets are getting larger and larger. Adopting scientific asset allocation methods, improving the overall operation level of the company and building regulatory risk control processes have all played a positive role. In recent years, the enthusiasm of social security fund in corporate governance has been continuously improved, and a set of perfect theoretical system has been established within the social security fund, showing an increasing trend in total. By the end of 219, the total assets of China's social security fund reached trillion yuan, which shows that the development situation of China's social security fund is relatively good, and the total liabilities are also expanding, indicating that the social security fund will borrow external funds through debt financing to invest and operate and realize asset appreciation. Under the background that China's social security fund has more and more rich investment experience, the investment income is also getting higher and higher. In 219, the investment income rate of social security fund is as high as that of individual investors, and the scale can be said to be relatively large. After a long period of development in the future, the central government will continue to allocate funds, and the value-added space of social security funds is relatively large, and its investment subjects are relatively large.