Legal analysis: it must be extracted according to law. In accounting, statutory reserve fund is generally called statutory surplus reserve fund. When the company distributes the after-tax profits of the current year, 10% of the extracted profits shall be included in the company's statutory reserve fund. If the accumulated amount of the statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn. If the company's statutory reserve fund is insufficient to make up for the company's losses in previous years, it shall use the profits of the current year to make up for the losses before drawing the statutory reserve fund in accordance with regulations.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. 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.