Legal analysis: Enterprise basic pension insurance mainly consists of three parts, namely the part paid by the employer, the part paid by the employees themselves and government subsidies.

Legal basis: Article 10 of the "Social Insurance Law of the People's Republic of China" states that employees shall participate in basic pension insurance, and the employer and the employee shall jointly pay the basic pension insurance premiums.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic pension insurance in the employer, and other flexible employment personnel can participate in the basic pension insurance, and the basic pension insurance premiums are paid by individuals.

The measures for pension insurance for civil servants and staff managed with reference to the Civil Servant Law shall be prescribed by the State Council.

Article 11: The basic pension insurance shall be combined with social pooling and personal accounts.

The basic pension insurance fund is composed of employer and individual contributions as well as government subsidies.

Article 12 The employer shall pay basic pension insurance premiums in accordance with the proportion of the total wages of its employees stipulated by the state, and record them into the basic pension insurance overall fund.

Employees should pay basic pension insurance premiums in accordance with the proportion of their wages stipulated by the state and record them into their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in basic pension insurance in the employer, and other flexible employment personnel who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with national regulations and record them separately in the basic pension insurance pooling fund

and personal accounts.