Flexible employment, no salary can be refunded. When flexible employees pay social security, all expenses are borne by individuals, which is generally 20% of the payment base, of which only 8% of the expenses can be entered into personal accounts, that is, the money that can be refunded when they surrender, and the other 12% will be transferred to the overall account, which is non-refundable, that is to say, if flexible employees surrender, they will lose 12% of the social security expenses. Flexible employees participate in endowment insurance and medical insurance in employee social security. The social security contributions of flexible employees can be refunded, but they can only be refunded if they meet the conditions, and only in full, only the part of personal accounts in pension insurance and medical insurance can be refunded.

Flexible employees refer to those who are employed in flexible forms such as part-time, temporary and flexible work. Including the unemployed, resigned persons whose files are registered in file keeping institutions at all levels, self-employed persons who terminate or terminate their labor relations with the employing units, retirees who have been approved by the labor and personnel departments during the file keeping period, unemployed persons who have registered for employment and unemployment, self-employed persons, owners of individual economic organizations and their employees.

legal ground

Interim regulations on the collection and payment of social insurance premiums

Tenth payment units must declare the amount of social insurance premiums payable to the social insurance agencies on a monthly basis, and pay social insurance premiums within the prescribed time limit after being approved by the social insurance agencies.

If the payer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations. Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money.

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.