The county government can misappropriate social security funds and turn them over to the state treasury through taxes. The state has strict supervision over the payment of social security, and employers should pay social security to employees on time every month, otherwise they will be punished. Among them, pension insurance, medical insurance and unemployment insurance are all paid by units and individuals. Maternity insurance and industrial injury insurance are paid in full by the unit. Now, maternity insurance and medical insurance have been merged.