1. To participate in the endowment insurance as an enterprise employee, 8% of individual contributions are transferred to individual accounts, and 20% of enterprise contributions (slightly adjusted in some places) are transferred to the overall fund, totaling 28%.

2. The national unified payment ratio of endowment insurance for flexible employees is 20% (divided into 8%+ 12%, so as to avoid misunderstanding, please explain), of which 8% is included in personal accounts and the rest 12% is included in the overall fund.

3. According to the social insurance law, enterprises have the responsibility and obligation to participate in the five insurances for employees, otherwise they will be punished; The Regulations on the Management of Housing Provident Fund stipulates that enterprises "should" participate in the provident fund for employees.

4. As an enterprise, social security may audit, that is, check its participation in insurance for employees. Depending on the local social security work style, etc ...

good luck