In addition, the purchase of social security for employees is mandatory and cannot be agreed by both parties. Even if both parties agree to pay in the form of subsidies, it is invalid. As far as social security is concerned, the social security money is paid by the unit and employees to the national social security agency. Paying employees by the unit cannot replace social security. Even if I found the money, social security didn't buy it.
Article 11 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees stipulates: "Payment units and individuals shall pay social insurance premiums in full in cash. The social insurance premiums that an individual should pay shall be withheld and remitted from his own salary by his unit, and social insurance premiums shall not be reduced or exempted. "
Extended data
Interim regulations on the collection and payment of social security fees
Thirteenth payment unit fails to pay and withhold social insurance premiums according to law, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, an additional 2/1000 of the daily fines. Late payment fees are incorporated into social insurance funds.
Article 14 The social insurance premiums collected shall be deposited in the financial special account of social security fund opened by the financial department in state-owned commercial banks.
Establish social insurance funds according to the overall scope of different types of insurance, including basic endowment insurance fund, basic medical insurance fund and unemployment insurance fund. Social insurance funds are accounted for separately. Social insurance funds are exempt from taxes and fees.
Baidu Encyclopedia-Interim Regulations on the Collection and Payment of Social Insurance Fees