It is necessary to return the social security fees paid by the unit. After the unit pays back the social security for its employees, it can recover the cash already paid from the employees, provided that the unit has relevant vouchers for payment of subsidies and written materials indicating that the employees voluntarily give up paying social security.

In addition, it is compulsory for the unit to purchase social security for its employees and cannot be agreed upon by both parties. Even if both parties agree on payment in the form of subsidies, it will be invalid.

As far as social security is concerned, the company and employees each pay a portion of the money to the national social security agency. Money paid by the company to employees cannot replace social security. Even if the money is found, social security is still not purchased.

Article 11 of the "Interim Regulations on the Collection and Payment of Social Security Premiums" stipulates: "Paying units and paying individuals shall pay social insurance premiums in full in the form of currency. The social insurance premiums payable by individual paying individuals shall be deducted from their wages by the unit where they work.

If the payment unit fails to pay and withhold social insurance premiums as required, it shall be ordered to do so within a time limit by the labor and social security administrative department or the tax authority.

If payment is still not made within the due date, in addition to making up the overdue amount, a late payment fee of two thousandths per day will be charged on a daily basis starting from the date of overdue payment.

Late payment fees are incorporated into the social insurance fund.

Article 14 The collected social insurance premiums shall be deposited into the special social security fund financial account opened by the financial department in a state-owned commercial bank.

Social insurance funds establish basic pension insurance funds, basic medical insurance funds, and unemployment insurance funds according to the overall scope of different insurance types.

Each social insurance fund is calculated separately.

Social insurance funds do not include taxes and fees.