1, national welfare mode, the responsibility subject is the state, and the financing source is general tax (social security tax is not levied separately). The treatment is determined according to the needs of individuals and families, and has nothing to do with personal ability and tax payment.
2. Social insurance mode, the main body of responsibility is the employer and the employee, the source of financing is social insurance payment, and the treatment is determined according to the individual payment base and payment period, emphasizing the correlation between payment obligation and treatment enjoyment rights.
3, personal savings security system, the subject of responsibility is the individual, the source of financing is personal wage compulsory savings, the treatment depends entirely on the amount of personal savings and investment returns, emphasizing that the account assets of personal savings are owned by individuals and cannot be adjusted.
Characteristics of social security fund
Social security fund is a special fund established for the implementation of social security system in accordance with the provisions of relevant national laws, regulations and policies. Social security funds are generally set up according to different projects, such as social insurance funds, social relief funds and social welfare funds. Among them, social insurance fund is the most important part of social security fund.
Social insurance fund refers to the special funds paid by the payer and the payer according to a certain proportion of the payment base and raised by other legal means according to national laws and regulations in order to protect the social insurance benefits of the insured. Social insurance fund is a fund raised by the state for holding social insurance undertakings, which is used to pay insurance benefits and allowances enjoyed by workers due to temporary or permanent loss of working ability or job opportunities. The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 5 of the Social Insurance Law of People's Republic of China (PRC) People's governments at or above the county level shall incorporate social insurance into the national economic and social development plan. The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance. Article 71 The state establishes a national social security fund, which consists of funds allocated by the central government and raised by other means approved by the State Council, and is used to supplement and regulate social security expenditure. The national social security fund management and operation institutions are responsible for the management and operation, and realize the preservation and appreciation under the premise of ensuring safety. The national social security fund shall regularly announce the income and expenditure, management and investment operation to the public. The financial department, social insurance administrative department and auditing organ of the State Council supervise the revenue and expenditure, management and investment operation of the national social security fund.