legal subjectivity:

social security is divided into units and individuals. The specific social security contributions are: endowment insurance, with units and individuals paying 21% and 8% respectively; Medical insurance, units and individuals pay 12% and 2% respectively; Unemployment insurance, units and individuals pay 2% and 1% respectively; Maternity insurance units pay 1.61%, and individuals do not pay; Work-related injury insurance units pay 2%, and individuals do not pay. Legal objectivity:

Article 12 of the Social Insurance Law of the People's Republic of China * * * The employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium according to the proportion of their wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premium in accordance with state regulations and record it in the basic old-age insurance pooling fund and individual account respectively. Social Insurance Law of the People's Republic of China Article 35 An employing unit shall pay work-related injury insurance premiums according to the total wages of its employees and the rates determined by social insurance agencies.