Some people have a misunderstanding of the new social security policy, in fact, whether or not there is a new policy on social security, restaurant owners have to buy social security for hired employees, which has long been made clear in the previous law.

1, to pay social security employees is a mandatory obligation, and China's self-employed generally do not pay

According to "Social Insurance Law", "Labor Contract Law" of the relevant provisions of the employer and worker must participate in social insurance, social insurance premiums. It is the legal obligation of the employer to enroll workers in social insurance and pay social insurance premiums in accordance with the law, and this obligation cannot be changed or given up by the employer and the workers through agreement. Of course, the employer also includes individual businessmen.

It's just that our country is not strong in this area, and over time, even with the introduction of the relevant legal provisions, many self-employed people do not know, or even directly do not pay for their employees. Whether it is a restaurant, or other kinds of individual stores, most of them are husband and wife stores, or employ 1 ~ 2 workers, small scale, most operators also do not know that there is a social security this matter, think that the light payroll is enough.

2, employees do not know, and even dare not defend the rights and interests of social security, self-employed or difficult to support the cost of social security expenses

For the wage earners, they do not know that they have the rights and interests of this employee, and feel that there is a stable job on the good. Even if you know, you don't dare to mention it to the employer, after all, you are in the "weak side". We all know very well that this is almost always the case everywhere. It can be said that the non-payment of social security has become a "distinctive feature" of the self-employed industry.

However, then again, the self-employed store small profits, not much money, if you have to pay social security to employees, operating costs must be greatly increased, it is estimated that many stores can not continue, so this is a very difficult problem.

3, the enterprise does not truthfully pay social security, now changed to strict collection by the tax department

Then talk about the new social security policy, this refers to the previous personal income tax and social security fees were collected by the tax and social security departments, and now changed to a unified collection by the tax department. So what impact will this have?

To put it simply, personal tax used to be declared by the unit in accordance with the employee's actual salary, while social security fees generally will not be declared truthfully - when the unit declares the social security contribution base to the social security department, it tends to pay the contribution in accordance with the lower limit of the local social insurance contribution standard. In the White Paper on Social Security for Chinese Enterprises 2017, it was shown that only 24.1% of enterprises paid social security according to all wages in 2017, while 22.9% paid social security according to the minimum lower limit, 22.9% graded according to the enterprise itself, and 11.3% paid according to part of their wages.

Unlike personal taxes, which are calculated on the basis of wages, social security premiums are calculated on a range of average social wages, and social security premiums are calculated on a range of average social wages, and the majority of employers (enterprises) will pay the "minimum standard", which is a chart of the social security premiums paid by the city of Guangzhou, which you can refer to.

However, after the introduction of the new policy on social security, the tax department has been able to grasp the situation of the employer's employees, the employer can only pay the actual wages of the employees in accordance with the actual social security, and can not be owed to the employee's social security premiums, or else it will have to bear the consequences of the violation of the law.

If you want to pay social security to the employees under the hand, directly in accordance with the scope of your city's social security contribution base to determine the specific base and social security payment ratio, it is recommended that you consult the local social security department.