The base of the basic pension insurance paid by the unit employee himself, in principle, based on the average monthly salary of himself in the previous year, within the range of 60%-300% of the average salary of the local employees for approval, that is to say, the minimum shall not be less than 60% of the average salary, if the company pays less than 60% of the amount of pension insurance premiums, the employee can raise objections, and even appeals.

The full takeover of the collection of social security by the tax bureau, for the compliant enterprises, did not persuade to increase the impact, on the contrary, with the further reduction of social security fee rates, the burden of the tax collection will gradually and reasonably decline for the enterprises that pay according to the law, the state is closely studying the appropriate reduction of social security fee rates. In other words, the tax bureau's full takeover of social security is mainly to rectify the tax problems of some non-compliant enterprises.

According to Article 72 of the Labor Law, the social insurance fund determines the source of funds according to the type of insurance and gradually implements social integration. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law. So far, it can be explained that the payment of social security is not a matter of willingness of enterprises or individuals, but an obligation stipulated by law. At present, employees still have the right to voluntarily give up the enjoyment of social security, but enterprises can not give up the obligation to pay social security. That is to say, if the enterprise unilaterally let employees sign, voluntarily give up the payment of social security related agreements, is invalid and illegal.