The reality we see is that the payment of social security for large companies, listed companies and state-owned enterprises is compliance. If an enterprise intends to make an IPO, the cost of employee social security must be regulated, which is also a common problem to be improved by listed companies. The NDRC has very strict requirements on the labor and employment standards of enterprises. The IPO of a company generally needs social security standards and pays higher social security costs. And private enterprises, especially small and medium-sized enterprises, social security and deposit payment irregularities are more common.
With the popularization of social security concept and the enhancement of employees'awareness of safeguarding their rights, corporate social security compliance has gradually gone through the stage of "non-payment of social security" and "late payment of social security" and entered the stage of "payment, but the base is insufficient". The proportion of enterprises with insufficient social security payment base is higher, and the main forms are as follows: 1. paying according to the minimum offline base; 2. paying according to the internal classification base; 3. paying according to the fixed wage part, not counting bonus; 4. paying according to the post salary, not counting performance salary, not counting bonus.
In order to reduce costs, enterprises do not pay their employees strictly in accordance with the legal basis for payment of social security, doing so naturally has the selfishness of the boss, perhaps there is also the helplessness of the enterprise. Such a phenomenon is very common in private enterprises, in which the risk can be described as "only hear the thunder but not the storm". Basically, employees will not be held accountable if they do not report and do not resort to law.
In order to save costs, some companies do not pay their employees social security, but worry that doing so does not conform to the labor law, so they take quarantine measures. For example, let employees sign "commitment", and employees voluntarily abandon social security. Is there any problem in doing so? It is clearly stated that such assurances and commitments signed by employees are not legally binding. It is a statutory obligation for enterprises to pay social security for their employees. Even if employees agree to give up the payment of social security, there will still be no legal recognition.
Social security is not paid to employees, or social security is not paid according to legal basis. The consequences are inadequate social security payments. In form, this is bad for employees, which is a violation of employees' interests by enterprises. However, the impact of social security on employees' interests is very long. For enterprises, such operations can reduce costs, but the benefits are real. Therefore, it is not easy to solve the compliance problem of social security payment comprehensively.
Although social security, housing accumulation fund and trade union funds are nominally "fees", they are also compulsory, free and fixed, so they have the characteristics of "tax". After the merger of state land tax, social security instead of tax collection may solve this compliance problem fundamentally. Now social security has also been clearly replaced by tax collection. Housing provident fund may also be collected by taxation in the future. In this way, social security and reserve fund are managed in accordance with tax, and the characteristics of "fee" and "tax" are more obvious.
Instead of levying taxes for social security, my first thought is that social security levy is the same as personal tax collection. It is believed that the levy rate of social security will be greatly improved, and that the past practice of non-standard payment of social security by enterprises to employees may not work, which to a certain extent is conducive to protecting the interests of employees. Everything has two sides, which may also passively increase the cost to the enterprise, profit margin than paper thin enterprise survival pressure will increase.
In good faith, remind enterprises, pay attention to standardize the payment of social security for employees.
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