In the actual work of Jinan social security payment, there are two situations: some employees promise to "voluntarily give up social security" in order to get more wages; In order to save labor costs, some units split part of the salary originally belonging to employees as social security subsidies, and require employees to "voluntarily give up social security".

殊不知，这既是用人单位和职工的合法权利，也是用人单位和职工的应尽义务。如果不缴纳，企业是立不住脚的。

As everyone knows, this is not only the legal right of employers and employees, but also the due obligation of employers and employees. If you do not pay, the enterprise is untenable.

就算签了《自愿放弃社保的承诺书》，企业还是需要缴纳！

Even if you sign the letter of commitment to voluntarily give up social security, the enterprise still needs to pay!

因为这个承诺书是无效的！为什么呢？因为承诺书或相关协议违反法律的强制性规定，应属无效，单位仍需要缴纳。

Because this letter of commitment is invalid! Why? Because the letter of commitment or relevant agreement violates the mandatory provisions of the law, it shall be invalid, and the unit still needs to pay.

《中华人民共和国劳动法》第七十二条规定：“社会保险基金按照保险类型确定资金来源，逐步实行社会统筹。用人单位和劳动者必须依法参加社会保险，缴纳社会保险费。”《中华人民共和国社会保险法》规定，用人单位应当依法为职工缴纳基本养老保险、基本医疗保险、工伤保险、失业保险、生育保险等社会保险，其中基本养老保险、基本医疗保险、失业保险的保险费由用人单位和职工共同缴纳，工伤保险和生育保险的保险费由用人单位缴纳。

Article 72 of the labor law of the people's Republic of China stipulates: "the source of social insurance funds shall be determined according to the type of insurance, and social overall planning shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums according to law." The social insurance law of the people's Republic of China stipulates that employers should pay basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, maternity insurance and other social insurance for their employees according to law. The insurance premiums of basic endowment insurance, basic medical insurance and unemployment insurance shall be jointly paid by employers and employees, The insurance premium of work-related injury insurance and maternity insurance shall be paid by the employer.

企业要重视社保缴纳！否则将面临3大风险！

Enterprises should pay attention to social security payment! Otherwise, it will face three major risks!

作为企业，有义务给每一个员工缴纳社保，员工自愿放弃社保，企业将面临3大风险！

As an enterprise, it is obliged to pay social security for every employee. If employees voluntarily give up social security, the enterprise will face three major risks!

1、应缴未缴工伤保险，职工工伤由用人单位担责

1. The employer shall be responsible for the work-related injury of employees who have not paid the work-related injury insurance

不管是不是员工自愿放弃参保，只要公司未给员工缴纳社保，在工作期间意外受伤被认定为工伤，原本由工伤保险基金支付的费用都得公司来支付。如果员工因工死亡，根据我国法律规定，企业还要支付一次性工亡补助金。

No matter whether the employee voluntarily gives up the insurance or not, as long as the company does not pay social security to the employee, the accidental injury during work is recognized as work-related injury, and the expenses originally paid by the work-related injury insurance fund have to be paid by the company. If an employee dies at work, the enterprise will also pay a one-time death allowance according to Chinese laws.

《工伤保险条例》第六十二条规定，应当参加工伤保险而未参加工伤保险的用人单位职工发生工伤的，由该用人单位按照规定的工伤保险待遇项目和标准支付费用。《工伤保险条例》第三十七条规定，职工因工致残被鉴定为七级十级伤残的，从工伤保险基金按伤残等级支付一次性伤残补助金。劳动、聘用合同期满终止，或者职工本人提出解除劳动、聘用合同的，由工伤保险基金支付一次性工伤医疗补助金，由用人单位支付一次性伤残就业补助金。

Article 62 of the regulations on industrial injury insurance stipulates that if an employee of an employer who should participate in industrial injury insurance but does not participate in industrial injury insurance has an industrial injury, the employer shall pay the expenses according to the specified items and standards of industrial injury insurance benefits. Article 37 of the regulations on industrial injury insurance stipulates that if an employee is identified as grade 7 to grade 10 disability due to work-related disability, a one-time disability subsidy shall be paid from the industrial injury insurance fund according to the disability level. If the labor or employment contract expires or the employee himself proposes to terminate the labor or employment contract, the industrial injury insurance fund shall pay a one-time industrial injury medical subsidy, and the employer shall pay a one-time disability employment subsidy.

2、如果员工要求补缴社保，企业100%要补缴

2. If the employee requires to make up the social security, the enterprise shall make up 100% of it

虽然员工自愿放弃享受社保的权利，但企业不能放弃缴纳社保的义务。如果员工要求企业补缴，企业必须100%补缴员工的社保。

Although employees voluntarily give up their right to enjoy social security, enterprises cannot give up their obligation to pay social security. If the employee requires the enterprise to make up the payment, the enterprise must make up 100% of the employee's social security.

3、将面临行政责任

3. Will face administrative responsibility

（1）《社会保险法》第八十四条规定

(1) Article 84 of the social insurance law stipulates

用人单位不办理社会保险登记的，由社会保险行政部门责令限期改正；逾期不改正的，对用人单位处应缴社会保险费数额一倍以上三倍以下的罚款，对其直接负责的主管人员和其他直接责任人员处五百元以上三千元以下的罚款。

If the employing unit fails to register for social insurance, the administrative department of social insurance shall order it to make corrections within a time limit; If it fails to make corrections within the time limit, the employing unit shall be fined not less than one time but not more than three times the amount of social insurance premiums payable, and the person in charge and other persons directly responsible shall be fined not less than 500 yuan but not more than 3000 yuan.

（2）《工伤保险条例》第六十二条规定

(2) Article 62 of the regulations on industrial injury insurance stipulates

用人单位依照本条例规定应当参加工伤保险而未参加的，由社会保险行政部门责令限期参加，补缴应当缴纳的工伤保险费，并自欠缴之日起，按日加收万分之五的滞纳金；逾期仍不缴纳的，处欠缴数额1倍以上3倍以下的罚款。

If the employer fails to participate in the work-related injury insurance in accordance with the provisions of these regulations, the administrative department of social insurance shall order it to participate in the work-related injury insurance within a time limit, make up the work-related injury insurance premium that should be paid, and impose an overdue fine of 0.05% per day from the date of arrears; If it still fails to pay within the time limit, it shall be fined not less than one time but not more than three times the amount in arrears.

（3）《社会保险费征缴暂行条例》第二十三条规定

(3) Article 23 of the Provisional Regulations on the collection and payment of social insurance premiums

缴费单位未按照规定办理社会保险登记、变更登记或者注销登记，或者未按照规定申报应缴纳的社会保险费数额的，由劳动保障行政部门责令限期改正；情节严重的，对直接负责的主管人员和其他直接责任人员可以处1000元以上5000元以下的罚款；情节特别严重的，对直接负责的主管人员和其他直接责任人员可以处5000元以上10000元以下的罚款。

If a payer fails to handle the social insurance registration, change registration or cancel registration in accordance with the provisions, or fails to report the amount of social insurance premiums payable in accordance with the provisions, the administrative department of labor and social security shall order it to make corrections within a time limit; If the circumstances are serious, the person in charge and other persons directly responsible may be fined not less than 1000 yuan but not more than 5000 yuan; If the circumstances are particularly serious, the person in charge and other persons directly responsible may be fined not less than 5000 yuan but not more than 10000 yuan.

企业如何规避风险？

How can enterprises avoid risks?

1、入职时间提早规划，跟员工沟通好“入职即买社保，不买社保不入职”；

1. Plan the entry time in advance and communicate with employees well that "you can buy social security when you enter the job, but you can't enter the job if you don't buy social security";

2、把离职减员追缴风险提前预防，尤其是当月缴纳下月社保费用的地区，做工资扣缴时要提前注意这个问题；

2. Prevent the risk of recovery and payment of resignation and reduction in advance, especially in areas where the social security expenses of the next month are paid in the current month. Pay attention to this problem in advance when withholding wages;

3、全国性公司，社保规则复杂的地方，建议多查询当地政策或者咨询机构；

3. For national companies and places with complex social security rules, it is recommended to query local policies or consult professional institutions;

4、对于一些小公司或刚成立的公司而言，缺乏人事岗位建设，没有专门的社保申报员工就和可能会出现一系列的问题；而对一些大公司或者涉及到成立分支机构的企业来讲，将社保工作内容外包出去不仅仅是减少企业人事支出的举措，更是降低企业管理层级，快速建设企业人事管理制度的需求。所以，可以委托的社保代缴机构来完善企业员工的社保福利制度。

4. For some small companies or newly established companies, lack of personnel post construction and no special social security declaration, employees may have a series of problems; For some large companies or enterprises involved in the establishment of branches, outsourcing the social security work is not only a measure to reduce the personnel expenditure of enterprises, but also the need to reduce the enterprise management level and quickly build the enterprise personnel management system. Therefore, professional social security agencies can be entrusted to improve the social security and welfare system of enterprise employees.