The government newly released policy on social security requires that all kinds of social security fees will be uniformly collected by the tax bureau since Jan 1st, 2019. That has a lot to do with enterprises.
© Image | GOOGLE
For companies, social security fees are heavy expenditures of their human costs and the social security premium is closely related to a company’s profitability and competitive edge in the market.
社保从明年开始，由税务部门统一征收各项社会保险费和先行划转的非税收入，关系着企业盈利和市场竞争力。作为企业成本的重要组成部分，社保新政策的实施将为企业肩负。
No Social Security in Five Situations
五类人不用买社保
However, there is a high possibility that the new policy will alleviate enterprises’ social security burdens by lowering the social security premium. Actually, companies in following five situations have no need to pay social security fees for their employees.
很多企业主认为社保新政策会增加企业成本和负担，并为此忧心忡忡。根据目前的政策和法律，如果企业用工符合下列这5种情况，不给员工购买社保也是合法的。
Retired workers re-employment
聘请退休人员
According to China’s Labor Contract Law, a retired worker is not qualified to be defined as a legal worker, the re-employment is not a contracted labor relation.
© Image | GOOGLE
Thus, when retired workers are re-hired, companies have no legal responsibility to pay social security fees for employed retired workers.
根据《中国劳动法》的规定，退休职工不具有法定的劳动者资格，再就业不是劳动合同关系。假如企业返聘退休职工，则无需为退休人员支付社保费用。
Part-time employment
选用兼职人员
The part-time employment relation here is only limited to service relation, not labor relation. The part-time job takers here are those who have established labor relation with other company and established service relation with your company.
© Image | GOOGLE
Part-time takers of this kind who hired by your company actually have two jobs, and his or her relation with your company only belongs to service relation, in other words, he or she is not a contracted employee. If you have a worker in your company, then you are legally not supposed to pay social security fees for him or her.
建立服务关系而非劳动关系的人员也无需购买社保。如果企业招聘兼职人员，兼职人员在原单位有劳动合同，有自己的本职工作，而兼职只是利用业余时间从事第二职业，则兼职人员无需购买社保。
| 原来单位 | 兼职单位 |
| 第一职业 | 第二职业 |
| 劳动关系 | 服务关系 |
| 购买社保 | 不购买社保 |
Dispatched worker employment
聘用劳务派遣公司的人员
Labor dispatch, also called worker dispatch or labor-renting, is a service offered by labor dispatch enterprise, then the recipient company pays the service fee to the dispatch enterprise.
Actually, the dispatch company can negotiate with the recipient company on the issue who will pay the social security fees for the dispatched worker.
© Image | GOOGLE
China’s Temporary provisions on labor dispatch also stipulate that a dispatched labor, in effect, is a contracted worker of the dispatch company and he or she has labor relation with the company, and naturally, the dispatch company should pay the social security fees for the dispatched labor.
So, if you have a worker in your team who is dispatched by a labor service enterprise, your company has no legal responsibilities to pay social security fees for him or her.
如果你的公司有一名派遣员工，你是不用为其买社保的。
【劳务派遣】又称人力派遣、劳动力租赁，是劳务派遣企业提供的一种服务，接收企业向劳务派遣企业支付劳务费用。
#劳务派遣员工的社保究竟由谁购买呢？
这由派遣公司和接收公司协商。但是按照《劳务派遣暂行规定》，派遣人员是由劳务公司派遣给企业的，所以是劳务派遣公司承担社保。
Intern employment
招聘实习生
Employers have no legal responsibilities to pay social security fees for interns who have not yet graduated from school. The purpose of ungraduated interns is to accumulate their job experience and expertise, not for the salary.
© Image | GOOGLE
Actually, the relation established between the intern and the hiring company can only be defined as service relation, not labor relation.
公司没有法律责任为尚未毕业的实习生支付社保费用。毕竟实习生来公司的目是学习专业知识、积累工作经验，而不是为了薪水。所以实习生与公司之间属于服务关系，而不是劳动关系。
Outsourced business
外包业务
A Company outsources their business to an individually-owned business group which formed by the company’s employees, then the company only need to pay service fees for these employees and have no legal responsibility to pay social security fees for them.
如果企业将生产线上的员工，以组为单位成立个体工商户，个体工商户有一定限额的免税政策，同时个体工商户还可以给公司开具发票，降低成本，这种外包业务，企业没有法律责任为他们支付社保费用。
