Legal analysis
After the employer establishes labor relations with the laborer, it must pay five insurances for the laborer within 30 days according to law. Personal accounts are used to record the basic old-age insurance premiums paid by employees who participate in social pooling of basic old-age insurance and the basic old-age insurance premiums transferred from enterprise contributions, as well as the interest amounts of the above two parts. Personal account is the main basis for employees to receive basic pension after they meet the retirement conditions stipulated by the state and go through retirement procedures. During the period when the enterprise where the employee works is in arrears with the old-age insurance premium, if the employee can continue to pay the old-age insurance premium, the full payment shall be included in the personal account and calculated as the actual payment period of the employee. The establishment of individual accounts shall be handled by the unit where the employee labor relations belong to the local social insurance agency, and the wage payment unit shall provide the social insurance agency with basic data such as personal wage income. Five risks are legal, but one gold is illegal. Pension, medical care, unemployment insurance and provident fund shall be jointly undertaken by "units and individuals", while work injury and maternity insurance shall be undertaken by "only unit".
legal ground
Article 58 of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.