Social insurance cannot be declared as zero, because social insurance premiums are paid by individuals. As long as the company exists, it must pay social insurance premiums for its employees, including shareholders and legal representatives. Zero declaration cannot exceed six months.

Social security is managed in a territorial way, and people in the company are not allowed to participate in insurance in different places. "The legal representative and shareholders have also taken out insurance in other companies", and proof of social security card is required. Without social security cards, they have to pay social insurance premiums monthly.

For small-scale taxpayers, there is no clear provision in the tax law. The tax law only stipulates that as long as it is in fact zero, it is necessary to file tax returns correctly on schedule, and there is no time limit. For ordinary taxpayers, the tax law clearly stipulates that newly established enterprises can declare zero for half a year at the longest.

According to Article 60 of the Social Insurance Law, the employer shall declare and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums payable by employees shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Relevant provisions on enterprise tax declaration

"People's Republic of China (PRC) tax collection and management law" has the following provisions on tax declaration:

(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.

(3) If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities. If the required declaration and filing matters are postponed with approval, the tax shall be paid in advance according to the tax actually paid in the previous period or the tax amount approved by the tax authorities during the tax payment period, and the tax shall be settled within the approved extension.

Do I need zero declaration to pay social security? According to our introduction in the above article, we can know that enterprises will conduct accounting and tax returns according to the actual situation of enterprises when helping other personnel to withhold and remit social insurance. As for the handling of zero declaration when paying social insurance, you can refer to our introduction in the above article.