The employing unit shall pay social security for employees in full and on time. Except for reasons recognized by law such as force majeure, the employer cannot delay or fail to pay social security for employees. On-the-job employees can complain to the local social security bureau if they find that the unit has not paid social security for themselves on time.

The company's tax payment process is as follows:

1. tax registration: the company needs to register tax first, obtain a tax registration certificate, and file tax returns according to the regulations of the tax authorities;

2. Pay taxes: According to the requirements of the tax authorities, the company needs to pay taxes in the prescribed time and manner, including enterprise income tax and value-added tax;

3. Tax declaration: the company needs to make tax declaration within the specified time according to the provisions of the tax authorities, including annual settlement and quarterly declaration;

4. Tax review: The tax authorities will review the company's tax returns, and if problems are found, they may ask the company to pay back taxes and fines;

5. Tax consultation: If the company needs to consult on tax issues, it can consult the tax department or tax agents and other professional institutions.

The taxes payable by the Company are as follows:

1. Enterprise income tax: refers to the taxes stipulated in the Enterprise Income Tax Law, which are calculated and paid by enterprises according to certain tax rates and tax calculation methods;

2. Value-added tax: refers to the tax levied at the prescribed tax rate in the process of production, circulation and consumption of goods and services based on the value-added amount, after deducting withholding tax;

3. Business tax: refers to the tax levied on various business activities of enterprises according to the provisions of the national business tax law;

4. Stamp duty: refers to the tax payable for stamp duty generated by enterprises in handling various documents, contracts, bills and other businesses according to the provisions of the national stamp tax law;

5. Resource tax: refers to the tax calculated according to the proportion stipulated by the state in activities related to the production, sale, processing, export and import of mineral resources.

To sum up, the consequences of the company's failure to pay social security are: the social insurance administrative department shall order it to make corrections within a time limit; If no correction is made within the time limit, a fine shall be imposed on the employing unit and its directly responsible personnel in charge and other directly responsible personnel; Laborers can unilaterally terminate the labor contract and ask the employer to pay economic compensation.

Legal basis:

Article 84 of the Social Insurance Law of People's Republic of China (PRC)

If the employer fails to apply for social insurance registration, the social insurance administrative department shall order it to make corrections within a time limit; If no correction is made within the time limit, the employer shall be fined between one and three times the amount of social insurance premiums payable, and the directly responsible person in charge and other directly responsible personnel shall be fined between 500 yuan and 3,000 yuan.