Social insurance premiums paid by employers can be collected by social insurance agencies or by tax authorities. The employer can also reach an agreement with the collection agency to withhold and remit the money through the bank. Whether it is the social insurance agency or the tax authorities, when collecting social insurance premiums, they must issue a unified social insurance premium payment bill. If it is withheld by a bank, an invoice can be issued to the tax collection authority.

the State Council

Interim regulations on the collection and payment of social insurance premiums

Article 6 Social insurance premiums shall be collected in a centralized and unified manner. The collection agencies of social insurance premiums shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by tax authorities, or by social insurance agencies (hereinafter referred to as social insurance agencies) established by the administrative department of labor security in accordance with the provisions of the State Council.