Legal basis: Social Insurance Law of the People's Republic of China.
Article 11 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the social insurance agency shall provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer in a timely manner.
Twelfth payment units and individuals shall pay the social insurance premiums in full in the form of money.
The social insurance premium that the payer should pay shall be withheld and remitted by the employer from his own labor capital.
Social insurance premiums shall not be reduced or exempted.