Legal analysis: In the way of collecting supplementary old-age insurance premiums for urban and rural residents, the tax department of our province will adopt the payment service mode of "online-oriented and offline-oriented", and payers can choose to pay through online channels such as WeChat, Alipay (opened in some cities), Minsheng Shanxi APP, local cooperative bank mobile APP, and Shanxi Electronic Taxation Bureau; Offline channels can go to local cooperative bank outlets to pay through self-service machines or counters.

Legal basis: Article 72 of the Social Insurance Law of the People's Republic of China: Social insurance agencies shall be established in the overall planning area. According to the needs of the work, social insurance agencies may set up branches and service outlets in this overall planning area with the approval of the local social insurance administrative department and organization management organ.

The personnel expenses of social insurance agencies and the basic operating expenses and management expenses incurred in handling social insurance shall be guaranteed by the finance at the same level in accordance with state regulations.