Legal analysis: The withholding and remitting of endowment insurance premium refers to a mode of endowment insurance payment in which the payer directly deducts the endowment insurance premium from his salary and pays it to the collecting unit.

legal basis: article 12 of the provisional regulations on the collection and payment of social insurance premiums, payment units and individuals shall pay social insurance premiums in full in cash.

the social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit.

social insurance premiums shall not be reduced or exempted.