Legal basis: Article 6 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees is subject to centralized and unified collection of three social insurance fees. 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.