On August 14th, the reporter learned that the tax department is promoting social security compliance payments in a classified and step-by-step manner based on actual conditions, and resolutely avoiding a "one size fits all" approach.

According to Zhang Hui, director of the Beijing 12366 Tax Payment Service Center of the State Administration of Taxation, "In promoting compliant social security payments and consolidating the payment base, the tax department has implemented policies step by step and classified them, without simply adopting a 'one size fits all' approach or mandating a 'one-step approach'

Zhang Hui stated that considering the current situation and business operations, since 2026, the scope of this work promoted by the tax department is "large and medium-sized enterprises with payment ability". Even for large and medium-sized enterprises, we adhere to the principle of "one enterprise, one policy", allowing them to climb the slope step by step within a reasonable time limit and minimize the impact on their production and operation. In addition, the tax department only standardizes the current payment base for this work, without retroactivity, and has not carried out centralized arrears clearance. Of course, for cases involving employee complaints and reports from previous years, it mainly relies on the established social security dispute resolution mechanisms in various regions, and handles them prudently according to the principle of "in accordance with laws and regulations, and on a case by case basis".

The outline of the 15th Five Year Plan proposes to enhance the sustainability of the social insurance system. Compliant payment of social security fees is not only an objective requirement for enhancing the sustainability of the social insurance system, but also an important guarantee for protecting the legitimate rights and interests of workers.

Professor Zhu Qing from the School of Finance and Economics at Renmin University of China believes that consolidating the social security contribution base is not only a compliance requirement and a trend, but also an important way to enrich the social security fund and fill the long-term gap. It is also conducive to protecting the rights and interests of employees and the long-term development of enterprises.

On the one hand, the Social Insurance Law of the People's Republic of China clearly stipulates that it is the legal obligation of enterprises to pay social security premiums for employees on time and in full. However, in reality, some employers adopt measures such as only paying insurance premiums to some employees, paying according to the lower limit of the base, and signing "yin-yang contracts" to avoid social security costs, which not only infringes on the social security rights and interests of employees, reduces the level of post retirement security for employees, but also leaves hidden dangers for the long-term development of enterprises. On the other hand, with the increasing trend of aging population and declining birth rates in China, the sustainability of the social security system, especially the pension insurance system, is facing challenges.

The person in charge of human resources at BYD Group stated that in the past, there was an understanding of reducing current labor costs by underreporting the social security contribution base, but in the long run, this approach is prone to hidden dangers. In the event of labor disputes and legal disputes, enterprises not only face the need to pay social security fees, but also the imposition of late fees. It is also possible that dishonest behavior may affect financing and business cooperation, resulting in hidden losses far exceeding the book value "saved" at that time.

The basic pension of China's employee pension insurance implements a mechanism of long-term payment and multiple payments. The higher the individual's contribution salary and the longer the contribution period, the higher the level of pension after retirement.

The inaccurate payment base not only affects the sustainability of the social security fund, but also lowers the future pension level and harms the interests of insured persons. In recent years, with the arrival of a small peak in employee retirement, disputes over social security fees have become increasingly frequent, especially the phenomenon of employees reporting employers for not fully paying social security fees after leaving their jobs. Zhu Qing said that promoting compliant social security payments is not only conducive to the sustainable growth of social security funds, safeguarding people's pension and life-saving funds, but also conducive to resolving social security fee disputes from the source, ultimately achieving a win-win situation for national stability, enterprise development, and employee rights protection.