中华人民共和国社会保险法 第五十八条和第六十条

第五十八条　用人单位应当自用工之日起三十日内为其职工向社会保险经办机构申请办理社会保险登记。未办理社会保险登记的，由社会保险经办机构核定其应当缴纳的社会保险费。

第六十条　用人单位应当自行申报、按时足额缴纳社会保险费，非因不可抗力等法定事由不得缓缴、减免。职工应当缴纳的社会保险费由用人单位代扣代缴，用人单位应当按月将缴纳社会保险费的明细情况告知本人。

Social Insurance Law of the People's Republic of China

Article 58, An employing entity shall apply for its workers to the social insurance agency for going through the formalities for social insurance registration within 30 days from the date on which the worker is employed. If the formalities for social insurance registration have not been gone through, the social insurance agency shall determine the social insurance premium that the employing entity should pay.

Sole proprietors who are not employed or non-full time practitioners and other workers in flexible employment who have not participated in the social insurance in the employing entities but participate in social insurance on a voluntary basis shall apply to the social insurance agency for going through the formalities for social insurance registration.

The State will create a social insurance number for an individual that is uniform throughout the country. The social insurance number for the individual shall be the citizen identity number.

Article 60, An employing entity shall declare and make a full payment of the social insurance premiums on its own as scheduled and shall not delay or reduce the payment for reasons other than statutory causes such as force majeure. The social insurance premiums that should be paid by a worker shall be withheld and paid by the employing entity on the worker's behalf. The employing entity shall inform the worker ofthe breakdown of payment of the social insurance premiums on a monthly basis.

Sole proprietors who are not employed or non-full time practitioners and other workers in flexible employment who have not participated in the social insurance in the employing entities may pay the social insurance premiums directly to the social insurance premium collection institutions.