Recently, I learned from the Human Resources and Social Security Bureau of a certain city that the recent issue of whether retired and rehired personnel need to pay social security has attracted much attention. In response to this question, the Office gave a clear answer.
First of all, we need to be clear about what retirement rehire is. Retirement and re-employment refers to the act or state in which an employee of an employer retires from the employer after reaching or exceeding the statutory retirement age, and then continues to exist as a human resource by entering into a contract with the original employer or other employers. This includes the extension of a certain number of working hours in the original job when the employee reaches the statutory retirement age; After retirement, the employee is recruited by the original employer to return to the original employer to engage in the same or different kind of work; After retirement, an employee chooses a new job in the labor market and works for a company other than the original employer.
However, on the question of whether retired and rehired personnel need to pay social security, the Human Resources and Social Security Bureau pointed out that it depends on the specific situation. According to the relevant laws and regulations of the state, retired and rehired employees are no longer employees in the statutory sense, so the employment relationship between them and the employer cannot be handled in accordance with labor laws and regulations.
According to Article 21 of the Regulations for the Implementation of the Labor Contract Law of the People's Republic of China, the labor contract shall be terminated if the employee reaches the statutory retirement age. Therefore, if an employee is rehired by the employer after retirement, the relationship formed between the two parties is not an employment relationship and is not regulated by the Labor Contract Law. The staff of the Human Resources and Social Security Agency explained.
So, since the employment relationship between retired and rehired employees and employers is not regulated by the Labor Contract Law, does it mean that they do not need to pay social insurance?
In this regard, the Human Resources and Social Security Bureau stated that although the employment relationship between retired and rehired employees and employers is not regulated by the Labor Contract Law, according to the Social Insurance Law of the People's Republic of China, employers should pay social insurance premiums for employees. Therefore, retired and rehired personnel are still required to pay social insurance contributions.
Generally speaking, the social insurance contribution base of retired and rehired personnel is calculated according to their actual salary income, not according to the social insurance contribution base at their statutory retirement age. At the same time, since retired and rehired personnel are not employees in the statutory sense, the employer can pay work-related injury insurance for the rehired personnel.
In short, according to the relevant regulations of the Human Resources and Social Security Bureau, retired and rehired personnel are still required to pay social insurance premiums. This not only protects their basic rights and interests, but also promotes social equity and stability. We would like to remind the majority of retired and rehired personnel and employers to consult professionals or relevant departments when dealing with relevant issues.