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<p>“企业经营压力大，少缴一点不要紧。”“通过劳务派遣、外包，就可以不用缴社保费了吧？”在为员工缴纳社保费方面，不少企业抱有这样的想法。闽江大学法学院副院长、教授林安民指出，这些都是常见误区，看似走了“捷径”，实际上风险隐患极大，并不可取。<\/p><p>依法缴纳社保费是用人单位应尽的法律义务<\/p><p>“企业经营压力较大，等发展好了再补缴行不行？”一些企业可能会有这样的疑问。<\/p><p>林安民指出，依法参保缴费是企业的法定责任。《中华人民共和国劳动法》第七十二条明确规定，用人单位和劳动者必须依法参加社会保险，缴纳社会保险费。《中华人民共和国社会保险法》第六十条也规定，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。依法参加社会保险并按时足额缴纳社会保险费，是用人单位和职工必须履行的法定义务，也是维护缴费人合法社保权益的基本保障。<\/p><p>“及时足额缴纳社保费，既是对职工权益的保障，也是对企业自身的保护。”林安民以工伤保险举例，一旦职工发生工伤，如果企业未按规定参保缴费，相关医疗、康复等费用无法通过工伤保险基金赔付，全部要由企业自行承担。这类支出动辄数万元甚至数十万元，往往远高于正常缴纳的保费。<\/p><p>从企业成本考虑，事后补缴的成本更高，会额外增加企业负担。《中华人民共和国社会保险法》第八十六条规定，用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令限期缴纳或者补足，并自欠缴之日起，按日加收万分之五的滞纳金。可见，及时足额缴纳社保费，才是企业经营更加经济稳妥的选择。<\/p><p>以虚假派遣、外包形式逃避社保缴费义务的做法行不通<\/p><p>有些企业抱有疑问，通过虚假劳务派遣、劳务外包转换用工形式，是不是就能把社保缴费责任“转移”给派遣或承包单位？对此，林安民表示，不能。职工社保缴费责任归属于与其建立真实劳动关系的单位，这在劳动法、社会保险法和劳动合同法中均有相关规定。<\/p><p>“想要以虚假的派遣、外包形式转嫁社保缴费责任，这种行为不仅没有法律效力，企业还会因此承担相应的违法后果。”林安民说。《中华人民共和国民法典》第一百四十六条规定，行为人与相对人以虚假的意思表示实施的民事法律行为无效。以虚假的意思表示隐藏的民事法律行为的效力，依照有关法律规定处理。<\/p><p>在实际监管中，主管部门将穿透合同形式，核查实际劳动关系。一旦被认定为“假外包、真雇佣”的违法情形，企业非但不能免除社保缴费义务，还需足额补缴欠费并按日加收滞纳金，情节严重的将依法受到行政处罚。<\/p><p>社保缴费合规，企业经营发展才能行稳致远<\/p><p>上面这些规避社保缴费的做法，看似能压缩短期用工成本，实则暗藏违法失信、经济赔偿与用工纠纷等多重风险，绝非企业长远发展的稳妥选择。主动规范社保缴费管理，才能为企业稳健经营筑牢保障。对此，林安民给企业提出三点建议。<\/p><p>第一，用好“自查自纠”方法。林安民建议企业，可以主动做一次全面的社保合规“体检”。比如，重点核查是否“漏保”，如试用期未参保、劳务派遣缴费责任划分不清等问题。又如，重点核查是否“足额”。政策规定，各省以本省上年全口径城镇单位就业人员平均工资（以下简称社平工资）的60%和300%分别作为本省个人缴费基数下限和上限，当职工工资低于当地社平工资60%的，按60%计算基数；当职工工资处于缴费基数上下限之间，缴费基数等于实际工资；当职工工资高于社平工资300%的，按照300%确定缴费基数。企业可对照政策规定，核查是否存在职工工资超过缴费基数下限却按基数下限申报等问题。企业越早自查自纠、主动补缴，就能越早化解社保稽核、税务稽查、行政处罚、失信惩戒、用工纠纷等潜在风险，减少滞纳金、经济补偿等支出。<\/p><p>第二，善用“政策性减免”红利。林安民提醒，国家出台了多项社保优惠政策，如连续多年实施阶段性降低失业工伤保险费率政策以及延续实施失业保险稳岗返还、一次性扩岗补助政策等。此外，如果企业招用重点群体以及自主就业退役士兵，符合条件并依法缴纳社会保险费的，可享受税费扣减政策。企业可以主动向主管部门咨询了解，在合规前提下充分享受政策，切实降低实际用工成本。<\/p><p>第三，规范“工资总额”申报口径。社保缴费基数的法定核算依据是工资总额，涵盖计时工资、计件工资、奖金、津贴和补贴、加班加点工资、特殊情况下支付的工资六大类。根据《中华人民共和国企业所得税法实施条例》，企业依规缴纳的基本社会保险费等准予在企业所得税税前据实扣除。<\/p><p>依法缴纳的社会保险费，是企业生产经营中理应承担的用工成本与法定责任，并不是经营之外的额外负担。长远来看，社保合规是企业在用工稳定、风险防控、品牌信誉上的稳健投资，最终能实现企业发展与职工权益保障的双向共赢。<\/p> 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