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《劳动法》第七十二条规定:“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”。《社会保险费征缴暂行条例》第四条进一步明确:“缴费单位、缴费个人应当按时足额缴纳社会保险费。征缴的社会保险费纳入社会保险基金,专款专用,任何单位和个人不得挪用”。可见缴纳社会保险费是企业和劳动者应尽的一项法定义务。
Article 72 of the Labor Law stipulates: “Employer and worker must participate in social insurance and pay social insurance premiums according to law.” Article 4 of the Provisional Regulations on the Collection of Social Insurance Premiums further clarifies that: “The contributors and contributors should pay their social insurance premiums in full and on time, and the social insurance premiums collected shall be included in the social insurance funds and the special funds shall not be misappropriated by any unit or individual ”. Can be seen that the payment of social insurance premiums enterprises and workers should do a statutory obligation.