Keywords:
• social insurance premiums/
• compulsory collection/
• premium rate/
• premium base/
• supplementary premium payment

Abstract:The compulsory collection of social insurance premiums is not only the embodiment of the compulsory effect of social insurance, but also the institutional guarantee for the subject to collect social insurance premiums to perform their statutory duties and safeguard the security of social insurance funds. It is also the necessary requirement to standardize the collection of social insurance premiums and guarantee the rights of the insured. The current social insurance premium rate is too high, and the universalized low base payment, the insufficient motivation for employees to participate in insurance and the difficulty of a supplementary premium payment are the main difficulties in the implementation of the compulsory collection mechanism of social insurance premiums. The root of these dilemmas lies in the design of the social insurance entity system. It is reflected in the following aspects: the long-term absence of government financial responsibility in the social insurance reform and expansion, the disguised adjustment of fee base leading to the difficulty of making the social insurance base real, the weak correlation between payment and treatment, which reduces the social security compliance of the participating groups, and the legislative deficiency of the entity content of social insurance supplementary premium payment. The final implementation of the compulsory collection mechanism of social insurance premiums depends on reducing the rate of premium through the allocation of government financial responsibility, legalizing the base of payment, establishing a system incentive mechanism consistent with rights and obligations, and clarifying the subject and the limitation of supplementary premium payment.