Legal analysis: there are many risks in paying social security. For example, there are policy risks, reputation risks and use risks. Policy risk refers to the fact that there is no real labor relationship between employees and the employing units affiliated with agents. When applying for social insurance benefits from social security agencies, it will be considered as insurance fraud. Will be fined more than two times and less than five times the amount of fraud. Paying social security for employees is the legal obligation of enterprises. In practice, due to the convenience of workers' personal life or the convenience of employers' employment, there have been many cases of employment in different places. Many employers choose to entrust a third-party human resources service agency to pay social security and sign relevant personnel agency agreements in the actual workplace of workers. The reason why this phenomenon exists everywhere has its historical reasons, and it is also related to the imperfect design of policy system, the poor transfer of social security relations and the low level of fund pooling. To put it simply, social security payment means that the employer pays the social security payment fee to a third party and pays social insurance for employees in the name of the third party, which is often called "affiliated payment". In order to pay social security smoothly, the trustee will generally sign a nominal labor contract with the employees of the entrusting party, forming a "labor relationship" on the surface, and then declare the payment of social security to the social security agency. Entrusting a third party to pay social security can not only meet the wishes of employees, but also save the cost of enterprises, which seems to achieve the goal of "win-win". But this kind of operation hides legal risks in practice.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.

Twenty-seventh individuals who participate in the basic medical insurance for employees, when they reach the statutory retirement age, will no longer pay the basic medical insurance premium after retirement and enjoy the basic medical insurance benefits in accordance with state regulations; Those who have not reached the fixed number of years prescribed by the state may pay the fees to the fixed number of years prescribed by the state.

Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.

Twenty-ninth medical expenses of the insured shall be paid by the basic medical insurance fund, and shall be directly settled by the social insurance agency, medical institutions and pharmaceutical business units.

The administrative department of social insurance and the administrative department of health shall establish a settlement system for medical expenses in different places to facilitate the insured to enjoy the basic medical insurance benefits.

Thirtieth the following medical expenses are not included in the basic medical insurance fund payment scope:

(a) shall be paid by the industrial injury insurance fund;

(2) It shall be borne by a third party;

(three) shall be borne by public health;

(4) Go abroad for medical treatment.

Medical expenses that should be borne by a third party according to law. If the third party is unable to pay or cannot determine the third party, the basic medical insurance fund will pay in advance. After the basic medical insurance fund pays in advance, it has the right to recover from the third party.