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Group 1 - Employers are required to register social insurance for employees within 30 days of employment according to the Social Insurance Law of the People's Republic of China [2][5] - Retired employees and interns are not required to pay basic pension insurance as they are not considered statutory insured employees [3] - Employers cannot avoid paying social insurance contributions even if employees voluntarily waive their participation [4] Group 2 - Employees who have paid social insurance for 15 years are still required to continue contributions as per the law [5] - The contribution base for the five types of employee insurance must be declared together and cannot be adjusted arbitrarily within a social insurance year [6][7] - If an employer discovers an error in the declared contribution salary, they can adjust it through the designated module starting from February 2025, but salary reductions require in-person processing [8] Group 3 - To make up for previously unpaid social insurance contributions, employers must contact the social insurance department for data submission before proceeding with the payment [9] - Late payments incur a penalty of 0.05% per day from the date of the debt [9]