Group 1 - The article emphasizes that employers must legally pay social insurance fees based on actual wages and cannot use minimum wage standards for contributions [4][6][8] - It states that employers are obligated to register employees for social insurance within 30 days of employment, regardless of whether a labor contract is signed [6][8] - The article highlights that the trial period is included in the labor contract duration, and employers must also pay social insurance during this period [8] Group 2 - The article discusses the tax benefits for companies that employ disabled individuals, including the ability to deduct wages paid to these employees from taxable income [16][19] - It outlines the necessary documentation that companies must retain to claim these tax benefits, such as proof of social insurance payments and employment contracts with disabled employees [20] - The article references specific tax regulations and guidelines that govern the application of these benefits [22][25]