China's Social Insurance Law (《中华人民共和国社会保险法》), effective since 1 July 2011 and amended in December 2018, is the cornerstone of employee benefits compliance — and one of the most frequently audited topics in social compliance assessments.

Key obligations for employers:

- Register employees and pay contributions for five insurances: pension, medical, unemployment, work-related injury and maternity.
- Contribution bases are determined by the employee's actual wages, within the upper and lower limits announced locally each year.
- Underpayment, delayed payment or non-participation triggers late fees, penalties and back-payment orders — and is a major audit finding under brand codes.

For factories, clean and accurate social insurance records are as important as payroll records. CSER Solutions' social compliance audits include insurance enrolment and contribution verification, helping you identify gaps before brands or labour authorities do.