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【裁判要旨】参加社会保险是用人单位和劳动者必须履行的一项法律义务,是法律法规强制规定的,是一种公法法律关系。而公权力是不可以放弃、变更和让与的,必须依法行使,否则就侵犯了他人的权利和公共利益。缴费单位与缴费个人足额缴纳社会保险费用,是其法定义务,而非约定义务,当事人对社会保险费的约定不能违反法律的强制性规定。用人单位欠缴社会保险费,违背的是行政管理法,其法律关系是国家征缴部门与用人单位之间管理与被管理的行政法律关系,并非劳动争议当事人之间的民事法律关系。
The purpose of the referee To participate in social insurance is the employer and the workers must fulfill a legal obligation is mandatory by laws and regulations, is a legal relationship between the public law. However, if public power can not be given up, changed or given into consideration, it must be exercised according to law, otherwise it violates the rights of others and the public interest. Paying units and paying individuals pay social insurance premiums in full, is its legal obligations, rather than the agreed obligations, the parties agreed on social insurance premiums can not violate the mandatory provisions of the law. The employer owes the social insurance premiums in violation of the Administrative Law. The legal relationship between the employer and the employer is not the civil legal relationship between the parties to the labor dispute.