Can the employer's obligation to pay social insurance premiums for the employee be waived if the employee and the employer agree not to require the employer to "participate" in the insurance? Recently, the People's Court of Fangshan District in Beijing concluded an administrative case of the recovery of social insurance premiums caused by the voluntary waiver of social insurance rights agreed by workers and employers, and decided that the defendant Fangshan District Social Insurance Business Management Center (hereinafter referred to as Fangshan District Social Security Center) issued a notice of ordering a cable company limited in Beijing (hereinafter referred to as the cable company) to the plaintiff to pay within a specified time limit. The facts were clear and the procedures were legal, Reject the plaintiff's cable company's lawsuit request. Wang joined the cable company in 2015. As the company required employees to sign a "Voluntary Individual Social Insurance Application Form", Wang signed the above application form with the cable company when handling the entry procedures. The main content of this application is that Wang voluntarily receives a monthly social insurance subsidy of 300 yuan issued by the company, and voluntarily pays social insurance premiums personally; Wang promises that during the term of the contract, the rights, obligations, and related issues related to labor and social insurance will not be related to the cable company. Wang will bear the responsibility for social insurance on his own. In 2021, Wang resigned from the cable company. On July 18, 2022, Mr. Wang went to the Fangshan District Social Security Center to complain, saying that the cable company had not paid social insurance premiums for him since he joined the company. The Fangshan District Social Security Center therefore carried out an investigation and required the cable company to provide relevant materials in accordance with the Social Insurance Audit Measures. After investigation and verification by Fangshan District Social Security Center, the cable company did not pay social insurance premiums for its employee Wang on time, and the total amount of social insurance premiums owed was 107603.14 yuan. Later, Fangshan District Social Security Center put forward audit and rectification opinions on the cable company, and ordered the cable company to make up the social insurance premium for Mr. Wang. The Fangshan District Social Security Center issued a notice ordering the cable company to pay within the specified time limit because the cable company failed to fulfill the obligation of making up the payment within the specified time limit. The cable company refused to accept the notice of order to pay within a time limit, and took the Fangshan District Social Security Center as the defendant to file an administrative lawsuit to the Fangshan District Court. The cable company believes that Wang explicitly stated to the company at the time of joining that he does not require social insurance and signed a "Voluntary Individual Payment of Social Insurance Application Form", receiving a monthly subsidy of 300 yuan. He also promised that during the contract period, his rights and obligations in terms of labor insurance and related issues are not related to the cable company. Therefore, Wang's request to pay social insurance premiums after leaving the company lacks evidence. Therefore, the cable company does not recognize the notice of payment within a specified time limit and requests that the notice of payment within a specified time limit be revoked in accordance with the law. After hearing the case, the Fangshan District Court held that Article 72 of the Labor Law of the Labour Law of the People's Republic of China stipulates that the source of social insurance funds shall be determined according to the type of insurance and social pooling shall be gradually implemented. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law. At the same time, the first paragraph of Article 60 of the Social Insurance Law of the China stipulates that the employing unit shall declare on its own and pay social insurance premiums in full and on time, and shall not postpone or remit the payment of social insurance premiums except for legal reasons such as force majeure. According to the above regulations, it is a statutory and compulsory obligation for employers to pay social insurance premiums for employees