论用人单位在社会保险中的法律地位

On the Legal Status of Employers in Social Insurance Relationship

在从属劳动者的社会保险关系中,用人单位承担一定的社会保险义务。我国现行法律将职工的社会保险权视为劳动权的组成部分,将用人单位定位于职工社会风险的承担者。这不仅在法理上存在诸多疑惑,而且导致保险关系当事人之间的权义性质和内容混乱不清。社会保险是通过"外化"方式解决劳动者社会风险的国家安全保障措施;用人单位是社会保险人的辅助义务人,其义务履行对象是社会保险人;义务的履行状况不能影响劳动者的社会保险待遇请求权;保费的追缴是保险人履行职责的应有之意。

The employers assume certain obligations in social insurance relationship. Our current legal regards the workers' social insurance right as the part of the right of labor and cites the employers as the undertakers of their workers' social risk. It will not only bring about many doubts in jurisprudence, but give rise to chaotic states of the nature and contents of rights and obligations within parties in the social insurance relationship. Social insurance is a kind of national security measures, resolving workers' social risk by the externalizing way. The employer who has to perform obligations for the social insurer acts as a supporting role, and the effect of fulfi lling these obligations could not affect labors' right to calm social insurance benef its. Recovering the insurance premiums is originally the obligation of the social insurer.