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单位破产也要缴失业保险吗?
释义
法律分析:
要。失业保险金,是指失业保险经办机构依法支付给符合条件的失业人员的基本生活费用,是对失业人员在失业期间失去工资收入的一种临时补偿。单位破产了也要缴失业保险金。失业保险费由地方税务机关征收,任何单位不得拒付。失业保险费以货币形式全额缴纳,不得减免。职工缴纳的失业保险费在征收个人所得税前由所在单位从其工资中代扣代缴。
法律依据:
《中华人民共和国社会保险法》 第四十四条 职工应当参加失业保险,由用人单位和职工按照国家规定共同缴纳失业保险费。
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