What is the specific content of Article 12 of People's Republic of China (PRC) Social Insurance Law?

Article 12 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

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This article is about the basic old-age insurance payment base and payment ratio.

According to the provisions of this article, the payment base of the basic old-age insurance premium paid by the employer is the total wages of the employees of the unit, and the payment base of the basic old-age insurance premium paid by the employees is their own wages. Due to uneven development in different places and different fund bearing capacity, this law does not stipulate a specific payment ratio, but only stipulates that employers and employees pay the basic old-age insurance premium in accordance with the proportion stipulated by the state. The "national regulations" here mainly refer to the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) and the Decision of the State Council on Improving the Basic Old-age Insurance System for Enterprise Employees (Guo Fa [2005] No.38), and the specific payment ratio determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the authorization of the State Council.

: 1. The base and proportion of the basic old-age insurance premium paid by the employer.

Calculate the payment base of the basic old-age insurance premium that the employer should pay.

According to the provisions of this article, the calculation base of the basic old-age insurance premium that the employer should pay is the total wages of its employees. Total wages refer to the total labor remuneration paid directly by the employer to all employees of the unit within a certain period of time (generally calculated in years). The calculation of total wages should be based on all labor remuneration paid directly to all employees.

The National Bureau of Statistics 1 June 1990 1 issued the Provisions on the Composition of Total Wages (OrderNo. 1 of the National Bureau of Statistics). The total wages consist of the following six parts: (1) hourly wages refer to the labor remuneration paid to individual workers according to the hourly wage standard and working hours. (2) Piece rate refers to the labor remuneration paid according to piece rate. (3) Bonus refers to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. (4) Allowances and subsidies refer to various allowances paid to employees for special reasons such as special or extra labor consumption, as well as price subsidies paid to employees to ensure that the wage level of employees is not affected by prices. (5) Overtime wages refer to the wages paid by employees who work on statutory holidays and statutory holidays and employees who extend their working hours beyond normal working days. (6) Wages paid under special circumstances refer to wages, additional wages and reserved wages paid to workers due to illness, marriage and funeral, maternity leave, work-related injuries, regular vacations and other reasons according to national laws, regulations and policies.

The following items are not included in the total wages: (1) The invention award, natural science award, scientific and technological progress award, rationalization proposal and technical improvement award paid according to the relevant regulations issued by the State Council, and the bonus paid to athletes and coaches. (2) Expenses related to labor insurance and employee welfare. (3) expenses related to the treatment of retired and resigned personnel. (4) Labor protection expenditure. (five) remuneration, lecture fees and other special work fees. (6) Food allowance for business trip, food allowance for missed meals, travel expenses for job transfer and settling-in expenses. (7) Tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises. (8) Risk compensation income of the lessee of the leasing business unit. (9) Dividends (including equity dividends) and interest paid to employees who buy stocks and bonds of this enterprise. (10) Medical subsidy and living allowance paid by the enterprise when the employee under the labor contract system terminates the labor contract. (1 1) The handling fee or management fee paid to the labor service provider in addition to the wages of temporary workers. (12) Processing fees paid to domestic workers and contracting fees paid to contractors according to the processing order method. (13) Subsidies paid to students who participate in enterprise labor. (14) family planning one-child subsidy.

Proportion of basic old-age insurance premiums paid by employers.

According to the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26), the proportion of basic old-age insurance premiums paid by enterprises generally does not exceed 20% of the total wages of enterprises, and the specific proportion is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. A few provinces, autonomous regions and municipalities directly under the Central Government should report to the Ministry of Labor and the Ministry of Finance for approval if it is really necessary to exceed 20% of the total wages of enterprises because of the large number of retirees and the heavy burden of endowment insurance.

At present, the basic old-age insurance is coordinated at the provincial level, and the economic development level and the dependency ratio of paying employees to retirees vary from place to place, and the contribution ratio varies greatly from place to place. For example, Shenzhen has a large number of employees and few retirees, and the employer's contribution ratio is10% of the total wages paid by employees; The contribution rate of Zhejiang employers is16% of the total wages; Because Liaoning is an old industrial base, there are many retirees, and personal accounts are established, and the contribution rate of employers exceeds 20%.

The base and proportion of the basic old-age insurance premiums paid by individual employees.

1. Payment base for employees to pay basic old-age insurance premiums

According to the provisions of this article, the payment base for employees to pay the basic old-age insurance premium is their own salary. In practice, my salary generally refers to my average monthly salary in the previous year. The average monthly salary is calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income.

According to the Opinions on Several Issues Concerning the Implementation of the Labor Law of People's Republic of China (PRC) issued by the former Ministry of Labor 1995 (No.309 issued by the Ministry of Labor [1 995]), the following labor income of workers does not belong to the wage category: (1) Social insurance welfare funds paid by the unit to workers, such as funeral pension and relief funds, and living expenses. (2) Labor protection expenses such as work clothes, antidotes and refreshing drinks paid by the employer to the workers; (3) All kinds of labor remuneration and other labor income that are not included in the total wages according to regulations.

According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Endowment Insurance (No.Lao Ban Fa [1997]16), the average monthly salary of employees in the previous year is generally the salary base of individual contributions (where conditions permit, my salary income in the previous month can also be used as the salary base of individual contributions). Newly recruited employees (including graduate students, college students, college graduates, etc.). ) take the salary income of the starting month as the base of payment salary; From the second year onwards, the average monthly salary of the actual salary of the previous year will be used as the base of payment salary. If the long-term full-time learners sent by the unit retain the salary relationship with the employees who have been approved to take a long vacation, the average salary of one month before the full-time or vacation shall be the payment base. The employees sent by the unit to work abroad (border) shall take the average monthly salary received by the unit last year when I went abroad (border) as the base of payment salary; The wage base of the following year is adjusted according to the average wage growth rate of the previous year. Employees who are re-employed after unemployment shall take the wage income of the month when re-employment begins as the base of payment; From the second year onwards, the average monthly salary of the actual salary of the previous year will be used as the base of payment salary. If my average monthly salary is lower than 60% of the average monthly salary of local employees, I will pay 60% of the average monthly salary of local employees; If it exceeds 300% of the average monthly salary of local employees, it will be paid according to 300% of the average monthly salary of local employees, and the excess will not be recorded in the base of payment salary or pension.

2 employees to pay the basic old-age insurance premium payment ratio

According to the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26), the proportion of individuals paying the basic old-age insurance premium is not less than 4% of their contributions in 1 997, and it will increase by1percentage point every two years from 1998, and finally, At present, the proportion of individuals paying basic old-age insurance premiums is unified to 8% of the wages they pay.

Three, flexible employment personnel payment base and payment ratio

The Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) stipulates that individual workers in cities and towns will gradually implement the basic old-age insurance system, and their payment ratio and treatment level will be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government with reference to the spirit of this decision. Since then, most provinces have introduced policies for urban individual industrial and commercial households and flexible employees to participate in basic old-age insurance, but the specific methods are inconsistent. The payment base is generally 60% ~ 300% of the average salary of employees, and the payment ratio is 16% ~ 2 1%.

Implementing a unified policy of insurance payment and treatment enjoyment can better reflect social equity, and at the same time, it is also conducive to the transfer of pension insurance relations for these people and create conditions for their cross-regional mobility. Therefore, the State Council's Decision on Improving the Basic Old-age Insurance System for Enterprise Employees (Guo Fa [2005] No.38) unifies the payment methods of urban individual industrial and commercial households and flexible employees, and stipulates that the payment base for urban individual industrial and commercial households and flexible employees to participate in the basic old-age insurance is the average salary of local employees in the previous year, and the payment ratio is 20%. In practice, many places stipulate that flexible employees can choose the payment base between 60% and 300% of the average monthly salary of local employees in the previous year.

Four, the basic old-age insurance personal account bookkeeping method

The Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) stipulates that a personal account for basic old-age insurance shall be established for employees according to 1 1% of their wages, and all the individual contributions shall be credited to the personal account, and the rest shall be included in the enterprise contributions. With the increase of the proportion of individual contributions, the share of enterprises should be gradually reduced to 3%. The Decision of the State Council on Perfecting the Basic Old-age Insurance System for Enterprise Employees (Guo Fa [2005] No.38) stipulates that from June 2006, the scale of individual account will be adjusted from 1 1% of the salary paid by myself to 8%, all of which will be formed by individual contributions, and the unit contributions will no longer be included in individual accounts. In addition, urban individual industrial and commercial households and flexible employees participate in the basic old-age insurance, and the expenses are paid by individuals, of which 8% are credited to personal accounts.