How much does the enterprise social security pay for one month?

Employees need to pay about 1.253 yuan for social security every month, and 1.5036 yuan for social security at their own expense for one year. Individuals who pay social security for flexible employment, the total monthly payment is 948.73 yuan (endowment insurance+medical insurance). The individual payment standard of basic medical insurance for urban and rural residents is 280-290 yuan, and the individual payment standard of basic old-age insurance for urban and rural residents is 300-6000. The calculation method of monthly social security fee is as follows:

Total calculation formula: monthly payment of social security = monthly payment of employer+monthly payment of employees.

Monthly payment amount of employer = monthly payment base of social security of employer * social security proportion of employer.

Employee's individual monthly payment amount = employee's individual social security monthly payment base * employee's individual social security ratio

First, the endowment insurance, medical insurance and unemployment insurance in social security, the premiums paid jointly by enterprises and individuals, industrial injury insurance and maternity insurance are all borne by enterprises, and individuals do not need to pay them.

2. What is the monthly social security payment base?

The so-called social security payment base is based on the local average wage, and generally 60% to 300% of the average wage is used as the corresponding payment base. The payment base of social security needs to be determined according to the employee's income, including the basic salary, performance bonus, dividend, year-end bonus and even some allowances received by the employer during work. Among the social security fees you need to pay, it needs to be clear that this base has relevant upper and lower limits.

3. What is the social security ratio?

The social security ratio is usually expressed as a percentage, and the social security contribution ratio consists of individual contributions and unit contributions. Social security contributions vary from place to place, and the base is based on total wages.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 6 Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.