How to calculate the contribution base of five insurance

We all know that "five insurance" refers to five kinds of insurance, including pension insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. Among them, pension insurance, medical insurance and unemployment insurance, these three kinds of insurance is by the enterprise and individual *** with the payment of premiums, industrial injury insurance and maternity insurance is completely borne by the enterprise. Individuals do not need to pay. Then, five insurance contribution base how to calculate it? Now by for you to introduce.

A, five insurance contribution base how to calculate

The individual employee's personal monthly average of his total salary income in the previous year as a monthly contribution base for the current year, of which: new into the unit of personnel to the employee's own salary in the month of the full month of salary income as a contribution base; insured unit to the unit of all the insured employees monthly contribution base and as a unit of The monthly contribution base of the insured unit is the sum of the monthly contribution base of all the insured employees of the unit.

The total wage income of an employee in the previous year refers to all the monetary income earned by the employee during the entire calendar year from January 1 to December 31 of the previous year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances.

In view of the diversification of the forms of wage payment by the employer, the employee should pay attention to the following aspects when determining the contribution base:

(1) The social insurance premiums, housing provident fund and individual adjustment tax that the unit directly withholds and pays on behalf of the employee's wages should be included in the contribution base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival expenses, and allowances paid by the unit to individual employees in the form of cash or bank deposits, as well as allowances paid to special positions such as high temperature, high altitude, underground, and poisonous and harmful positions, etc., shall be included in the contribution base.

(3) Wages paid by the unit to individual employees through the method of after-tax profit commission or dividend shall be included in the contribution base.

(4) Employees under the base salary system, the income obtained from commission based on turnover or business performance shall be included in the contribution base.

(5) The implementation of business contracting or cost of contracting, the unit is no longer reimbursed travel expenses of the employee, 60% of the contracted income shall be included in the contribution base.

Two, five insurance contribution base limit

The upper limit of the contribution base refers to the part of the employee's salary income exceeding 300% of the arithmetic average of the average monthly salary of the average employee in the city and province of the previous year is not included in the base of the contribution;

The lower limit of the contribution base refers to the part of the employee's salary income below 60% of the arithmetic average of the average monthly salary of the average employee in the city and province of the previous year is not included in the base of the contribution. The lower limit of the contribution base means that if the salary income of an employee is less than 60% of the arithmetic average of the average monthly salary of the employed workers in the province or city in the previous year, 60% of the arithmetic average of the average monthly salary of the employed workers in the province or city in the previous year shall be taken as the contribution base.

The social insurance contribution base has upper and lower limits, the minimum can not be lower than 60% of the average monthly salary of the city's employees in the previous year (private enterprise employees, individual industrial and commercial employees and non-city urban household employees shall not be less than 50%, the private enterprise legal person, shareholders, individual industrial and commercial owners shall not be less than 100%); the maximum can not be higher than the city's average monthly salary of the city's employees in the previous year 300%. The average wage of the city's employees is published annually by the Municipal Bureau of Statistics.

The contribution base in the same payment year a certain year, no change in the middle. From April to June each year, the employer should declare the social insurance contribution base for the new year according to the notification from the social insurance agency of the city where the employer is located.

The employer violates the laws and regulations on social insurance, conceals the report, omits to report the underreporting of the social insurance contribution base, and infringes on the legitimate rights and interests of the workers in social insurance, the workers can go to the local social insurance agency or the labor security supervision agency to report and complain. Five insurance contribution base how to calculate, for you to introduce here, I hope to help you.