Shanghai social security calculation standard

I. Social Security Payment in Shanghai

1, radix

Five insurances (former municipal insurance): base = average salary of last year *60%, with a maximum of 300%.

Three insurances (comprehensive insurance transition): base = average salary of last year *40%

Five risks: 48%, enterprise 37%, individual 1 1%.

Three risks: 37.5%, 28.5% for enterprises and 9% for individuals.

2. Social security parameters

Average monthly salary of employees in Shanghai: 3896 yuan.

Lower limit of social security payment base: 3896*60%=2338 yuan.

Upper limit of social security payment base: 3896*300%= 1 1688 yuan.

Comprehensive insurance: 3896*60%* 12.5%=293 yuan (government quota base) 292.2.

3, Shanghai big town insurance payment ratio:

Company commitment: 37% (endowment insurance 22%; Medical insurance12%; Unemployment insurance 2%; Maternity insurance 0.5%; Industrial injury insurance 0.5%)

Personal commitment: 1 1% (endowment insurance 8%; Medical insurance 2%; Unemployment insurance1%; Maternity insurance 0%; Industrial injury insurance 0%)

Big town insurance: 2338*48%= 1 122.3 yuan.

4, Shanghai small town insurance payment ratio:

Company commitment: 25% (endowment insurance17%; Medical insurance 5%; Unemployment insurance 2%; Maternity insurance 0.5%; Industrial injury insurance 0.5%)

Personal commitment: 0

Small town insurance: 2338*25%* 12.5%=585 yuan (government quota base)

5, enterprise insurance to individual wages (excluding bonuses, etc.). ) is the cardinal number.

Pension: 20% for enterprises and 8% for individuals.

Medical treatment: enterprise 10%, individual 2%

Unemployment rate: enterprise 2%, individual 1%.

Work-related injuries and maternity are borne by enterprises, and individuals are not allowed to go out. The second is the adjustment of Shanghai social security contribution ratio and base.

Second, Shanghai social security treatment standards

1. Employee pension insurance is mainly related to four factors: average social wage, average employee wage, payment period and savings account, so it has little impact. Shanghai will also appropriately improve the pension benefits for its employees according to its own social development.

2. The basic medical insurance benefits of employees are mainly related to the standard of personal account, the self-sufficiency standard of outpatient and emergency departments, the Qifubiaozhun standard of pooling funds and the maximum payment limit of pooling funds. Although the unit payment base has been reduced, the medical insurance benefits of Shanghai people will still be appropriately improved.

3. The level of unemployment insurance benefits depends on the age of the unemployed and the accumulated payment period, so reducing the unemployment insurance rate will not affect unemployment insurance benefits. In addition, Shanghai will continue to appropriately raise the level of unemployment insurance benefits from April 1.

Three, the calculation method of social security payment base

Generally, my salary income in the previous year is the base of payment.

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base.

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, the payment base shall be 60% of the local average wage of employees in the previous year.

3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.

4. How to calculate Shanghai social security payment base and salary?

The payment base is the average monthly salary of employees in the previous year, but it cannot be lower than the social security payment guarantee amount in that year, nor can it be higher than the cap amount. Shanghai's current policy is: migrant workers and rural household registration, in the five-year transition period, the unit will provide Jiaocheng with three insurances: old-age insurance, medical insurance and work injury insurance. No matter what your average monthly salary was last year, the payment base is 1949 yuan, which is in line with the regulations. Of course, if the individual agrees to the unit, the unit can also pay according to the payment base of ordinary employees (that is, between 2599~ 12993 yuan).

Legal basis "

People's Republic of China (PRC) social insurance law

Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Article 57 An employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.

Provisions of Shanghai Municipality on the Collection and Payment of Social Insurance Fees for Urban Workers

Article 2 These Provisions shall apply to the collection and payment of social insurance premiums stipulated by the state, such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums for urban workers in this Municipality.

Article 3 The organs, enterprises and institutions (hereinafter referred to as payment units) that participate in social insurance in this Municipality in accordance with regulations shall go through the social insurance registration formalities in time and pay social insurance premiums in full and on time.

Article 4 The municipal labor and social security administrative department shall be responsible for the comprehensive management, supervision and inspection of the collection and payment of social insurance premiums in this Municipality. The social insurance agency established by the municipal labor and social security administrative department is responsible for the collection and payment of social insurance premiums. The supervisory organ of the administrative department of labor and social security is responsible for supervising and inspecting the payment of social insurance premiums.