What is the social security calculation formula?

Legal analysis: 1, endowment insurance

Individual contributions are paid at 8% of the average monthly salary of employees in the previous year. The unit payment is paid according to 22% of the employee's average monthly salary in the previous year.

2. Medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (at least 60% of the salary of employees in this city in the previous year): unit 10%, individual 2%+3 yuan;

3. Unemployment insurance

Unit 1%, individual 0.2%;

4. Work injury insurance

According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;

5. Maternity insurance

Payment ratio: 0.8% of the unit, and individuals do not pay.

6. Reserve fund

Taking Beijing as an example, the proportion of provident fund deposit: according to the actual situation of enterprises, choose the proportion of housing provident fund deposit. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of 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.

Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Forty-fourth employees should participate in unemployment insurance, and employers and employees should pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.