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2019 Fuzhou social security contribution base
It is the same, all of them are paid according to the proportion of the individual's salary.
Pension payment:
The basic pension insurance premium contribution ratio is 13% of the employee's contribution salary, of which the employee pays 5% of his own contribution salary; the enterprise pays 8% of the employee's personal contribution salary. Employee's personal account for the contribution of 11% of wages; the rest is credited to the ****ji fund. The above understanding for the monthly payment of 5%, credited to the personal pension account of 11%.
New pension insurance payment:
The size of the individual account unified by the 11% of my contribution salary adjusted to 8%, all formed by individual contributions, unit contributions are no longer transferred to the individual account.
Calculation of the basic pension insurance contribution base:
1. The proportion of the enterprise's contribution to the basic pension insurance (hereinafter referred to as the enterprise's contribution) shall not exceed 20% of the enterprise's total wages (including the portion that is transferred to the individual account), and the specific proportion shall be determined by the people's governments of the provinces, autonomous regions and municipalities directly under the central government.
2, a few provinces, autonomous regions, municipalities directly under the Central Government due to the number of retirees, the burden of pension insurance is too heavy, there is a need to exceed 20% of the total wages of enterprises, should be reported to the Ministry of Labor and the Ministry of Finance for approval.
3. The amount stored in the individual account shall be used only for the retirement of the employee and shall not be withdrawn in advance. Employee mobilization, the individual account all along with the transfer. When an employee or retiree dies, the individual contributions in the individual account can be inherited.
In December 2005, the State Council issued the Decision on Improving the Basic Pension Insurance System for Enterprise Employees, which stipulates that from January 2006, the proportion of individual contributions to basic pension insurance premiums will be unified at 8%.
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