20 17 Xuzhou social security payment base is 2750, how much does the enterprise pay?

1. Old-age insurance: The proportion paid by the old-age insurance enterprise is 20%, so according to the payment base of 2750, the amount paid by the enterprise is: 2750*20%=550.

2. Medical insurance: the proportion paid by the medical insurance company is 8%, so according to the payment base of 2750, the amount paid by the enterprise for medical insurance is: 2750*8%=220.

3. Unemployment insurance: Unemployment insurance companies pay 2%, so according to the payment base of 2750, the amount of unemployment insurance paid by enterprises is: 2750 * 2% = 55.

4. Work-related injury insurance: The contribution rate of work-related injury insurance enterprises is 1%, so according to the payment base of 2750, the contribution amount of enterprises is 27.5 * 1%.

5. Maternity insurance: the proportion paid by the maternity insurance company is 1%, so the amount paid by the enterprise for maternity insurance is: 2750* 1%=27.5 according to the payment base of 2750.

Extended data:

Calculation standard of social insurance premium

Social insurance must calculate a certain proportion of social insurance burden borne by the insured according to the probability of various risk accidents and the total payment expenditure estimated in advance according to the payment standard, as the standard for determining the insurance rate. Moreover, unlike commercial insurance, the calculation of social insurance rate needs to consider more social and economic factors besides risk factors in order to obtain a fair and reasonable rate.

Collection method of social insurance premium

1. proportional insurance system

This method is based on the wage income of the insured, and a certain proportion is stipulated to collect insurance premiums. Adopting the proportional system, the initial main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation.

The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment.

2. Equal insurance premium system

That is, regardless of the income of the insured or his employer, the insurance premium of the same amount should be charged. The advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, which has the significance of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premium, which is obviously unfair in terms of affordability.

share

abstract

The sharing subjects of social insurance premiums are countries, enterprises and individuals. The different combinations of these three subjects have produced many ways of sharing expenses. Even in the same country, different social insurance projects may adopt different insurance cost sharing methods, in which employers and employees pay the fees, and the government bears the ultimate responsibility.

way

In the method of sharing insurance costs between employers and employees, several situations can be subdivided:

1. Equal rate sharing system

2. Rate differential sharing system

3. Proportional progressiveness

How to calculate the premium?

Payment amount = payment base * payment proportion.

1, social security payment base

The payment base of social security refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.

Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July.

Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees take half of their average monthly salary in the previous year as the salary base for individuals to pay social insurance premiums. In China, the payment base is approved by the social insurance agency according to the employer's declaration.

2. Payment ratio

Payment ratio, that is, the collection rate of social insurance premiums. China's "Social Insurance Law" does not make specific and clear provisions on the collection rate of social insurance. According to China's current social insurance policy, we implement different collection ratios for different types of social insurance.

References:

Baidu encyclopedia-social insurance