How to determine the base of social security payment in Beijing

Regarding the calculation of social security payment base, the calculation standards are different across the country. Payment calculation needs to be based on the local average wage. Then, let's take Beijing, the capital of China, as an example to understand how Beijing's social security payment base is calculated. 1. Calculation of social security payment base of Beijing employees 1. The social security of urban workers includes five types: endowment insurance, medical insurance, unemployment insurance, maternity insurance and industrial injury insurance, commonly known as five insurances. The payment standards in different places are not uniform, but the common law is that the social security payment amount = payment base * payment ratio. 2. The theoretical payment base of the payment base = the total monthly salary of the insured, but since the upper and lower limits of the payment base are set everywhere, if the wage income is lower than the lower limit of the payment base, the following limit is used as the payment base; If the wage income is higher than the upper limit of the payment base, the upper limit shall be used as the payment base; If the wage income is between the upper and lower limits of the payment base, my wage income shall be the payment base. The lower limit of Beijing's pension insurance and unemployment insurance payment base is 40% of last year's social wage, the lower limit of medical insurance, maternity insurance and industrial injury insurance payment base is 60% of last year's social wage, and the upper limit of five insurance payment base is 300% of last year's social wage. Beijing's social wage in 20 17 years is 8,467 yuan, so the lower limit of the current payment base for pension and unemployment insurance is 3,387 yuan (8,467 * 40%), the lower limit of the payment base for medical insurance, maternity insurance and industrial injury insurance is 5,080 yuan (8,467 * 60%), and the upper limit of the payment base for five insurances is 2,540 yuan1yuan. Second, the proportion of social security contributions in Beijing is different. The specific provisions are as follows: (1) the insured of the old-age insurance unit: 19% for the employer, 8% for the individual, and 27% for the total contribution; Flexible employees: the proportion of individual contributions is 20%, of which 14% goes into the overall account and 6% goes into the individual account; 4050 people who enjoy government social security subsidies: individuals pay 6%, all of which go into personal accounts. (2) Medical insurance unit participants: the employer bears 10%, the individual bears 2%+3 yuan, and the total payment ratio is12%; Flexible employees: the proportion of individual contributions is 7%, of which 6% goes to the overall account and 1% goes to the individual account; 4050 people who enjoy government social security subsidies: the proportion of individual contributions is 1%, all of which go into personal accounts. (3) The insured person of unemployment insurance unit: 0.8% for the employer and 0.2% for the individual, and the total contribution ratio is1%; Flexible employees: the proportion of individual contributions for urban hukou is 1%, and there is no need to pay for agricultural registered permanent residence to enter the overall account; 4,050 people who enjoy government social security subsidies: 0.2% is paid by urban hukou individuals, and all of them are paid into the overall account, but agricultural registered permanent residence does not have to pay. (4) Insured persons of work-related injury insurance units: the employer bears 0.2%- 1.9% (different industries have different payment ratios), and individuals do not have to pay fees; Flexible employees: no payment; 4050 people who enjoy government social security subsidies: no need to pay. (5) The insured person of maternity insurance unit: the employer bears 0.8%, and the individual does not have to pay; Flexible employees: no payment; 4050 people who enjoy government social security subsidies: no need to pay. Note: Beijing's social security insurance and payment are bundled. If the unit is insured, all five insurances must be paid together. If flexible employees are insured with pension, medical care and unemployment insurance, they must either not be insured or pay in full. The above is the calculation of Beijing social security payment base. Although there is a certain deviation in the base of social security contributions across the country, the overall situation is the same, and the calculation standard has not changed. So don't worry too much.

Legal objectivity:

Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as 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.