Central enterprise social security payment base

1. The social security payment base of state-owned enterprises is adjusted to a natural year according to the needs of work and the requirements of the transfer of pension insurance relations. In order to facilitate the insured units and individuals to pay social insurance premiums in time, and not affect the normal school-age personnel to handle the insurance payment and treatment plan, with the approval of the Provincial Department of Human Resources and Social Security, the basic old-age insurance payment benchmark for enterprise employees in 20 1 1 year is tentatively set at 2500 yuan/month, and the relevant matters are hereby notified as follows:

1.20 1 1 year, the insured units of the basic old-age insurance for employees of urban enterprises and their employees' payment base will be temporarily increased by 10% on the basis of the number declared in 20 10/year, and the minimum personal base is 1500 yuan/month and the maximum is 7,500 yuan/month.

Second, urban individual industrial and commercial households and flexible employees pay the basic old-age insurance premium at the base of 20 1 1 for high and low grades, with the high grade temporarily being 2,500 yuan/month and the low grade temporarily being 1500 yuan/month.

Three, according to the policy has been included in the basic old-age insurance of state-owned land reclamation enterprises (including the original state-owned land reclamation enterprises in the construction area, management area and township) engaged in agricultural production, the annual payment base of 20 1 1 temporarily 1000 yuan/month.

Four, 20 1 1 one year old for retirement benefits, 2500/ month temporarily as the average salary of employees in the previous year, retirement procedures will not be postponed.

5. The above business operations will be uniformly adjusted (or recalculated) after the average wage of employees in the province is officially announced in 20 10 and the reporting base of the unit is approved.

2. 1. Payment base of endowment insurance for state-owned enterprises. What is the contribution ratio of social security individuals and companies?

1. Endowment insurance: the unit pays 19%, and the individual pays 8%. There are two conditions for receiving pension insurance benefits: you must reach the statutory retirement age and the payment period must reach 15 years or more.

2. Medical insurance: the unit pays 6% and the individual pays 2%. From the date of insurance payment, employees can enjoy basic medical insurance benefits after 6 months.

3. Work-related injury insurance: paid by the employer. The industrial injury insurance rate is divided into 8 grades of 0.6%-3.6% * *, and the social security agency will verify the rate according to the characteristics of the industry to which the unit belongs.

4. Maternity insurance: paid by the employer. Maternity insurance rate is 0.3%. Male workers participate in maternity insurance, and if their wives are not insured, they can also enjoy certain maternity allowance when giving birth.

5. Unemployment insurance: the unit pays 0.6% and the individual pays 0.4%. Unemployment insurance can only be enjoyed after paying for one year. Generally, it is paid for two months in one year and four months in two years, but the longest period of enjoyment cannot exceed 24 months.

Second, what does social security mainly include?

1. Pension insurance

Endowment insurance is a social insurance system in which workers get certain economic compensation, material help and services from the government and society after reaching the legal retirement age.

State-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises and other urban enterprises and their employees, institutions and their employees who implement enterprise management must participate in the basic old-age insurance.

The contribution rate of new insured units (referring to various enterprises) is 10%, and the individual contribution rate is 8%. Individual industrial and commercial households and their employees, flexible employees and other personnel who are insured in the form of individuals have different rates according to the payment period. Individual workers who participate in the basic old-age insurance, the payment base can be high or low within the prescribed scope, and more contributions will benefit more. To receive a monthly pension, employees must reach the statutory retirement age and have gone through retirement procedures; Units and individuals have participated in the old-age insurance according to law and fulfilled the obligation to pay the old-age insurance; Personal payment must be at least 15 years.

The legal retirement age of enterprise employees in China is: male employees are 60 years old; Female cadres engaged in management and scientific research are 55 years old and female employees are 50 years old. Basic pension consists of basic pension and personal account pension. If the employee reaches the legal retirement age and the individual contribution has reached 15 years, the monthly standard of basic pension is 20% of the average monthly salary of employees in the province (autonomous region or municipality directly under the Central Government) or city (prefecture) in the previous year. Personal account pension is paid by personal account fund, and the monthly payment standard is divided by 120 according to the amount stored in my account. After the individual account fund is used up, it will be paid by the social pooling fund.

2. Medical insurance

The basic medical insurance system for urban employees is a social insurance system based on the affordability of finance, enterprises and individuals to ensure the basic medical needs of employees. All employers, including enterprises (state-owned enterprises, collective enterprises, foreign-invested enterprises and private enterprises, etc. ), organs, institutions, social organizations, private non-enterprise units and their employees must participate in the basic medical insurance. The basic medical insurance fund for urban workers consists of the basic medical insurance social pooling fund and individual accounts. The basic medical insurance premium consists of the employer and the employee's personal account.

The basic medical insurance premium is paid by both the employer and the employee, of which the employer pays 8% and the individual pays 2%. Part of the medical insurance premium paid by the employer is used to establish a social pooling fund for basic medical insurance, which is mainly used to pay for hospitalization, outpatient service for special chronic diseases, rescue and first aid expenses of insured employees. Medical expenses that meet the requirements above the minimum threshold of basic medical insurance and below the maximum payment limit, among which individuals should also bear a certain proportion of expenses according to regulations. Personal account funds are mainly used to pay the expenses of the insured for medical treatment and drug purchase in designated medical institutions and retail pharmacies. The part of the personal account that is exhausted or insufficient is paid by the insured in cash, and the personal account can be carried forward and inherited according to law. Insured employees are hospitalized due to illness, first pay the hospitalization deductible line, and then enter the overall fund and individual employee payment period.

Units and individuals participating in basic medical insurance must participate in large medical insurance at the same time, and pay the basic medical insurance premium and large medical insurance premium on time and in full according to the regulations in order to enjoy the relevant treatment of medical insurance.

3. Work injury insurance

Industrial injury insurance is also called occupational injury insurance. After a worker suffers from accidental injuries due to work or occupational diseases due to exposure to occupational hazards such as dust, radiation and toxic substances, the state and society shall provide necessary material assistance to the disabled and the relatives of the deceased. Work-related injury insurance premiums are paid by employers, and the collection rate of work-related injury insurance premiums in industries with high incidence of work-related injuries is higher than the general standard. On the one hand, it is to ensure that the industrial injury insurance fund can fully pay the industrial injury insurance benefits of employees in these industries. On the other hand, through the collection of high rates, enterprises can have a sense of risk, strengthen the prevention of work-related injuries and reduce the casualty rate.

After an employee is insured for a work-related injury, if the employee is hospitalized due to a work-related injury, the unit to which he belongs shall issue a hospital food subsidy according to 70% of the food subsidy standard for the business trip of the unit; Medical institutions issue certificates and report them to the agency for approval. If the injured workers go to the outside of the overall planning area for medical treatment, the required transportation, accommodation and expenses shall be reimbursed by the unit according to the standard of employees' business trip. In addition, due to the needs of daily life or employment, injured workers can install artificial limbs, orthotics, artificial eyes, dentures and wheelchairs and other auxiliary devices, and the required expenses are paid from the industrial injury insurance fund according to the standards stipulated by the state. The medical expenses for work-related injuries, disability allowance for first-class to fourth-class workers with work-related injuries, one-time disability allowance, living nursing expenses, funeral subsidies, pensions for dependent relatives, assistive devices, work-related injury rehabilitation expenses and labor ability appraisal fees of insured workers with work-related injuries shall be paid by the work-related injury insurance fund.

4. Unemployment insurance

Unemployment insurance is a system enforced by the state through legislation and set up by the society to provide material assistance to workers who have temporarily interrupted their livelihood due to unemployment. All kinds of enterprises and their employees, institutions and their employees, social organizations and their employees, private non-enterprise units and their employees, and employees with whom state organs have established labor contracts shall apply for unemployment insurance. The unemployment insurance fund is mainly used to guarantee the basic livelihood of the unemployed. Urban enterprises, institutions, social organizations and private non-enterprise units pay unemployment insurance premiums at 2% of the total wages, and their employees pay unemployment insurance premiums at 1% of their wages. Units without fixed wages pay unemployment insurance premiums based on the average social wage in the last year in the overall planning area. The unit employs contract workers of farmers and herdsmen who do not pay unemployment insurance premiums.

At present, the scope of employees participating in unemployment insurance in China includes: on-the-job employees; Full-time employees such as unpaid leave, long vacation, loan, and internal retirement; Laid-off workers entering the re-employment service center; Other employees who have established labor relations with their own units (including temporary workers and rural laborers who have established labor relations). Unemployed people in urban enterprises and institutions can enjoy unemployment insurance benefits if they meet the following conditions in accordance with relevant regulations: they participate in unemployment insurance according to regulations, and their units and themselves fulfill their payment obligations according to regulations 1 year; Secondly, they didn't stop their employment because of their own wishes, and they registered as unemployed and had job requirements.

5. Maternity insurance

Maternity insurance is aimed at the physiological characteristics of fertility behavior. According to the law, when working women temporarily stop working and lose their normal income due to childbirth, the state or society provides them with material help. Maternity insurance benefits include maternity allowance and maternity medical services. The maternity insurance fund consists of the maternity insurance premium paid by the employer and its interest and overdue fine. Maternity allowance for female employees during maternity leave, medical expenses incurred during childbirth, family planning operation expenses for employees and other expenses related to maternity insurance stipulated by the state shall be paid from the maternity insurance fund.

All employers (including organs, social organizations, enterprises, institutions and private non-enterprise units) and their employees shall participate in maternity insurance. Maternity insurance is paid by the employer, and individual employees do not pay maternity insurance premiums. Maternity insurance premium shall be paid by the employer according to 0.7% of the total wages of employees in the previous year. Employees who enjoy maternity insurance benefits must meet the following three conditions: the employer has participated in maternity insurance for more than 6 months and paid maternity insurance premiums in full and on time; The relevant provisions of the family planning policy give birth or abortion; In the city's urban maternity insurance designated medical service institutions, or approved to be transferred to obstetric medical service institutions for production or abortion (including natural abortion and induced abortion).

The proportion of social security individuals and companies should be handled in strict accordance with the procedures and requirements stipulated in the above laws. In particular, different types of social security have different issues. The parties can submit relevant materials to the social security department for legal identification according to the actual industry, so as to avoid the wrong application of the law.

3. How to calculate the contribution ratio of state-owned enterprise endowment insurance according to the social security contribution base of state-owned enterprises?

Generally speaking, the proportion of enterprise contributions shall not exceed 20% of the total wages of enterprises (including those included in personal accounts), and it is really necessary for autonomous regions and municipalities directly under the Central Government to exceed 20% of the total wages of enterprises because of the large number of retirees and the heavy burden of endowment insurance. The proportion of basic old-age insurance premiums paid by individuals (hereinafter referred to as individual contributions) shall not be less than 4% of my contributions in 1997, and shall increase by 1 percentage point every two years from 1998, and finally reach 8% of my contributions. In areas where conditions permit and in years when wages increase rapidly, the growth rate of individual contributions should be appropriately accelerated.

According to the amount of 1 1% of my salary, I will set up a personal account for employees' basic old-age insurance, and all the individual contributions will be credited to the personal account, and the rest will be credited to the enterprise contributions. With the increase of the proportion of individual contributions, the share of enterprises should be gradually reduced to 3%. For personal account deposits, interest shall be calculated with reference to the bank deposit rate in the same period of each year. Personal account storage is only used for employee pension, and may not be withdrawn in advance. When employees are transferred, all personal accounts will be transferred. When an employee or retiree dies, the individual contributions in the individual account can be inherited.

If the individual payment period has accumulated to 15 years, the basic pension will be paid monthly after retirement. Basic pension consists of basic pension and personal account pension. When retiring, the monthly standard of basic pension is 20% of the average monthly salary of employees in the province, autonomous region, municipality directly under the Central Government or prefecture (city), and the monthly standard of personal account pension is the amount stored in my account divided by 120. If the individual payment period is less than 15 years, he will not enjoy the basic pension after retirement, and the amount stored in his personal account will be paid to him in one lump sum.

What is the payment standard of state-owned enterprise endowment insurance? What is the payment ratio? The proportion of enterprise contributions shall generally not exceed 20% of the total wages of enterprises (including personal accounts).

4. Social security payment base of state-owned enterprises Several central enterprises pay social security as local governments, and the minimum payment base is not lower than the provinces, municipalities directly under the Central Government and autonomous regions where social security is registered. 60% of the average salary of employees in non-private enterprises in the previous year, with a maximum of 300%.

According to social security data, under normal circumstances, the social security payment base of employees of central enterprises is higher than the average social wage in the last year where social security is registered, which is 100%.

Therefore, under normal circumstances, the retirement pension received by retired employees of central enterprises is generally higher than that of retirees of local enterprises with the same working years.

5. Adjustment of social security payment base of state-owned enterprises In actual work, enterprises often fail to pay social security according to the actual income (average annual salary) base of employees. Most enterprises pay social security for employees according to the local minimum payment base. From the perspective of laws and regulations, social security must be paid according to the actual salary base. There are usually two reasons why enterprises buy social security according to the minimum standards.

1. Enterprises should control their own costs; Controlling labor costs is the basic requirement of every boss for the human resources department.

This is the most common in practice.

2. Employees are unwilling to pay social security according to actual income; In labor-intensive enterprises, 80% employees are unwilling to participate in insurance according to actual income, and some employees are unwilling to participate in insurance.

6. The social security payment base of state-owned enterprises is high. What should I do if I make a false report? The average employer won't. The employer is interested in the ability of the client, so it is willing to hire you with the extra money you gave during the interview, which is related to your previous salary, but the relationship is not particularly big.

If the employer wants to dismiss the employee for this reason, the big reason is not that the employee falsely reported the previous salary, but that the employer is dissatisfied with the employee's ability, so the reason for dismissal is casually found. According to the provisions of Article 46 of the Labor Contract Law, if the employer terminates the labor relationship according to the provisions of Articles 36, 40 and 4 1, it shall pay economic compensation to the workers.

Article 47 stipulates that the economic compensation shall be paid to the laborer for one month's salary every year according to the number of years he has worked in this unit.

For more than six months but less than one year, it shall be counted as one year; If it is less than six months, economic compensation of half a month's salary shall be paid to the workers.

The monthly wage refers to the average wage of workers in the twelve months before the dissolution or termination of the labor contract.

7. 1. Payment base of endowment insurance for state-owned enterprises. What is the social security contribution of 202 1?

There are three ways for individuals to pay social security, one is through the unit or social security platform, and the other is to pay social insurance as a freelancer, as follows:

1, for employees of enterprises with units:

Monthly payment amount = my monthly payment base × payment rate. The monthly payment base is my average monthly salary in the previous year (60% to 300%), and the social security policies in different places are slightly different, and the payment ratio is also slightly different. Usually, the contribution rate of endowment insurance is 28%, and the minimum contribution rate of medical insurance is 4.2%.

2. Freelancers without units:

In accordance with the provisions of the payment base (local differences) according to a certain proportion of payment, local regulations are different. Endowment insurance is generally paid in the proportion of 18%-28%, and medical insurance is generally paid in the proportion of 6%- 10% of the local average social wage level in the previous year.

Second, 202 1 employee social security payment standard table

The social security payment base generally refers to the salary of the current month. The social security payment base is 60%-300% of the average social wage, and it is generally 60%-300% of the average social wage in various places. If the average wage is lower than the lower limit, it shall be calculated according to the lower limit, and if it exceeds the upper limit, it shall be calculated according to the upper limit.

Generally speaking, the payment base of social security for the insured is generally 40% for the lowest grade, 60% for the first grade, 80% for the second grade, 0/00% for the third grade and 300% for the highest grade. The specific payment grade is related to the individual's occupation and income, and the regional per capita wage level.

8. What is the social security payment base of state-owned enterprises? Our company made up the social security fee adjusted in 202 10/0/month when it paid its salary in June 1 0. 202 1 The adjusted payment base is 3,900 yuan, which is the same for all units. Our company pays 60% of the payment grade, and my salary is deducted by 4 16. 16 yuan every month. My unit earns about 900 yuan a month and can retire in three years.