The relationship between the five insurance payment base and salary

The relationship between the five insurance payment base and salary:

The five insurance payment base is based on the previous year's average monthly salary of the province's enterprises in the workforce to be approved by the individual five insurance payment base is the monthly average of the total annual salary as the contribution base.

The rules of the five insurance and one gold payment base are as follows:

1. Salary is less than 60% of the average social wage, according to the average monthly social wage to pay five insurance and one gold.

2. If the salary is between 60% and 300% of the average social wage, then the pre-tax salary is the base for the payment of five insurance premiums.

3. If the salary is more than 300% of the average social wage, it will only be three times the average social wage as the base for the payment of five insurance and one gold.

I, five insurance and one gold payment base is what it means

Five insurance and one gold payment base by five insurance payment base and one gold payment base two parts, of which, five insurance refers to social security, one gold refers to housing fund.

1, five insurance payment base is what: items included in the total wage statistics, including the sum of the employee's wages, bonuses, allowances, subsidies and other income. When an employer declares the wage base for social insurance contributions, the unit contribution base is the average monthly gross salary of all employees of the unit in the previous year.

2, a gold payment base is what: housing fund contribution base in accordance with the individual's average monthly salary for the previous year adjusted once a year. Unit housing fund last contribution month in June of that year, and the number of normal contributions to the number of employees is greater than zero units are required to make base adjustments. The monthly contribution base of the Employees' Housing Provident Fund is the average monthly salary of the employees in the previous year. The average monthly salary of the employee should be calculated according to the items included in the total wages.

Second, the five insurance and one gold payment base and the relationship between wages

The five insurance and one gold payment base and wages are related, social security base and the relationship between wages that social security payment base should be in accordance with the wages of the workers should be paid as the base of social security payments.

The base for the payment of social security fees by the employer is determined by the total wages of the employees of the organization, and the base for the payment of contributions by the employees is determined by the wages of the employees themselves.

But in practice, it is calculated on the basis of the average monthly salary of the previous year, and there is also an upper limit and a lower limit, the specific amount depends on the actual situation in each region.

Generally, my average monthly salary is less than 60% of the average monthly salary of local workers, 60% of the average monthly salary of local workers; more than 300% of the average monthly salary of local workers, 300% of the average monthly salary of local workers, more than the part of the salary not be credited to the base of the contribution.

Three, the average social wage affects the scope of the contribution base

The relationship between the social security contribution base and the wage is in fact mutually influential, because each year the social security departments around the world are in accordance with last year's social average wage to adjust the scope of the contribution base. Generally in accordance with the previous year, the full caliber of the average monthly salary of unit employees 60%-300% to set the upper and lower limits of the contribution base, so the average social wage, we have to bear the social security costs will naturally be raised, the contribution base will also be adjusted.

Four, wage base by the unit reported

Each unit for social security procedures, you need to fill out the employee's wage base, need to be reported in accordance with the employee's average monthly salary, and not reported how much can be. And once the reported wage base exceeds the upper and lower limits of the social security contribution base, then you need to follow the social security minimum or maximum contribution base for the calculation of social security costs, can not exceed such a standard contribution.

So we must pay special attention to the relationship between the social security contribution base and the salary, and every year after the adjustment of the upper and lower limits of the social security contribution base, our social security costs may also be affected, so we must be based on the actual situation to the confirmation of social security costs. The five insurance is a fixed percentage, or according to the contribution base to the social security costs of the calculation.

Fifth, the specific calculation method of social security payment

1. Pension insurance: the unit to pay 22% of the employee's gross salary, personal 8%.

2. Medical insurance: if the contribution rate is 9.5%, the unit pays 7.5%, the individual pays 2%.

3. Worker's Compensation Insurance: Worker's Compensation Insurance is fully paid by the unit, and the percentage of contribution can be 60% of the social level base or 100%.

4. Maternity insurance: Maternity insurance is fully paid by the unit, and the contribution rate is generally 6%.

5. Unemployment insurance: you can pay 3% of 60% of the social base or 3% of 100$ of the social base.

Legal basis:

The People's Republic of China Social Insurance Law

Article 3 After reaching the statutory retirement age, the individual participating in the basic pension insurance for employees, the cumulative contributions of less than fifteen years (including the extension of contributions in accordance with the provisions of Article 2), you can apply for a transfer to the domicile of the location of a new type of rural social old-age pension insurance or social old-age pension insurance for urban residents, to enjoy the corresponding pension insurance benefits. corresponding pension insurance treatment.

If an individual who has participated in the basic pension insurance for employees reaches the statutory retirement age and has made contributions for less than fifteen years (including the extension of contributions in accordance with the provisions of Article 2) and has not been transferred to the new type of rural social pension insurance or the social pension insurance for urban residents, the individual may apply in writing for termination of the basic pension insurance relationship of the employee. Upon receipt of the application, the social insurance agency shall inform him/her in writing of his/her right to transfer to the new type of rural social pension insurance or urban residents' social pension insurance and of the consequences of terminating his/her basic pension insurance relationship, and upon his/her confirmation in writing, shall terminate his/her basic pension insurance relationship, and pay to him/her a lump sum of his/her personal account savings.