How to calculate the social security of employees of small and medium-sized enterprises

The amount of contribution = the contribution base multiplied by the contribution rate. Social security contribution base:The social security contribution base refers to the wage base used by the enterprise or individual employee to calculate the payment of social insurance premiums, and multiplying this base by the prescribed rate is the amount of social insurance premiums that the enterprise or individual should pay. The social security contribution base in each region is linked to the local average wage data.

I. What is the method of calculating social security for employees?

The amount of contribution = the contribution base multiplied by the contribution ratio.

1, social security contribution base: social security contribution base, is the enterprise or individual employee used to calculate the salary base for the payment of social insurance premiums, with this base multiplied by the prescribed rate, is the amount of social insurance premiums should be paid by the enterprise or individual.

The social security contribution base in each region is linked to the local average wage data. It is determined according to the monthly average of all wage income earned by employees from January to December of the previous year. It is determined once a year, and after it is determined, it will not be changed within a year. The time for social security base declaration and adjustment is usually in July.

Enterprises generally take the total wages of the enterprise employees as the contribution base, half of the individual employees will be the average monthly salary of the previous year for the individual to pay social insurance premiums for the wage base. In China, the contribution base is approved by the social insurance agency according to the declaration of the employer, according to the law.

2, the proportion of contributions: the proportion of contributions, that is, the rate of social insurance premiums levied. China's "Social Insurance Law" on social insurance levy rate did not make specific and clear provisions. According to the provisions of the current social insurance policy in China, we have implemented different social insurance insurance insurance, we have different contribution rates.

II. Concept

Social insurance is one of the most important components of the social security system. Therefore, when discussing the history of social insurance it is not possible to take social insurance out of social security.

Social insurance is a system in which the state, through legislation, compels the establishment of a social insurance fund to give necessary material help to workers participating in labor relations in case of incapacity or unemployment. Social insurance is not for profit.

Social insurance is mainly through the mobilization of social insurance fund, and within a certain range of social insurance fund to implement the overall transfer to the workers encountered labor risks to give the necessary help, social insurance for workers to provide basic livelihood protection, as long as the workers meet the conditions to enjoy the social insurance, that is, either with the employer to establish a labor relationship, or has been in accordance with the provisions of the payment of social insurance premiums, can enjoy the social insurance benefits. They are entitled to social insurance benefits. Social insurance is the core of the social security system.

Three characteristics

Characteristic 1: the objective basis of social insurance, is the risk of the labor field, the subject of insurance is the worker's person;

Characteristic 2: the main body of social insurance is specific. It includes workers (including their relatives) and employers;

Characteristic 3: Social insurance is compulsory;

Characteristic 4: The purpose of social insurance is to maintain the reproduction of the labor force;

Characteristic 5: The insurance fund is derived from the contributions of employers and workers and financial support. The scope of insurance objects is limited to workers, excluding other members of the society. The scope of insurance is limited to various risks in the labor risk, excluding other property, economic and other risks.

In order to protect the rights and interests of workers, the state has also stipulated that all employers need to pay social insurance for workers, and the amount of payment will be calculated according to the average income of the workers. If the employer does not pay social insurance for the workers, the laborers can demand it in accordance with the law, and when both sides can not be resolved through negotiation, they can also be resolved through litigation and so on.