What is the proportion of social security individuals and units

The proportion of social security borne by individuals and units is as follows:

1. Pension insurance: 16% for the unit, 8% for individuals;

2. Medical insurance: 10% for the unit, 2% for individuals;

3. Maternity insurance: 0.8% for the unit, individuals don't pay;

4. Unemployment insurance: 0.8% for the unit, 0.2% for individuals (for urban domiciles), individuals (rural household registration) do not pay;

5. Workers' Compensation Insurance: 0.2%-1.9% for the unit, individuals do not pay.

Employees in determining the contribution base, there are the following:

1, the unit from the employee's salary directly deducted and paid various social insurance premiums, housing provident fund and personal adjustment tax, etc., should be included in the contribution base;

2, the unit in the form of cash or bank deposits paid to the individual employee's transportation subsidies, telephone subsidies, lunch subsidies, holiday expenses, and payment of high temperature, Allowances for special positions such as high altitude, underground, toxic and hazardous, etc., shall be included in the contribution base;

3. Salaries paid by the unit to individual employees by way of commission on after-tax profits or dividends shall be included in the contribution base;

4. Employees under the base salary system shall be included in the contribution base for the income obtained by them based on the commission on the turnover or business performance as well as the related income situation;

5. 60% of the contracted income of employees who have implemented business contracting or expense underwriting and whose travel expenses are no longer reimbursed by the unit shall be included in the contribution base.

The law clearly stipulates that the scope of social security contributions and the way, involving employees' pension insurance and other social security costs, is the need for the employer and the employee *** with the specific circumstances of the employer should be strictly abide by the relevant provisions of the law for the employees to pay the relevant insurance, the specific circumstances of the case combined with the actual situation.

Legal Basis: Article 2 of the Social Insurance Law of the People's Republic of China

The state establishes a social insurance system of basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, and so on, to ensure that the citizens get material help from the state and the society according to the law in case of old age, illness, industrial injury, unemployment and maternity. The right to receive material assistance from the State and society in cases of old age, sickness, industrial injury, unemployment and childbirth.

Article 3

The social insurance system adheres to the policy of broad coverage, basic protection, multi-level and sustainability, and the level of social insurance shall be commensurate with the level of economic and social development.

Article 4

Employing units and individuals within the territory of the People's Republic of China*** and the State pay social insurance premiums in accordance with the law, and have the right to inquire about the records of payment of premiums and the records of individual rights and interests, and to request that the social insurance administration agencies provide social insurance counseling and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.