Proportion of social security contributions of units and individuals

The proportion of social security contributions of units and individuals, taking the social security base of 3,000 yuan as an example, has the following points. As follows:

1, endowment insurance: the company pays 20%, that is, 600 yuan; Individuals pay 8%, 240 yuan;

2. Unemployment insurance: the company pays 1.5%, 45 yuan; Individuals pay 0.5%;

3. Work-related injury insurance: the company pays 1%, that is, 30 yuan; Individuals do not pay fees;

4. Maternity insurance: the company pays 0.8%, 24 yuan; Individuals do not pay fees;

5. Medical insurance: the company pays 10%, that is, 300 yuan; Individuals pay 2% plus 3 yuan, which is 60+3 yuan.

Legal basis: Article 10 of the Social Insurance Law of People's Republic of China (PRC).

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Article 23

Employees should participate in the basic medical insurance for employees, and employers and employees should jointly pay the basic medical insurance premiums in accordance with state regulations.

Article 33

Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, and the employees shall not pay the work-related injury insurance premium.

Article 44

Employees should participate in unemployment insurance, and employers and employees should jointly pay unemployment insurance premiums in accordance with state regulations.

Article 53

Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.

What are the rules for flexible employment to pay social security?

According to the relevant policies and regulations, individual industrial and commercial households and flexible employees shall participate in the basic old-age insurance and pay the basic old-age insurance premium from the month of enrollment, and shall not carry it forward. After the insured, the basic old-age insurance premium shall be paid in full and on time. If the payment is interrupted for various reasons, it shall not be paid again in the future, and the payment period before and after the interruption shall be calculated cumulatively. In a "payment year", this part of the payment personnel can take a regular or irregular flexible payment declaration method.