What is the base for companies to pay social insurance?

The base for the company to pay social insurance is determined according to the average wage income of all employees in the previous year 12 months. The employees who have just entered the company shall be calculated based on the monthly salary income of the employees on the day when they start to pay fees. The reference unit shall take the sum of the monthly payment bases of all insured children of the unit as the monthly payment base of the unit.

1. What is the base for the company to pay social insurance?

(1) The payment base of social insurance units shall be determined according to the monthly average of all employees' wage income in the previous year from 1 to 12. For new employees who just joined the company, the payment base is the annual salary income of the employee's starting salary. The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

1, the payment base is a parameter for paying social insurance premiums, which is determined according to the average monthly income of the insured person in the previous year and the local upper and lower limits.

Individual payment amount = payment base multiplied by payment proportion

At present, the individual contribution rate of employee pension insurance is 8%, the individual contribution rate of medical insurance is 2%, and unemployment insurance is 1%. Your payment base is 2 156, and your monthly social security personal payment amount =2 156 times1%= 237.16.

2. If you are unemployed after leaving your job, you can participate in the endowment insurance for flexible employees. The proportion of individual contributions for endowment insurance is 20%. If the base number is 2 156, then the monthly payment of endowment insurance is 43 1.20.

3. Pensions cannot be estimated. Pension calculation involves the insured's payment time, payment base over the years, local social wages over the years and other factors, and the future payment base and local social wages are unpredictable.

(II) Article 15 of the Social Insurance Law. The basic pension consists of a general pension and a personal account pension. The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.

Second, the proportion of five insurances and one gold payment.

(1) endowment insurance

1, the average monthly salary of employees in the year above the individual contribution is the base (the minimum number is 60% of the salary of employees in the whole city in the previous year; The highest figure is 8% of the city's employees' wages in the previous year.

2. The unit payment is paid according to 22% of the average monthly salary of the employee in the previous year. From June 65438+1 October1day, 2006, Ministry of Human Resources and Social Security adjusted the size of the individual pension account from 165438+ 0% of my contribution salary to 8%.

The previous policy was that individual contributions and 3% unit contributions were all included in individual pension accounts, and unit contributions 19% were transferred to social pooling, while the new policy also included 3% of unit contributions in social pooling to solve the problem of empty accounts in pension accounts.

(2) Medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (the minimum amount is 60% of the city's employees' wages in the previous year): unit 10%, individual 2% 3 yuan;

(3) Unemployment insurance

Unit 1%, individual 0.2%;

(4) Industrial injury insurance

According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;

(5) Maternity insurance

Payment ratio: 0.8% of the unit, and individuals do not pay.

(6) Provident fund

Taking Beijing as an example, the proportion of provident fund deposit: according to the actual situation of enterprises, choose the proportion of housing provident fund deposit. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing. Since the second half of 2009, Beijing has uniformly stipulated that all employers should pay housing provident fund at 12% of their wages. Units and individuals are 65438+ 02% of salary.

If a newly established company wants to buy social insurance for its employees, it should open an enterprise social security payment account with the social security department of the local government within 30 days after the successful registration with the local industrial and commercial bureau. There are many ways to pay social security, such as going to the service window of the social security center or opening online channels.