Which law stipulates the base of social security contributions?

Legal provisions on the payment base of various social insurance premiums:

1, basic old-age insurance:

Article 12 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "The employer shall pay the basic old-age insurance premium according to the proportion stipulated by the state and the total wages of its employees, which shall be credited to the basic old-age insurance pooling fund. Employees should pay the basic old-age insurance premium in accordance with the proportion of their wages stipulated by the state and record it in their personal accounts. "

2, the basic medical insurance premium:

Article 23 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "Employees shall participate in the basic medical insurance for employees, and employers and employees shall pay the basic medical insurance premiums in accordance with state regulations."

Paragraph 3 of Article 2 of the State Council's Decision on Establishing the Basic Medical Insurance System for Urban Employees stipulates: "The medical insurance premium shall be paid by the employer and the employees. The employer's contribution rate should be controlled at about 6% of the total wages of employees, and the employee's contribution rate is generally 2% of his salary income. With the economic development, the contribution rates of employers and employees can be adjusted accordingly. "

3. Unemployment insurance premium:

Article 44 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "Employees shall participate in unemployment insurance, and employers and employees shall pay unemployment insurance premiums in accordance with state regulations."

Article 6 of the Regulations on Unemployment Insurance stipulates: "Urban enterprises and institutions shall pay unemployment insurance premiums at 2% of their total wages."

4. Work injury insurance premium:

Article 35 of the Social Insurance Law of People's Republic of China (PRC): "The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency."

5. Maternity insurance:

Article 53 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "Employees shall participate in maternity insurance, and employers shall pay maternity insurance premiums in accordance with state regulations, while employees shall not pay maternity insurance premiums."

Extended data:

Social insurance fund:

According to the Social Insurance Law of People's Republic of China (PRC)

Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. All social insurance funds shall be accounted for according to the types of social insurance, and a unified national accounting system shall be implemented.

The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.

Article 65 Social insurance funds shall achieve balance of payments through budgets. When the social insurance fund is insufficient to pay, the people's governments at or above the county level shall give subsidies.

Article 66 The social insurance fund shall establish its budget according to the overall level. The budget of the social insurance fund shall be compiled separately according to the social insurance items.

Article 67 The preparation and examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.

Article 68 Social insurance funds shall be deposited in special financial accounts, and specific management measures shall be formulated by the State Council.

Article 69 Social insurance funds shall be invested and operated in accordance with the regulations of the State Council under the premise of ensuring safety, so as to maintain and increase the value.

Social insurance funds shall not be used for illegal investment and operation, for balancing other government budgets, for building or rebuilding office buildings, and for paying personnel expenses, operating expenses and management expenses, or for other purposes that violate laws and administrative regulations.

Seventieth social insurance agencies shall regularly announce to the public the participation of social insurance and the income, expenditure, balance and income of social insurance funds.

Article 71 The state establishes a national social security fund, which consists of funds allocated by the central government and raised by other means approved by the State Council, and is used to supplement and regulate social security expenditure. The national social security fund is managed and operated by the national social security fund management and operation organization, and the value is maintained and increased on the premise of ensuring safety.

People's Republic of China (PRC) Central People's Government-People's Republic of China (PRC) Social Insurance Law