How to calculate the base of five insurances and one gold?

The five insurance payment base refers to the payment base of the employer when paying social security to employees, which is generally 60% ~ 300% of the average social wage. The algorithm is divided into the following situations:

1, the monthly average of the employee's total wage income in the previous year is taken as the monthly payment base of this year;

2. For new employees, the full salary income of the employee in the current month is taken as the payment base;

3. 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.

The payment amount of five insurances and one gold varies from region to region, and the base is the total wages. The specific proportion should be consulted with the local labor department, and the payment ratio varies from place to place.

1. Pension insurance payment ratio: 20% for the unit (all included in the overall fund) and 8% for the individual (all included in the personal account).

2. Proportion of medical insurance payment: unit 10%, individual 2%+3 yuan.

3. Unemployment insurance payment ratio: unit 1%, individual 0.2%.

In addition, according to the national Regulations on Housing Provident Fund Management, state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions and their employees should pay the employee housing provident fund. Its calculation method is: housing accumulation fund = salary × 7% (individual contribution ratio)+salary × 7% (unit contribution ratio) (note: salary is the average monthly salary of employees in the previous year).

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

1, the social insurance premium, housing accumulation fund and individual tax directly withheld by the unit from employees' wages should be included in the payment base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful and other special post allowances should be included in the payment base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay;

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the base pay;

5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the travel expenses of employees, and 60% of its contracted income should be included in the base pay.

Legal basis: Article 73 of the Labor Law of People's Republic of China (PRC): Laborers shall enjoy social insurance benefits according to law under the following circumstances:

(1) Retirement;

(2) Being sick or injured;

(3) Being disabled at work or suffering from occupational diseases;

(4) unemployment;

(5) bearing.

After the death of an employee, his survivors shall enjoy the survivors' allowance according to law.

The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations.

Social insurance premiums enjoyed by workers must be paid in full and on time.

Regulations on the administration of housing provident fund

Article 16 The monthly deposit amount of employee housing provident fund shall be the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Seventeenth new employees began to pay the housing provident fund from the second month of work, and the monthly deposit amount was the employee's own salary multiplied by the employee's housing provident fund deposit ratio. The newly transferred employees of the unit shall pay the housing provident fund from the date when the transferred employees pay their wages, and the monthly deposit amount shall be the employee's monthly salary multiplied by the employee's housing provident fund deposit ratio.

Eighteenth employees and units housing provident fund deposit ratio shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.