Social security payment rules

In terms of social security payment, individuals need to pay pension insurance, medical insurance and unemployment insurance, while maternity insurance and industrial injury insurance do not need to be paid.

Everyone's social security payment base is different, and the proportion of social security payment in each region is slightly different, which can be calculated according to their own actual situation.

Proportion of social security individual and unit contributions

"Five insurances" refers to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises. Individuals do not need to pay fees. It should be noted here that "five risks" are legal, but "one gold" is not.

Payment ratio

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).

The proportion of medical insurance payment: 8% for the unit and 2% for the individual.

Unemployment insurance payment ratio: 2% for the unit and 0/%for the individual;

Work-related injury insurance payment ratio: the unit pays 1% for you every month, and you don't have to pay a penny yourself;

Maternity insurance payment ratio: the unit pays you 1% every month, and you don't have to pay a penny yourself;

Payment ratio of provident fund: 5%- 12%, within which the employer can decide and adjust, generally 8%. Individuals and employers make equal contributions 1: 1.

(A) social security contributions

Social security payment calculation

Social security payment = payment base x sum of five insurance payment ratios (endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance)

(b) payment infrastructure

1, composition of monthly payment base of personnel category

2. Individual employees are the monthly average of the total annual wage income.

3. The full salary income of the new employee in the current month; If it cannot be determined, the average salary of local employees in the previous year published by the local labor administrative department shall be adopted.

4, individual industrial and commercial households and flexible employees in the region where the annual average wage of urban workers.

5. The monthly average of the basic salary, national unified allowance, standardized allowance (regional additional allowance) and year-end one-time bonus (including participating units) of the staff of government organs in the previous year.

6. The monthly average of the basic salary, national unified allowance and performance pay of employees in public institutions in the previous year.

7. The sum of the monthly payment base of all insured employees of the insured unit.

The social insurance payment base is fixed for one year in the same payment year and will not be changed halfway.

What's the use of social security?

1, pension insurance? In order to support the elderly, workers can receive pensions when they reach the legal retirement age;

2. Medical insurance is used for medical reimbursement when employees are sick;

3. Unemployment insurance means that employees receive living expenses after unemployment;

4. Maternity insurance is a maternity reimbursement and related treatment for employees when they give birth;

5. Work-related injury insurance refers to the payment of medical expenses or compensation for work-related injuries for employees who have suffered work-related injuries;

legal ground

Social insurance law

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. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country.

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.