Labor contract law social security payment regulations

The Labor Contract Law provides that employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law. If an employer fails to pay social insurance premiums for a worker, the worker may terminate the labor contract. Workers are entitled to social insurance for retirement, sickness, work injury, unemployment, and maternity according to law.

First, Labor Contract Law Social Security Payment Regulations

The Labor Contract Law Social Security Payment Regulations are as follows:

Article 3 of the Labor Law: Workers shall enjoy equal rights to employment and choice of occupation, the right to remuneration for work, the right to rest and leave, the right to protection of occupational safety and hygiene, the right to vocational training, the right to social insurance and welfare, the right to request for the payment of social security and welfare, and the right to request for the payment of social security and welfare. social insurance and welfare, and the right to submit labor disputes, as well as other labor rights stipulated by law.

Article 72 of the Labor Law: The social insurance fund shall determine the source of funding according to the type of insurance and gradually implement social integration. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law.

Article 73: Workers shall be entitled to social insurance benefits under the following circumstances:

(1) retirement;

(2) illness or injury;

(3) work-related disability or occupational disease;

(4) unemployment;

(5) childbirth.

Upon the death of a worker, his survivors shall be entitled to survivors' benefits in accordance with the law. The conditions and standards for workers to enjoy social insurance benefits are prescribed by laws and regulations. Social insurance benefits enjoyed by workers must be paid in full and on time.

Second, individuals and units to pay the proportion of social security is how much

Individuals and units to pay the proportion of social security is the unit of pension insurance premiums to pay 19%, the individual to pay 8%; unemployment insurance premiums unit to pay 0.8%, the individual to pay 0.2%; medical insurance premiums: the unit to pay 10%, the individual to pay 2%; industrial accident insurance and maternity insurance is not required. The individual to pay, all by the enterprise to pay.

Third, social security contribution base

remind you, urban workers basic pension, basic medical, unemployment, industrial injury and maternity five social insurance unit contribution base for the unit of the individual employee contribution base and the employee's personal contribution base, the employee's personal contribution base for the previous year, the average monthly salary. The social security contribution base is as follows:

1. Employee salary income is higher than 300% of the average salary of local employees in the previous year, 300% of the average salary of local employees in the previous year for the contribution base;

2. Employee salary income is lower than the average salary of local employees in the previous year of 60% of the average salary of local employees in the previous year of 60% of the average salary of local employees in the previous year for the contribution base;

3. -60%, according to the actual declaration. Employee salary income can not be determined, the contribution base according to the local labor administration department announced the average salary of local employees in the previous year for the contribution to determine the wage.