Calculation formula of individual social security payment base

Social security payment amount = payment base × payment ratio.

1, endowment insurance

Individual contributions are paid at 8% of the average monthly salary of employees in the previous year. The unit payment is paid according to 22% of the employee's average monthly salary in the previous year.

2. Medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (at least 60% of the salary of employees in this city in the previous year): unit 10%, individual 2%+3 yuan;

3. Unemployment insurance

Unit 1%, individual 0.2%;

4. Work 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. Reserve 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.

Article 12 of the Social Insurance Law of People's Republic of China (PRC) * * * The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.