What is the meaning of the contribution base of five insurance

The contribution base of the five insurance and one gold is the social security base, which refers to the employee's social insurance contribution base in a social security year. The contribution base and the contribution ratio of the five insurance and one gold determines the final amount of the five insurance and one gold contribution, the social security contribution base is generally determined according to the average social wage, 60% - 300% of the average social wage for the lower limit and upper limit of the contribution base. The five insurance and one gold of the working staff by the unit and the staff *** with the payment, unit enterprises in accordance with the staff in the previous year from January to December declared personal income tax wages, salaries tax items of the monthly average amount to determine the employee's contribution base.

Five insurance and one gold refers to the collective name of several kinds of protection treatment given to workers by employers, including pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance, and housing provident fund.

The contribution base is used to determine the standard of individual and in-place social security contributions. The contribution base is the basic base for the insured to pay social insurance, between 60% and 300% of the average social wage. The contribution base multiplied by the contribution rate is the amount you should pay for insurance.

The contribution base is the basis for the proportional contribution of the insured. For a company, the contribution base is the total salary of all the company's employees; for an individual, the contribution base is the individual's monthly salary. Generally, the contribution base is the salary income of the person in the previous year.

Legal basis:

Article 2 of the Social Insurance Law of the People's Republic of China The State establishes a social insurance system for basic pension insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, etc., and guarantees the right of citizens to obtain material assistance from the State and the society according to the law in the case of old age, illness, industrial injury, unemployment and maternity. The right to receive material assistance from the State and society in cases of old age, sickness, industrial injury, unemployment and childbirth.

Article 4 Employing units and individuals within the territory of the People's Republic of China shall, in accordance with the law, pay social insurance premiums, and shall have the right to enquire about the records of payment of premiums and individual rights and interests, as well as to demand that the social insurance administration organizations provide social insurance advice and other relevant services. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.

Article 8 Social insurance agencies provide social insurance services and are responsible for social insurance registration, records of individual rights and interests, and payment of social insurance benefits.

Article 9 The trade unions safeguard the lawful rights and interests of the employees in accordance with the law, and have the right to participate in the study of major social insurance matters and in the social insurance supervisory committees, and to supervise matters relating to the social insurance rights and interests of the employees.

Article 41 If the employing unit of an employee fails to pay the work-related injury insurance premiums in accordance with the law and a work-related accident occurs, the employing unit shall pay the work-related injury insurance benefits. If the employer fails to pay, the first payment shall be made from the Work Injury Insurance Fund.

The work injury insurance treatment paid in advance from the work injury insurance fund shall be repaid by the employer. If the employer fails to do so, the social insurance administration organization may recover the compensation in accordance with the provisions of Article 63 of this Law.

Article 44 Employees shall participate in unemployment insurance, and the employer and the employee shall pay unemployment insurance premiums in accordance with state regulations***.