Xiamen social security contribution base 2019, Xiamen social security contribution ratio, Xiamen social security contribution base upper and lower limits

2019 Xiamen social security contributions, according to the "Xiamen Municipal People's Government on the continuation of the implementation of the phased reduction of some of the social insurance premiums of the enterprise's notice", "Xiamen Municipal Bureau of Human Resources and Social Security, Xiamen Finance Bureau, Xiamen Local Taxation Bureau on the phased reduction of the unemployment insurance premium rate of the notice on the relevant issues" the document requirements , the implementation of the reduction of employers and individuals to pay social security premiums.

1. Pension Insurance

The rate of the part paid by employers is adjusted from 14% to 12%; the rate for individuals is adjusted to 8%.

2, medical insurance

The rate of basic medical insurance premiums for urban workers in the city was adjusted from 8% to 6%, and the rate of basic medical insurance premiums for foreign workers was adjusted from 4% to 3%; the individual rate was adjusted to 2%.

3, unemployment insurance

Unemployment insurance unit contribution part of the employer's unemployment insurance unit rate from 1.5% adjusted to 0.5%, the city's personal contribution part of 1% adjusted to 0.5%, foreign employees do not have to pay.

4, work-related injury insurance

Except for the group work-related injury insurance for construction projects, other work-related injury insurance will be reduced by half on the current basis.

Supplementary: The social insurance premiums for management and technical staff of foreign employees can be paid according to the contribution standard for employees in the city. Taiwan, Hong Kong, Macao, overseas Chinese personnel and foreigners employed in the city may participate in social insurance according to the contribution standard for foreign employees or foreign management and technical personnel.

Xiamen social security contribution ratio

Xiamen social security contributions according to the difference in household registration, and then divided into two ratios of foreign workers as well as the city's household workers. The proportion of Xiamen social security contributions, depending on whether the household registration is Xiamen, and then further look at the old age, medical, unemployment, maternity, and industrial injury individual and unit to pay the proportion.

1, pension insurance

Unit company to pay the proportion of 12%; individual employees to pay the proportion of 8%.

2, unemployment insurance

(1) the city's household registration workers company to pay 0.5%, individuals pay 0.5%;

(2) foreign workers workers company to pay 0.5%, individuals do not pay.

3, maternity insurance

Unit company to pay 0.7%, individuals do not have to pay.

4. Medical Insurance

(1) The company pays 6% for local workers and 2% for individuals;

(2) The company pays 3% for foreign workers and 2% for individuals.

5. Worker's Compensation Insurance

Worker's Compensation Insurance is mainly based on the company, according to the industry, and then the unit to pay; individuals do not have to pay Worker's Compensation Insurance.

Xiamen social security contribution base upper and lower limits

Xiamen social security contribution base upper limit, is in accordance with the 2017 Xiamen City, urban non-private sector in the average wage of on-the-job employees 300% of the determination of the Xiamen City, Xiamen social security contribution base lower limit, in accordance with the 2017 Xiamen City, urban non-private sector in the average wage of on-the-job employees 60% of the determination of the base. Determined. The specific upper and lower limits of the Xiamen social security contribution base depends on the specific contribution program.

1. Basic Pension Insurance

The contribution base is determined according to the average monthly salary of the person in the previous year, of which the upper limit of the contribution base is 18,864 yuan/month and the lower limit of the contribution base is 1,700 yuan/month.

2, basic medical insurance

Also in accordance with the previous year's average monthly salary to determine the contribution base, social security contributions to the base ceiling is 18,864 yuan / month; the lower limit of the contribution base is 3772.8 yuan / month.

3, unemployment insurance

Unemployment insurance Xiamen household workers, which the lower limit in accordance with the Xiamen City wage standard 1700 yuan / month to determine the upper limit is not required.

4, maternity insurance

The employees who participate in maternity insurance, the upper limit of the contribution base is determined by 18,864 yuan/month, and the lower limit of the contribution base is determined in accordance with 3,772.8 yuan/month.

5, Workers' Compensation Insurance

Enterprise employees' average personal monthly salary of the previous year as the contribution base, of which the lower limit is determined in accordance with the Xiamen wage standard of 1,700 yuan/month.