How to calculate the payment base of unit endowment insurance

Compared with the average monthly wage of society, if the wage income of employees is 3 times higher than the average monthly wage of society, the payment base shall be calculated at 3 times of the average monthly wage of society, and the above part shall not be calculated as the payment base; If the wage income of employees is lower than 60% of the average monthly wage, the payment base shall be calculated at 60% of the average monthly wage.

The calculation method of the old-age insurance base is that the average annual salary of employees in the previous year is divided by 12, which is the monthly payment base; If the wage income is 3 times higher than the average monthly wage of the society, the payment base shall be calculated according to the average monthly wage of the society, and the above part shall not be calculated as the payment base; If it is lower than 60% of the social average monthly wage, the payment base shall be calculated according to 60% of the social average monthly wage.

Calculation method of payment base:

1, the proportion of endowment insurance payment is 27%, and the payment base is the average monthly salary of the insured in the previous year.

2. Unemployment insurance payment ratio is 1. 5%, the payment base is the average salary of enterprise employees in the previous year.

3, the industrial injury insurance payment ratio is determined according to the industry differential rate (0. 2% to 3%), the payment base is the average monthly salary of the insured in the previous year.

4, the basic medical insurance premium payment ratio is 9%+ 1%, and the payment base is the average salary of enterprise employees in the previous year.

5. The proportion of mutual fund for large medical expenses is 1%, and the payment base is the average salary of employees in the previous year.

The materials required for social security payment are as follows:

1, personal social security, personal social security can only participate in old-age insurance and medical insurance, and you need to bring your valid ID card, unemployment certificate and two 1 inch photos to the local social security center;

2. The enterprise pays social security for its employees, and provides the original and photocopy of the enterprise business license, the original and photocopy of the organization code certificate, the photocopy of the ID card of the insured employee, the payroll of the insured employee and the official seal.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 12 of the Social Insurance Law.

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its 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.