How to calculate the base of five insurances and one gold?

The payment base of five insurances and one gold is the average salary of employees in the previous year or the salary in the first month of employment.

Taking Zhengzhou City, Henan Province as an example, the social security payment base is as follows:

The social security payment base of the insured units in the city is based on the sum of the salary bases of all employees. Enterprise employees pay the basic old-age insurance premium based on their average monthly salary in the previous year (hereinafter referred to as the payment wage base). The average monthly salary of employees of government agencies and institutions in the previous year (the salary included in the payment base project according to national and provincial regulations) is used as the base of individual payment salary.

If the average monthly wage of employees is lower than 60% of the average wage of employees in full-caliber urban units in the province, the payment wage base shall be calculated at 60%; More than 300% of the average wage of employees in full-caliber urban units in the province, not included in the payment wage base.

Flexible employees who participate in the basic old-age insurance for enterprise employees can choose to declare an appropriate base for payment of wages between 60% and 300% of the average wage of employees in full-caliber urban units in the province, and pay the basic old-age insurance premium from the month of enrollment. They can choose to pay the basic old-age insurance premium monthly, quarterly, semiannually or annually.

Taking the housing accumulation fund in Zhengzhou City, Henan Province as an example, the provisions on employee contributions are as follows:

In 20 19, the average wage of employees in non-private units in Zhengzhou was 88,030 yuan. According to the requirement published by the statistics department that the monthly deposit base of housing provident fund should not exceed three times the average salary of employees in the previous year, the upper limit of the monthly deposit base of housing provident fund in 2020 is 22,009 yuan, and the upper limit of the monthly deposit amount of housing provident fund is 5,282 yuan. According to the minimum wage standard of Zhengzhou in 20 19 years 1900 yuan, the lower limit of the monthly deposit base of housing provident fund is 1900 yuan, and the lower limit of the monthly deposit amount of housing provident fund is 190 yuan.

Provisions on deposit of flexible employees

In 2020, the proportion of housing provident fund for flexible employees will be 20%. According to the average annual salary of employees in private enterprises in Zhengzhou in 20 19 published by the statistics department, the upper limit of the monthly deposit base of housing provident fund for flexible employees is12,840 yuan, and the upper limit of the monthly deposit amount of housing provident fund is 2,568 yuan. The minimum monthly deposit base of housing provident fund for flexible employees is 2570 yuan, and the minimum monthly deposit amount of housing provident fund is 5 14 yuan.

Extended data

Payment method of five insurances and one gold:

The company with five insurances and one gold needs to bear part of it and deduct it directly from the company's bank account, and the employees also need to bear part of it and deduct it from the employee's salary. Because different places are different, the monthly social security and provident fund fees will be different.

In other words, for enterprises, in addition to paying wages every month, they also need to pay extra expenses such as five insurances and one gold for employees; For employees, the expenses of five insurances and one gold will be deducted before the salary is paid, and then the personal income tax will be deducted, so the actual salary of employees will be reduced.

Baidu encyclopedia-five insurances and one gold

Zhengzhou Municipal Bureau of Human Resources and Social Security-The contribution rate of basic old-age insurance for urban workers in Zhengzhou City has decreased.

Zhengzhou Housing Provident Fund Management Center-About Adjusting the Proportion of Housing Provident Fund in 2020