What is the calculation method of the minimum wage for paying social security?

Social insurance includes the types of insurance that need to be insured. For different insurances, employers and workers have different proportions to bear, but they all aim to safeguard the legitimate rights and interests of workers. So if workers receive the minimum wage in this city, they also have to pay social security ... If you want to know more about the calculation method of the minimum wage for paying social security, let's have a look with me.

1. What is the calculation method of social security minimum wage payment?

The amount of social security payment is calculated according to the local social wage of the previous year, which is different every year.

For example, the average salary of a prefecture-level city is 20,000, then the pension insurance payment is 20,000 * 20% = about 4,000/year, and the medical care is 20,000 *10% = about 2,000/year.

In addition, it is also stipulated that the lowest grade and the highest grade are not less than 60% of the average monthly salary of social workers, and the highest grade is 300% of the average monthly salary of employees. Generally, the lowest grades are mostly.

Insured by the unit, with the actual salary as the payment base.

Two, the proportion of units and individuals to pay social security

1, medical insurance: 2% for individuals and 8% for units;

2. Endowment insurance: 8% for individuals and 20% for units;

3. Unemployment insurance: individual 1%, unit 2%;

4. Industrial injury insurance: no individual, unit1%;

5. Maternity insurance: no individual, unit1%;

6. Provident fund: individual 10%, unit 10%.

Work injury and maternity insurance expenses shall be borne by the unit.

Third, how should the company calculate the payment base for helping employees pay social security?

The social security payment base is calculated according to the local average social wage in the previous year.

The employee payment base is approved according to the average monthly salary of the previous year; The newly-established employees and newly-added employees of the employing unit shall be approved according to their salary in the month when they join the company. I last year's average monthly salary or starting monthly salary is lower than 60% of the average monthly salary of employees in the city last year, which is approved according to 60% of the average monthly salary of employees in the city last year; More than 300% of the average monthly salary of employees in the city last year, according to 300% of the average monthly salary of employees in the city last year. How to determine the payment base of social insurance units?

The total wages of enterprises included in the cost and the total wages of individuals are different categories.

The total wages of enterprises are included in the cost (including wages, bonuses, allowances, etc.). ) including social security funds (pension funds, retirement funds, medical insurance, unemployment insurance), housing accumulation funds, medical expenses paid for retired employees, various funds, trade union funds, employee education fees and other welfare funds.

Generally, the total wages of individuals are wages, bonuses and allowances, and the pension insurance, unemployment insurance and provident fund paid by individuals are the total wages paid. The total personal salary here is the basis of enterprise accounting.

Personal insurance premiums withheld and remitted by the company are also included in the company's total wages.

Now it is a legal society, and many things closely related to life are inseparable from the law, so we should know some legal knowledge.