What is the social security tax rate?

Legal analysis: 1, endowment insurance

(1) Individual contributions are paid at 8% of the average monthly salary of employees in the previous year (the minimum is 40% of the salary of employees in the previous year, and the maximum is 300% of the salary of employees in the previous year).

(2) The unit payment is paid according to 22% of the average monthly salary of the employee in the previous year.

2. Medical insurance

Unit 10%, individual 2%3 yuan 3, unemployment insurance.

1% unit, 0.2% individual 4. Work injury insurance

According to the industry scope divided by the unit, the industrial injury rate is determined, and the industrial injury rate is between 0.5% and 2%. 5. Maternity insurance.

Unit 0.8%, individual does not pay.

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

1. All social insurance premiums, housing accumulation fund and personal adjustment tax directly withheld from employees' wages should be included in the payment base.

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful special post allowances should be included in the payment base.

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay.

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the payment base.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.