Xiamen Five Insurance and One Gold Payment Standard

Legal analysis: 1. Social insurance premium payment standard:

Social security payment base: 2793 yuan-13965 yuan.

Endowment insurance:

Payment ratio of registered employees in this city: unit 14%, individual 8%;

Payment ratio of floating population: unit 14%, individual 8%;

The proportion of flexible employees and laid-off workers in this city is 20%, all of which are paid by myself on a monthly basis;

Payment ratio of urban employees in public institutions: unit 14%, individual 8%;

Owners and registered employees of individual industrial and commercial households in this city: unit 12%, individual 8%;

Medical insurance:

Registered employees in this city: 8% for units and 2% for individuals;

Immigrants: 4% for employers and 2% for individuals;

The proportion of flexible employees and laid-off workers in this city is 10%, all of which are paid by myself on a monthly basis;

Employees in urban institutions: 8% in units and 2% in individuals;

Owners of individual industrial and commercial households in this Municipality and employees registered in this Municipality

(1) Owner: 10% is based on 2793 yuan.

(2) Registered employees in this city: based on the average salary of individuals in the previous year, they are paid at 10% (8% for employers and 2% for individuals).

Unemployment insurance:

Registered employees in this city: unit 2%, individual1%;

Migrant workers: unit 2%, individuals do not pay.

Flexible employees with household registration and laid-off workers in this city: flexible employees with employment difficulties pay 3% based on their average monthly salary in the previous year.

Employees of urban institutions: 2% of the unit, individual1%;

Owners and registered employees of individual industrial and commercial households in this city: 2% for units and 0/%for individuals;

Maternity insurance:

Payment ratio of registered employees in this city: unit 0.8%, and individuals do not pay.

Payment ratio of foreign personnel: 0.8% of the unit, and individuals do not pay.

Owners of individual industrial and commercial households and registered employees in this city: 0.8%, and individuals do not pay fees.

Industrial injury insurance:

(1) The average monthly salary of enterprise employees in the previous year is the payment base, which is paid in full by the employer according to the industry rate (not lower than the minimum wage standard);

(2) If the household registration personnel in this Municipality are employed in different places, the employment enterprise shall pay work-related injury insurance to the local social security collection department;

(3) Construction enterprises that participate in work-related injury insurance according to construction projects shall pay fees in accordance with the Measures for Migrant Workers in Construction, Mining and Stone Processing Enterprises to Participate in Work-related Injury Insurance (No.356 [2005] of Xiamen Government) and the provisions of rate adjustment;

(4) Municipal institutions (financial subsidies, self-financing, collectively-owned institutions) and private non-profit organizations, with the average monthly salary of employees in the previous year as the payment base, shall be paid by the unit at the payment rate of 0.5%.

Second, the housing provident fund deposit standard

The website of Xiamen Housing Provident Fund Management Center shows that the newly established housing provident fund system, within three years from the date of establishment, both units and employees can pay the housing provident fund at a rate of not less than 5%.

Units that have established the housing provident fund system for three years can determine the housing provident fund contribution ratio of units and employees within the range of 8%- 12%.

Central, provincial, subordinate units and non-public enterprises have been approved to relax to 15% units for temporary retention.

Units with operating losses in the previous year, or units that have been approved by the local tax authorities to postpone the payment of pension and unemployment insurance benefits, can apply to the municipal housing provident fund management center for reducing the proportion of housing provident fund deposit, but the minimum is not less than 5%. The time limit for reducing the deposit ratio of housing provident fund shall not exceed 1 year at a time. If it needs to be postponed due, the unit shall re-apply.

Xiamen will adjust the upper and lower limits of the monthly deposit of housing provident fund. The maximum monthly deposit of housing provident fund is 6,983 yuan, and the minimum deposit is 132 yuan.

Legal basis: Article 57 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall, within 30 days from its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.