How much does Guangzhou social security plus provident fund pay?

Social security contributions have different payment bases in different places. First, the upper and lower limits of the "five insurances and one gold" payment base of Guangzhou social security have changed greatly. According to the 20 16 social insurance payment base comparison table issued by Guangzhou Local Taxation Bureau and the relevant data of last year, it can be seen that from July 20 16 to June 20 17, the upper limit of the employee pension insurance payment base in Guangzhou was raised from 14958 yuan to 16575 yuan, and the lower limit was maintained. The upper limit of employee medical insurance payment base is raised from 1856 1 yuan to 20292 yuan, and the lower limit is raised from 37 12 yuan to 4058 yuan. The upper limit of unemployment insurance payment base is raised from 1856 1 yuan to 20292 yuan, and the lower limit is still 1895 yuan (the minimum wage has not been adjusted). Guangzhou Housing Provident Fund Management Center said that the upper limit of the deposit base and the deposit ratio of the provident fund have also changed. After July, the upper limit of the provident fund deposit base was raised from 30,935 yuan to 33,820 yuan, and the lower limit was still 1.895 yuan. The upper limit of the deposit ratio is reduced from 20% to 12%. According to the structural reform plan of the supply side in Guangdong Province, the upper limit of the contribution base of the provident fund has been reduced from 5 times to 3 times of the average monthly salary. However, the notice issued by Guangzhou Housing Provident Fund Management Center on July 1 day did not make a rigid provision. It is only stipulated that the average monthly salary of employees in the deposit unit with good economic benefits is higher than 20,292 yuan, and the employee deposit base may not be truthfully declared for the time being, but the maximum amount shall not exceed 5 times, that is, 33,820 yuan. The adjustment of the upper and lower limits of the payment base mainly affects people with higher incomes. The reporter found that the adjustment of the upper and lower limits of the payment (deposit) base has a great impact on the after-tax wages of people with higher incomes, and the maximum deposit ratio of provident fund has been lowered from 20% to 12%, which has greatly increased wages. After adjustment, the adjusted individual contribution for five insurances and one gold =16575× 8%+19000× 2%+19000× 0.2%+19000×12% = In other words, the adjusted salary is lower than before 152.5 yuan. Examples of low-income people after adjustment: Suppose the salary is 2408 yuan, and the contribution ratio of provident fund is 12%. Before adjustment, the individual payment for five insurances and one gold = 2408× 8%+3712× 2%+3712× 0.5%+2408×12% = after-tax salary 1844.736 yuan. After adjustment, the individual payment for five insurances and one gold is = 2408× 8%+4058× 2%+4058× 0.2%+2408×12% = 570.876 yuan, and the individual tax is 0. After-tax salary 1837. 124 yuan. The adjusted salary is 7.6 12 yuan lower than that before adjustment. Second, the calculation standard of employee social security payment base: the monthly average of the employee's total salary income in the previous year is the monthly payment base of this year, in which: the new employee of this unit takes the full-term salary income of the employee's starting month as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit. The total wage income of employees in the previous year refers to all monetary income obtained by employees in the whole calendar year from June 65438+1 October1February 3 1 last year, including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. 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) Social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld from employees' wages should be included in the payment base. (2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base. (3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base. (4) Employees who implement the basic salary system will be included in the payment base according to their turnover or business performance. (5) after the implementation of business contracting or cost contracting, the unit will no longer reimburse the travel expenses of its employees, and 60% of its contracted income should be included in the payment base. People working in Guangzhou need to know the base and proportion of social security payment in Guangzhou, especially when individuals pay social security, they can pay reasonable social security in accordance with relevant regulations, so as not to let social security funds affect their lives, but also to ensure that they can be fully guaranteed.

Legal objectivity:

Article 10 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in the basic old-age insurance, and both employers and employees shall pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.