How to calculate the proportion of social security base

The social security payment base is determined according to a certain proportion of employees' wage income. For example, if the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base; If it is lower than 60% of the local average wage of employees in the previous year, 60% will be the payment base.

Calculation method of total social security contributions:

(a) the amount of enterprise contributions = 20% of the total wages of enterprise employees; Individual contributions of employees = approved payment base ×7% (currently 7%).

(two) individual workers (including individual industrial and commercial households and freelancers) payment amount = approved payment base x18%.

The social security payment base is 60%-300% of the average social wage, generally based on my salary income in the previous year.

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. Wage income of employees

Social security payment ratio

The proportion of social security contributions consists of individual contributions and unit contributions. The provisions of social security contributions vary from region to region, and the base is the total wages. Because the payment base and compensation base of the five major social insurance types, such as pension, work injury, medical care, maternity and unemployment, are linked to the average salary of employees on the job last year, the increase of the average salary level will bring about the adjustment of various social insurance types.

Endowment insurance: the unit pays 2 1% per month, and you pay 8% yourself;

Medical insurance: the unit pays 9% per month, and you pay 2% plus 10 yuan's major illness co-ordination (major illness co-ordination mainly covers hospitalization);

Unemployment insurance: the unit pays 2% per month, and you pay1%yourself;

Work-related injury insurance: the unit is 0.5% per month, and you don't have to pay a penny yourself;

Maternity insurance: the unit is 0.8% per month, and you don't have to pay any money yourself.

To sum up, it is Bian Xiao's relevant answer about how to calculate the social security base ratio, hoping to help you.

Legal basis: Article 10 of the Social Insurance Law of People's Republic of China (PRC).

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly 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.

Article 16

Individuals who participate in the basic old-age insurance will receive the basic old-age pension on a monthly basis if they have paid a total of fifteen years when they reach the statutory retirement age.

Individuals who participate in the basic old-age insurance and pay less than fifteen years when they reach the statutory retirement age can pay for fifteen years and receive the basic pension on a monthly basis; Can also be transferred to the new rural social endowment insurance or urban residents' social endowment insurance, enjoy the corresponding pension insurance benefits in accordance with the provisions of the State Council.