How is the five insurance and one pension stipulated?

National Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Finance:

1. Pension insurance: the unit pays 19% and the individual pays 8%. There are two conditions for receiving pension insurance benefits: you must have reached the legal retirement age, and you must have paid contributions for 15 years or more.

2. Medical insurance: 6% for the unit and 2% for the individual. From the date of enrollment and payment of contributions, 6 months before enjoying the basic medical insurance for employees.

3. Worker's compensation insurance: paid by the employer. The rate of work injury insurance is divided into 0.6%-3.6%*** 8 grades, social security agencies in accordance with the characteristics of the industry to which the unit belongs to approve the rate.

4. Maternity insurance: paid by the employer. The rate of maternity insurance is 0.3%. If a male employee is insured for maternity insurance and his wife is not, he can also enjoy a certain maternity allowance when he gives birth.

5. Unemployment insurance: the unit pays 0.6% and the individual pays 0.4%. Unemployment insurance must be paid for one year before it can be enjoyed, and it is generally 2 months for one year and 4 months for 2 years, but the maximum time limit for enjoying it cannot be more than 24 months.

6, housing provident fund: unit and individual contributions are equally matched. Housing Provident Fund must be a continuous normal contribution of 6 months to apply for the use of two purposes: one can be used to apply for loans for home purchase or renovation, and the other is that you can directly withdraw cash from the account.

7, freelancers, flexible employment can participate in four types of insurance, urban and rural residents of basic pension insurance, urban and rural residents of basic medical insurance, enterprise workers basic pension insurance, enterprise workers basic medical insurance.

One, the social security provident fund company contribution ratio of 43.5%

(pension 20% + medical 8% + unemployment 2% + maternity 1% + industrial injury 0.5% + provident fund 12%).

Two, social security provident fund personal contribution ratio is 23%

(pension 8% + medical 2% + unemployment 1% + provident fund 12%).

In the case of a monthly salary of 10,000 yuan, the contribution standard according to the wage base payment, the company in addition to the burden of 10,000 monthly salary, in addition to the expenditure of 4,350 yuan of five insurance premiums, the individual should bear part of the 2,300 yuan, can be deducted before tax. If the monthly salary is more than 10,000, as the contribution standard has a maximum limit, according to the above assumptions, the company for the individual to pay the maximum limit of 4,350 yuan.

The ratio of an individual's actual paycheck in hand to the total amount spent by the company is shown in the following table:

When the salary is low, the percentage of paycheck in hand is mainly affected by the five insurance policies and one pension

As the salary rises, the five insurance policies and one pension remain unchanged, and the percentage of paycheck in hand is mainly affected by the super progressive tax rate

When the salary tends to infinity, the percentage of paycheck in hand will be infinitely close to 55%, as the The top marginal tax rate on wages is 45%