What is the base of insurance payment?

1. What is the base of insurance payment?

1, and the insurance payment base is as follows:

(1) The total wages of all employees of the paying unit in the previous month shall be taken as the base for paying social insurance premiums in the current month. The per capita monthly payment base is lower than 60% of the province's average monthly salary last year, and the unit payment base is determined by 60%; More than 300%, according to 300% to determine the unit payment base;

(2) The total wages are calculated according to the caliber stipulated by the national statistical department, that is, the total labor remuneration paid directly by each unit to all employees in a certain period of time;

(3) Wages paid by the payer for retired and re-employed personnel, cooperative insured personnel, and personnel with social security relations in other units, which can produce retirement certificates, cooperative guarantee letters, social security codes and other relevant supporting materials, shall not be included in the unit payment base;

(4) From July of that year 1 to the end of June of the following year, the average monthly wage income of the paying individual in the previous year shall be used as the payment base of social insurance premiums;

(5) Whether the calculation caliber of wage income and total wages are consistent;

(6) If the individual's monthly salary income cannot be determined, the average monthly salary of employees in the whole province in the previous year shall be the payment base.

2. Legal basis: Article 15 of the Social Insurance Law of People's Republic of China (PRC).

The basic pension consists of overall pension and individual account pension.

The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.

Second, the proportion of five insurances and one gold

1, endowment insurance, unit 2 1%, individual 8%;

2. Medical insurance, unit 9%, individual 2%+3 yuan;

3. Unemployment insurance, unit 2%, individual1%;

4, industrial injury insurance, pay 0.5%;

5, maternity insurance, pay1%;

6. Housing accumulation fund: The employer pays the housing accumulation fund at 12% of the salary, and both units and individuals pay at 12% of the salary.