202 1 What is the social security base?

Legal Analysis: From July, 20265438 1 day, the upper limit of social security payment base in this city was adjusted to 31KLOC-0/4 yuan/month. The lower limit of social security payment base should be 60% of the average wage of employees in full-caliber urban units. Considering the impact of the COVID-19 epidemic on economic and social development, in order to reduce the burden on enterprises, according to the Notice of the Ministry of Finance of Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China, on Relevant Issues Concerning Social Insurance Payment in 20021year (No.2 issued by the Ministry of Human Resources and Social Security [202 1]), the lower limit of social insurance payment base in this city will be put in place in two years, starting from July 20021year.

1. Pension insurance contribution ratio: 28% of the employee's salary base (including 20% of the unit and 8% of the individual).

2. Payment ratio of work-related injury insurance: 0.5%, 1% and 2% of the total payment base of employees in this unit, which is determined according to the risk degree of the unit.

Fixed payment ratio, work-related injury insurance premium paid by the unit, the unit employees do not pay.

3. The proportion of medical insurance payment: 65,438+00% of the employee's salary base (including 8% of the unit and 2% of the individual).

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

Fifth people's governments at or above the county level shall incorporate social insurance into the national economic and social development plan.

The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance.

The state supports social insurance through preferential tax policies.

Seventieth social insurance agencies shall regularly announce to the public the participation in social insurance and the income and expenditure, balance and income of social insurance funds.

Seventy-second social insurance agencies should be established in the overall planning area. According to the needs of the work, with the approval of the local social insurance administrative department and the organization management organ, the social insurance agency may set up branches and service outlets in this overall planning area.

The personnel expenses of social insurance agencies and the basic operating expenses and management expenses incurred in handling social insurance shall be guaranteed by the finance at the same level in accordance with state regulations.