Proportion and base of payment of five insurances and one gold in Shenyang

The payment ratio of five insurances and one gold is:

1. The payment ratio of five insurances and one gold consists of the unit payment ratio and the individual payment ratio. The specific payment ratio of five insurances and one gold is as follows: endowment insurance: the unit payment ratio is 16%, and the individual payment ratio is 8%.

In 20 19, a comprehensive plan to reduce the social insurance premium rate was implemented, and the contribution rate of enterprise pension insurance units was reduced to 16% in all provinces. This is an institutional arrangement, not a phased policy. At the same time, it is required that the provinces whose current unit contribution ratio is less than 16% should formulate transitional measures. The wages paid by individual employees are all credited to individual accounts, and the proportion of individual contributions is 8% nationwide. At the same time, it is stipulated that the upper and lower limits of the individual contribution base are determined according to 300% and 60% of the average salary of local employees. In 20 19, the comprehensive plan to reduce the social insurance premium rate was promulgated and implemented, which adjusted the average salary of employees used to check the upper and lower limits of individual contribution base from the average salary of employees in non-private units to the average salary of employees in full-caliber units, appropriately lowered the upper and lower limits of individual contribution base, correspondingly reduced the payment burden of low-income employees and some enterprises, and promoted the national unification of the policy of checking the contribution base.

2. Medical insurance: the contribution rate of employee medical insurance units: about 6% of the total wages of employees; It may vary from place to place. For example, in the Regulations of Beijing Municipality on Basic Medical Insurance (revised in 2005), the employer pays the basic medical insurance premium according to 9% of the sum of all employees' salary bases. "Measures of Shanghai Municipality on Basic Medical Insurance for Employees" The employer shall pay the basic medical insurance premium according to the proportion of 9% of its payment base and the local additional medical insurance premium according to the proportion of 2% of its payment base. Individuals pay 2% of their wage income. Guiding opinions of the General Office of the State Council on establishing and improving the outpatient mutual assistance guarantee mechanism for employees' basic medical insurance (Guo Ban Fa [202 1] 14No.) 2% of the insured payment base. Opinions of the State Medical Insurance Bureau and the Ministry of Finance on Establishing a Medical Insurance Treatment List System (No.5 of Medical Insurance Fa [202/KLOC-0]) The contribution rate of medical insurance units for employees is about 6% of the total wages of employees. Employee contribution rate: 2% of my salary.

3. Unemployment insurance: the unit pays 2%, and the individual pays 1% (migrant workers do not pay). The "Regulations on Unemployment Insurance in Anhui Province" units pay unemployment insurance premiums at 2% of their total wages; The employee shall pay unemployment insurance premium at 1% of his salary, which shall be withheld and remitted by the unit. The peasant contract workers employed by the unit do not pay unemployment insurance premiums.

4. Maternity insurance: The maternity insurance fund is incorporated into the employee's basic medical insurance fund, which is determined according to the sum of the payment ratio of the employer's participation in maternity insurance and employee's basic medical insurance, and the individual does not bear any expenses. Opinions of the General Office of the State Council on comprehensively promoting the implementation of the merger of maternity insurance and basic medical insurance for employees (Guo Ban Fa [20 19] 10No.) The maternity insurance fund is merged into the basic medical insurance fund for employees, and the collection is unified, and the overall level is consistent. According to the sum of the payment ratio of the employer's participation in maternity insurance and employee's basic medical insurance, the employee's basic medical insurance rate of the new employer is determined, and the individual does not pay maternity insurance premium.

5. Work-related injury insurance: individuals do not bear any expenses, and the proportion paid by the unit varies from place to place and from industry to industry. On July 22nd, 20 15, Ministry of Human Resources and Social Security and the Ministry of Finance issued a notice on adjusting the industrial injury insurance rate policy (No.71issued by Ministry of Human Resources and Social Security). According to the National Economic Industry Classification (GB/T4754-20 1 1), different industries implement different industrial injury insurance industry benchmark rates. From the perspective of industry, the total wages of employees in the employing units are roughly divided into eight grades: 0.2%, 0.4%, 0.7%, 0.9%, 1. 1.3%, 1.6%, 1.9%.

Housing accumulation fund: the proportion of units and employees paying housing accumulation fund shall not be less than 5% and not higher than 12%. Employees in the same unit use the same proportion. Regulations on the Management of Housing Provident Fund (revised on 20 19) Article 18 The deposit ratio of housing provident fund for employees and units shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.

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

The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.