Calculation method of personal social security base

1. Personal salary is 5500 yuan before tax. How to calculate the personal income tax and social security base?

2. Should the payment of the provident fund refer to the amount of the previous unit? How to calculate?

Help you analyze, first calculate how much social security needs to be deducted, and the calculation is as follows:

Medical insurance: 2% for individuals and 8% for units;

Endowment insurance: individual 8%, unit12%;

Unemployment insurance: individual 1%, unit 2%;

Industrial injury insurance: no individual, unit1%;

Maternity insurance: no individual, unit1%;

Provident fund: 3.5% for individuals and 3.5% for units.

Work injury and maternity insurance expenses shall be borne by the unit.

The salary is 5500 yuan per month, so the insurance premium to be paid is:

Medical insurance: 5500*2%= 1 10 yuan, unit 5500*8%=440 yuan;

Endowment insurance: 5500*8%=440 yuan, and the unit is 5500* 12%=660 yuan;

Unemployment insurance: 5500* 1%=55 yuan, and the unit is 5500*2%= 1 10 yuan;

Work-related injury insurance: no individual, unit 5500* 1%=55 yuan.

Maternity insurance: none for individuals, with the unit of 5500* 1%=55 yuan.

Provident fund: 5500*3.5%= 193 yuan, 5500*3.5%= 193 yuan.

So the individual's total is 802 yuan, and the unit's total is 1650 yuan.

The calculated data may be different from the actual data, but the calculation method is like this.

Therefore, the tax base to be paid is 5500-802=4698 yuan, and the calculation method of personal income tax is: (income -2000 yuan) * applicable tax rate-quick deduction, that is.

(4698-2000) *15%-125 = 279 yuan.

So the remaining balance is: 6000-802-279=49 19 yuan.

3. There is one item: one month's salary () yuan. How much should I add here?

Excluding tax and insurance, the salary should be around 49 19 yuan.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.