Teacher social security payment base

Legal analysis: first, the proportion of teachers' five insurances and one gold payment is 1, and the proportion of pension insurance units is 21%; Individual contribution ratio: 8%. 2. Payment ratio of medical insurance units:11%; Individual contribution ratio: 2%. 3. Unemployment insurance unit contribution ratio:1.5%; Individual contribution ratio: 0.5%. 4. Payment ratio of maternity insurance unit:1%; Individuals do not bear the payment. 5. Payment ratio of industrial injury insurance unit: 0.5%; Individuals do not bear the payment.

Second, the ratio of teachers' five insurances and one gold is 1. Generally speaking, public teachers belong to the formal establishment of state enterprises, are fully funded educational units, and do not need to pay endowment insurance, so there are only four insurances and one gold; Teachers in private schools are contracted and need to pay five insurances and one gold. 2. The five insurances and one gold paid by teachers include endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund. Among them, individuals participate in paying insurance, such as pension, medical care, unemployment insurance and other social security projects, as well as provident fund. 3. As for how to calculate teachers' five insurances and one gold, this is also divided into public and private teachers. Generally, the standard for private teachers to pay five insurances and one gold is the same as that of local enterprise employees. You can consult the social security bureau or the housing provident fund management center. 4. In terms of "five risks", the sharing ratio between units and individuals is generally: 20% for pension insurance units and 8% for individuals; 6% for medical insurance units and 2% for individuals; Unemployment insurance unit 2%, individual1%; 1% maternity insurance shall be borne by the unit; 0.8% of work-related injury insurance is also borne by the unit, and individual employees do not bear maternity and work-related injury insurance. In terms of "one gold", the proportion of units and individuals is generally between 5%- 12%, and the proportion of units and individuals paying provident fund is the same.

Legal basis: Article 23 of the Social Insurance Law of People's Republic of China (PRC), employees shall participate in the basic medical insurance for employees, and both employers and employees shall pay the basic medical insurance premium according to the provisions of the state. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.