A simple algorithm for the actual amount of social security payment in the annual report

Social security is social insurance, which has many advantages. Most people will pay social security on time. Payment of social security may vary from person to person. How to pay depends on whether the individual pays or the unit pays, and the amount paid may be different. 1. How is the social security payment calculated? Social security payment refers to the act of participating in various social security insurances and paying premiums. Generally refers to the payment of social endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. Social security payment is divided into two parts: unit payment part and individual payment part. Social security is divided into units and individuals. The specific social security contributions are: 1, endowment insurance, with units and individuals paying 20% and 8% respectively; 2, medical insurance, units and individuals pay 12%, 2% respectively; 3. Unemployment insurance, units and individuals pay 2% and 0% respectively; 4, maternity insurance units to pay 0.60%, individuals do not pay; 5, work-related injury insurance units pay 2%, individuals do not pay. Second, how is the social security payment base calculated? Social security payment should be based on employees' pre-tax wages, but the wages of wage employees are low and high. Those with low wages can only reach the statutory local minimum wage level, and those with high wages can reach dozens or even hundreds of times the average social wage level. In order to narrow the gap, it is stipulated that 60% ~ 300% of the average social wage is the payment base, and if the employee's payment wage is higher than 300% of the average social wage in the previous year, 300% of the average social wage in the previous year is the payment base; If the wages paid by employees are lower than 60% of the average social wage in the previous year, 60% of the average social wage in the previous year shall be the base of payment. For example, the average social wage 1000 yuan, the payment base can be 600 ~ 3000 yuan. Under normal circumstances, the determination of employees' payment wages is not based on the actual salary of the month, but on the average monthly salary of employees in the previous year. Taking Beijing as an example, before April 1 every year, the human resources department of the unit will confirm the average monthly salary of the previous year (June 65438+1October/kloc-0+June 65438+February 3 1), and on this basis, determine the social security payment base from April of that year to March of the following year. The statistical caliber of employees' wages should be calculated in strict accordance with the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics in June 1990+ 10/. The total wage consists of six parts: hourly wage, piece-rate wage, bonus, allowance and subsidy (except for travel allowance, missed meal allowance and one-child allowance), overtime wage and salary paid under special circumstances. Third, what benefits can you get from paying social security? 1. Provide living security when we are too old and weak to work. After paying the old-age insurance, you don't have to pay it again when you reach a certain age, and you can start receiving a monthly pension. You can enjoy a more comfortable old age by paying for basic necessities with a pension. Some people advocate paying commercial endowment insurance. Commercial endowment insurance, which takes the form of lump-sum deposit and withdrawal, can be withdrawn at one time, which seems to be very cost-effective. If the inflation rate is taken into account, you will find that the safety is not so good after careful calculation. Social endowment insurance takes the form of zero deposit and zero withdrawal. This money is not concentrated together, which gives people a feeling that it is not intuitive enough, but its security is absolutely no problem, and it will increase with the increase of the average living standard of society at retirement. Therefore, in order to ensure the old age, we should buy old-age insurance in this way: if the economic ability allows, we can buy commercial insurance as a supplement after paying social security; If the financial ability is not strong, give priority to buying social security. 2. Provide daily life and living security. Medical insurance, maternity insurance and industrial injury insurance will all play a great role in the event of accidents, which can be said to be life support. Unemployment insurance and housing accumulation fund provide living security for the unemployed and help their lives. I have met some young people who don't pay social security because they are in poor health. Xiao Xia is one of them. For companies working in Xiao Xia, if individuals give up paying social security (which is illegal for the company), they have to pay an extra 1000 yuan a month. Xiao Xia felt that she was still young and social security was useless, so she chose to receive 1000 yuan a month. Last winter, Xiao Xia was hospitalized with a sudden illness, but fortunately, the treatment was cured in time. However, Xiao Xia spent nearly 60,000 yuan in hospital, all at his own expense. How many months will it take to make up 65,438+0,000 yuan? Xiao Xia regretted it very much. After leaving the hospital for work, she quickly applied for social security. Therefore, young people or people with higher incomes should also carefully consider paying social security, and no one knows when something will happen. 3. In some big cities, social security is related to the qualifications of buying a house, settling down and buying a car. If you don't pay social security, you won't be qualified to buy a house, you won't be able to get an account, and you won't be able to participate in buying a car. 4. Social security for employees. Deducting social security when paying wages will reduce the payment of personal income tax. The national individual income tax policy stipulates that employee social security can be withheld and remitted before tax payment. After withholding and remitting the part that social security individuals should pay, the personal tax base will be reduced, and the personal income tax to be paid will also be reduced.