Kunming social security payment base 20 19, Kunming social security payment ratio, Kunming social security payment base upper and lower limits.

Kunming social security payment base 20 19

What is the base of social security payment in Kunming, 20 19? The payment base of five insurances and one gold is generally 60%-300% of the average salary of employees in the previous year. The specific performance is as follows:

1. If the average salary of last year is 300% or more higher than the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated according to 300% of the average monthly salary.

2. If the average salary of last year is lower than 60% or less of the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated according to 60% of the average monthly salary.

3. If the average salary of last year was between 60% and 300% of the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be declared according to the actual salary.

The specific provisions of the payment base:

1, old-age insurance and industrial injury: the payment standard is 3 107 yuan/month, and the payment base is 15537 yuan/month.

2. Medical insurance treatment for serious illness: the payment base is 3676 yuan/month, and the payment base is 18378 yuan/month.

3. Unemployment insurance: the payment base is 2500 yuan/month, and the payment base is 18378 yuan/month.

6. Housing accumulation fund: According to the local annual wage standard, the off-line (Kunming) is 20 13 100 yuan, and the on-line is 300% of the city average wage.

Note: There are 27 social security payment grades for flexible employees in Kunming, of which the total standard is 40%-300% of the average monthly salary. Insured employees can declare the social security payment base according to their personal income level.

Proportion of social security payment in Kunming

Social insurance is a kind of contributory social security, which is mainly paid by employers and workers themselves, and subsidized by the government and bears the ultimate responsibility. As the city's average wage level will be adjusted every year, the social security payment standard will also change accordingly. So, what is the social security payment ratio in Kunming? Let's take a look:

1. Endowment insurance: unit contribution ratio 16%, individual contribution ratio 8%.

2. Medical insurance: the unit contribution rate is 9.9%, and the individual contribution rate is 2%.

3. Unemployment insurance: the unit contribution rate is 0.5%, and the individual contribution rate is 0.5%.

4. Work-related injury insurance: the unit contribution rate is 0.5%, and individuals do not pay.

Upper and lower limits of social security payment base in Kunming

Social endowment insurance is an insurance system in which employers and workers jointly pay fees, so that employees can enjoy pension insurance benefits according to law after retirement. Among the five types of social insurance, endowment insurance is the part that most people pay attention to. Let's find out what the upper and lower limits of Kunming's social security payment base are.

1, individual industrial and commercial households

The proportion of endowment insurance premium paid is 20% of the average salary of employees in the previous year, all of which are paid by individuals, and the proportion of personal accounts is 1 1%. Payment is made by individuals to local taxes.

2. Insured employees of agricultural reclamation enterprises

The payment base is 60% of the average wage of employees in the city last year, and the payment is borne by the insured individual. Considering the income of employees in agricultural reclamation enterprises, in order to reduce the burden on employees, the payment ratio was 12% in 2003, increased by one percentage point every year from 2004 to 2008, and reached 20% in 2009. The bookkeeping ratio of personal account is 1 1%.

3, enterprise employees

The proportion of paying endowment insurance premiums is 28% of the total wages of enterprise employees, not higher than 300% of the average wages of employees in the previous year and not lower than 60% of the average wages of employees in the previous year. Among them, the company pays 20%, the employee pays 8%, and the personal account account number is 1 1%, which is paid by the employee's unit. The renewal insurance premium for flexible employees shall be paid at the rate of 20% of the social wages of this Municipality in the previous year, which is the same as the insurance premium paid by individual industrial and commercial households.