How to calculate the proportion of social security contributions?

Social security payment amount = payment proportion * payment base social security payment proportion

(Taking normal enterprises in Chongqing as an example, social security standards vary from place to place):

Endowment insurance: the company pays 16.00% and the individual pays 8.00%;

Industrial injury insurance: the company pays 0.60%, and the individual does not;

Unemployment insurance: the company pays 0.50% and the individual pays 0.50%;

Maternity insurance: the company pays 0.50%, and the individual does not;

Medical insurance: the company pays 8.00% and the individual pays 2.00%;

Large medical treatment: the company pays 1.50%, and the individual pays 5 yuan.

The upper limit of paying social security base is 3 times of the average monthly salary of employees in the previous year, and the lower limit is 60% of the average monthly salary of employees in the previous year. Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July.

For example, let's look at the foreign household registration staff. Suppose Xiao Wang is a resident from other places and comes to work in this city from other places with a monthly salary of 4,000 yuan. At this time, Xiao Wang's five risks are calculated as follows:

Endowment insurance: 1800×0.2=360 yuan.

Medical insurance: 3234×0.05= 16 1.7 yuan.

Unemployment insurance: 1800×0.005=9 yuan.

Industrial injury insurance: different industries may vary greatly, and ordinary industries generally range from a few yuan to more than ten or twenty yuan.

Maternity insurance: my average monthly salary last year is not less than 60% of the social salary last year, and the enterprise pays 0.7%): 4,000× 0.007 = 28 yuan.

The amount of five insurances to be paid by such a foreign household registration staff in one month is (assuming that the industrial injury insurance is 10 yuan): 360+161.7+9+10+28 = 568.7 yuan (6824.4 yuan/year). Of which, the company pays 216+97.02+9+10+28 = 360.02 yuan (4,320.24 yuan/year), and the individual pays 144+64.68= 208.68 yuan (2,504.688 yuan).

Let's take a look at the registered personnel in this city. Suppose Xiao Li is a registered resident of this city and is employed in this city. His monthly salary has always been 4,000 yuan, which is more than 1 year (if it does not exceed his average monthly salary in the previous year, it can be calculated according to the prescribed minimum standard). At this time, Xiao Li's five risks are calculated as follows:

Endowment insurance (my average monthly salary in the previous year is not lower than the minimum wage standard, and the enterprise pays 12% and the individual pays 8%): 4,000× 0.2 = 800 yuan.

Medical insurance (my average monthly salary in the previous year is not less than 60% of the social salary in the previous year, 7% paid by enterprises and 2% paid by individuals): 4,000× 0.09 = 360 yuan.

Unemployment insurance (my average monthly salary in the previous year is not lower than the minimum wage, and the enterprise pays 0.5% and the individual pays 0.5%):4000×0.0 1 = 40 yuan.

Work-related injury insurance (my average monthly salary last year was not lower than the minimum wage standard, and the work-related injury insurance rate of my unit): Different industries may vary greatly, and the average industry is generally more than ten or twenty yuan.

Maternity insurance (my average monthly salary in the previous year is not less than 60% of the social salary in the previous year, and the enterprise pays 0.7%): 4,000× 0.007 = 28 yuan.

In this way, the amount of five insurances to be paid by a registered employee in this city in one month is (assuming the industrial injury insurance in 20 yuan): 800+360+40+20+28= 1248 yuan (14976 yuan/year), of which the company pays 480+280+20+20+.