How the proportion of social security contributions is calculated

The calculation of the proportion of social security contributions is as follows:

1. If an employee's salary income is more than 300% of the average salary of the local employees in the previous year, the contribution base is the amount of the 300%.

2. If the salary income of the employee is less than 60% of the average salary of the local employees in the previous year, the contribution base shall be the amount of 60%.

3. If the employee's salary income is between the above two standards, the contribution base is determined according to the actual salary income.

4. If it is not possible to determine the employee's salary income, the contribution base is determined according to the average salary of the employees in the previous year issued by the local labor administration department.

Social security contributions:

1. Pension insurance: units and individuals pay in accordance with the prescribed ratio, usually a higher proportion of unit contributions;

2. Medical insurance: including basic medical insurance and supplemental medical insurance, by the unit and the individual **** the same payment;

3. Unemployment insurance: the unit and the individual are required to pay, but the proportion of the individual's contribution is smaller

4, industrial injury insurance: only by the unit to pay, does not involve personal contributions;

5, maternity insurance: again, only by the unit to pay, individuals do not need to pay. Overall, the percentage of social security contributions is set by the government and may vary from region to region.

In summary, the calculation of the proportion of social security contributions is based on the relationship between the employee's salary income and the local average wage of the previous year, if more than 300% of the average wage as a base, less than 60% of the average wage as a base of 60%, and between the two is calculated according to the actual income, can not be determined in accordance with the income of the local average wage of the previous year to determine the basis for the contribution.

Legal basis:

The Law of the People's Republic of China on Social Insurance

Article 4

Employers and individuals within the territory of the People's Republic of China are required to pay social insurance premiums in accordance with the law, and they have the right to inquire about the records of payment and individual rights and interests, and to request social insurance agencies to provide social insurance consulting and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise the payment of contributions for them by their own units.