How to fill in the payment base of individual endowment insurance for flexible employees

Under normal circumstances, each region will calculate the payment base according to the local average social wage standard of employees in the previous year. Assuming that the average social wage of employees in the previous year was 63,708 yuan, and the average monthly wage was 5,309 yuan, and flexible employees can choose the payment grades of 60%, 80%, 100% to 300%, then the corresponding payment bases are 3 185 yuan, 4,247 yuan and 5,309 yuan respectively. Among them, the old-age insurance is paid at 20% of the payment base, and the medical insurance is generally about 8% according to the local standard.

The social security payment base of flexible employees is the average monthly salary of the previous year. If my average monthly salary last year is lower than 60% of the average salary of employees in full-caliber urban units in the overall planning area last year, the payment base will be calculated at 60%; More than 300% of the average wage of employees in full-caliber urban units in the overall planning area last year, the payment base is calculated at 300%.

First, the payment base of social security for flexible employees is divided into several parts:

1, basic old-age insurance payment base:

(1) payment base: based on the average monthly salary of employees in the whole province in the previous year. The payment base for flexible employees to pay endowment insurance premiums shall be determined by themselves according to their monthly taxable wages and salary income. If the monthly taxable salary and salary income are higher than the average monthly salary of employees in the province in 2008, the payment base shall be100% of the average monthly salary of employees in the province in 2008;

(2) If the monthly taxable salary and salary income are lower than 60% of the average monthly salary of employees in the province in 2007, the payment base can be 60% of the average monthly salary of employees in the province in 2007. Payment ratio: 20% (8% of which is transferred to personal account)

2. Medical insurance payment base: payment ratio: 4%

3. Payment base of Medicaid for major diseases: payment ratio: 0.26%.

4. Supplementary medical insurance payment base: payment ratio: 0.5%.

Second, how to pay social security contributions for flexible employees? Without a unit, flexible employment is the mode of payment. The only social security that can be paid is medical insurance and endowment insurance, and the payment ratio of medical insurance is 8%. The contribution rate of endowment insurance is 20%, and the social security expenses of flexible employees are paid monthly. The specific payment standard is based on the average wage of the local society. The minimum payment base is 60% of the average salary and the maximum is 300%. The insured can freely choose the base of payment.

There are two kinds of flexible employment social security. One is to carry the original ID card and the original household registration book and go to the street office where the household registration is located to handle flexible employment social security in person.

In another case, you also need to bring your original ID card and the original household registration book, and personally apply to the IRS for a passbook or a UnionPay card with social security deducted, and fill in the social security type. After that, as long as the money in the UnionPay card is enough, it will be automatically deducted by the IRS every month.

Legal basis:

social security act

Twenty-third individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees of the employer 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.