Social security fee single base double base

The factors that need to be considered when paying social insurance premiums from the social security payment base, as well as the final amount of fees to be paid, are all calculated through the social security payment base. First, what is the social security payment base? Social security payment base is one of the approved bases of social insurance payment, which generally has upper and lower limits. The upper and lower limits in most parts of the country are 60%~300% of the average social wage in the previous year, and the lower limits in some areas such as Beijing are 46%. However, according to national requirements, it will gradually transition to 60% by 2020. In fact, the social security payment base is still very complicated. There are four kinds of insurance in our country: basic old-age insurance, basic medical insurance, industrial injury insurance and unemployment insurance. Maternity insurance used to exist, but it was merged into basic medical insurance at the end of 20 19. The payment bases and even the upper and lower limits of these four insurances may be different. Second, how is the social security payment base calculated? Individual employees take the average monthly salary as the payment base; The employer takes the sum of the individual payment bases of employees as the payment base. Wages of employees include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc. The social security payment base is 60%~300% of the average social wage. If the average social wage is 1000 yuan, the payment base can be 600 yuan ~3000 yuan. 1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base; 2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base; 3, the employee's salary is between 300% and 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll. Third, how to calculate the social security payment fee? In fact, the amount of money we pay for social security every year is equal to the payment base × the payment ratio. To be honest, the payment ratio is more complicated. At present, the proportion of social security contributions that can be unified nationwide is endowment insurance. In fact, the payment ratio of endowment insurance is also divided into employer employment and flexible employment participation payment. The employer employs 8% of the employee's contribution base, and the employer takes 16% of the employer's contribution base. For flexible employees, due to low and unstable income, they all have to bear the cost of old-age insurance. Generally, the country pays 20%, which is 4 percentage points lower than the participation of enterprises. If it is a payment base of 9,700 yuan, the total payment ratio of units and individuals can reach 35%, which means that only social security fees can be paid about 3,500 yuan in 65,438+10. According to the minimum payment base, the social security fee payment may be only about half. In order to reduce the burden on enterprises, the state allows small and medium-sized enterprises to reduce the burden of social insurance premiums from February. In some cases, only employees need to pay their own part, and the proportion of payment is almost 10.3%~ 10.5%, which means that individuals bear about 1000 yuan per month. In fact, most of the funds paid by individuals for social security will go into personal accounts for old-age care and medical care. In case of death, they can inherit, and individuals will not suffer. The higher the payment base, the higher the social security benefits, especially the pension benefits, which is also the national incentive measures. If the employer fails to pay social security to everyone according to the real payment base, workers can defend their rights.