Base and proportion paid by five insurance and one gold company

The base and proportion of five insurances and one gold paid by the company are as follows:

1. Old-age insurance: the individual contribution ratio of old-age insurance is 8% of the base, and the unit contribution ratio is 20% of the base;

2. Medical insurance: the individual contribution rate of medical insurance is 2% of the base, and the unit contribution rate is10% of the base;

3. Unemployment insurance: the individual contribution rate of unemployment insurance is 0.2% of the base, and the unit contribution rate is 0% of the base;

4. Maternity insurance: individuals do not pay maternity insurance, and the proportion of unit payment is 0.8% of the base;

5. Work-related injury insurance: the individual does not pay for work-related injury insurance, and the proportion of unit payment is 0.8% of the base;

6. Provident fund: the individual contribution ratio of the provident fund is 12% of the base, and the unit contribution ratio is 12% of the base.

The calculation method of social security payment base is as follows:

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.

The conditions for social security payment are as follows:

1, establish a labor contract relationship with the employer and sign a labor contract;

2. The employer is a legal enterprise in China that has gone through the business license and other formalities and registered social security and housing provident fund according to regulations;

3. He is a legal citizen of China;

4, regardless of household registration, regardless of urban, rural, foreign and local, you can apply for social security five insurances and one gold.

To sum up, the payment base of social security is calculated according to the monthly average amount of all wage income of employees in the previous year. The payment base of social security can calculate the amount of social insurance premiums that enterprises or individuals should pay, and the calculation method is to multiply the payment base by the rate.

Legal basis:

Article 60 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.