How to pay five insurances and one gold in Nanjing?

Base of social insurance payment for employees in Nanjing:

The five social insurances in Nanjing adopt a unified payment base. The payment base of employees in the current year (July to June of the following year) is their average monthly wage income in the previous natural year (that is, the total wage income in the previous natural year divided by the actual payment months). The total wage income refers to the total labor remuneration paid directly by the employer to employees, which consists of six parts: hourly wage, piece-rate wage, bonus, allowance, overtime wage and wages paid under special circumstances.

According to the average wage growth level of employees in Nanjing, the upper and lower limits of the payment base are determined every year. If the wage income of employees exceeds the upper limit of the payment base, the excess will not be included in the payment base; If the wage income of employees is lower than the lower limit of the payment base, the payment base shall be determined according to the lower limit.

The employer's newly recruited employees shall take the salary income of the starting month as the payment base of the current year. If it is impossible to determine the wage income of employees, the payment base shall be determined according to the average wage of employees in the province last year.

All five social insurances have a clear payment ratio. According to the regulations, employers of five social insurances should bear 16% endowment insurance, 8% medical insurance, 4 yuan garbage disposal fee, 0.5% unemployment insurance, 0.4% work injury insurance and 0.8% maternity insurance. Workers should bear 8% of the endowment insurance, 2% of the medical insurance, 10 yuan's serious illness insurance and 0.5% of the unemployment insurance. Paying employee social security fees is calculated according to a clear payment ratio, so it is necessary to clarify the social security payment base.