Why are the payment bases of the five insurances different?

The bases of social endowment insurance and medical insurance are inconsistent. What is the reason? In the process of participating in social endowment insurance and medical insurance, under normal circumstances, the amount is exactly the same, because you have to create a unique base to pay your own five insurances and one gold, so it will not be any different for the employees of the company. Because after all, you only have one salary, so _ is that in the process of paying social security, commercial insurance must be applied together, and it is impossible to apply separately, that is to say _

The practical reasons are discussed as follows, and examples are given to illustrate that the upper and lower limits of the social security payment base are formulated with reference to the average wage of employees. If the employee's specific salary is lower than the minimum value of the social security payment base, the employee shall pay according to the lower limit standard. If the specific wages of employees are higher than the limit of social security payment base, they will be paid according to the limit standard. Among them, the upper and lower limits of social security contributions in many areas are set with reference to 60% and 300% of the average wages of employees with all-round social development in the previous year.

In many places, the minimum and maximum payment bases of medical insurance and social security are set with reference to 60% and 300% of the average salary of employees in social development in the previous year. If the average monthly income of social development in a certain area is 6,000 yuan, the average monthly income of local social development in the previous year is 7,000 yuan. The minimum social security payment is 3600 yuan, and the maximum social security payment base is 18000 yuan. The minimum base of medical insurance and social security payment is 4200 yuan, and the maximum base of social security payment is 2 1000 yuan.

If the specific monthly salary is lower than the minimum value of the social security payment base, the individual payment base shall be implemented according to the lower limit of the social security payment base. If the specific monthly salary is between the lower limit and the upper limit of the social security payment base, the individual payment base shall be implemented according to the specific salary. If the specific monthly salary is higher than the upper limit of social security payment base, the individual payment base shall be implemented according to the upper limit of social security payment base.

The most essential factor is that the infrastructure of individual social security rules and regulations will become smaller and smaller, and the disparity between the rich and the poor will narrow.

Among the five social security risks, pension, medical care and unemployment are paid jointly by enterprises and employees, while work-related injuries and maternity are paid separately by enterprises. The payment base of employee contributions is: the monthly average of the total wage income in the whole year is the monthly payment base of this year (new employees take the full salary income in the month when they start paying wages as the payment base; The payment base of the part paid by the unit is: the sum of the monthly payment bases of all insured employees in the unit is taken as the monthly payment base of the unit.

The determination of the payment base is more complicated, such as:

(1) Social insurance premium, housing accumulation fund and personal income tax directly withheld and remitted by the unit.

(two) transportation subsidies and telephone subsidies paid by the unit to employees in the form of cash or bank deposits.

(three) the wages paid by the unit to individual employees through after-tax profit commission or dividends.

Legal basis: Regulations of People's Republic of China (PRC) on Labor Insurance.

Article 7 All the labor insurance expenses stipulated in these Regulations shall be borne by the enterprise administration or the employing unit that implements labor insurance, part of which shall be paid directly by the enterprise administration or the employing unit, and the other part shall be paid by the enterprise administration or the employing unit and handed over to the trade union for handling.

Article 8 Where an enterprise applies for labor insurance in accordance with these Regulations, its administration or employer shall pay 3% of the total wages of all employees of each enterprise as labor insurance money every month. This labor insurance premium shall not be deducted from the wages of employees, nor shall it be levied on employees alone.