Calculation of social security payment in Beijing

In order to make up for the loss of employee's personal account amount caused by the enterprise's late payment of employee's old-age insurance premium, the overdue old-age insurance premium shall be implemented in accordance with DocumentNo.. 19997. The calculation method is as follows:

Payment amount = the average social wage of the previous year at the time of payment * (the annual payment wage base should be added with% of the average social wage) ×× payment ratio× payment coefficient.

The calculation method of social security payment is as follows: payment amount = average social wage of the previous year at the time of payment * (base salary of the payable year and average social wage) * payment ratio * payment coefficient, in which: the payment ratio is implemented according to the current enterprise payment ratio, that is, 28%, 20% for enterprises and 8% for individuals. The starting point of the repayment coefficient is 1. 1, and the coefficient increases by 0. 1 every year before the repayment year, and is calculated year by year.

1. Repayment amount: Repayment amount = average salary of social workers in the previous year at the time of repayment × arrears index of the year to be compensated × payment ratio × repayment coefficient.

2. Personal account gold Personal account gold = average salary of social workers in the previous year × unpaid index of the year to be paid × 1 1% × payment coefficient.

3. Individual contribution in personal account = individual contribution = average salary of social workers in the previous year × annual arrears indicator × individual contribution ratio × contribution coefficient.

4. The supplementary year in the calculation formula of individual account fund and individual account fund payment shall not be earlier than 1 996.

5. Cumulative calculation of overdue amount.