Proportion of social security contributions

Abstract: The proportion of social security payment refers to the proportion of social security fees that enterprises and employees need to pay for relevant personnel according to the social insurance system.

The proportion of social security contributions includes endowment insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance. Different regions, urban and rural residents, different payment periods and different enterprise scales will have different proportions of different social security projects. Take the old-age insurance as an example, employees need to pay 8% of the personal social security premium, and enterprises need to pay more than 20% and less than 22% (the specific proportion is stipulated by the region). That is to say, enterprises need to pay a certain proportion of insurance premiums while paying social security for employees.

The specific social security payment ratio is formulated by the China Municipal Government, and there will be differences among provinces and cities in the implementation process. Individuals and enterprises should carefully understand the implementation ratio and adjustment rules of various social security projects when paying social security fees, and pay them in full and on time as required.

The proportion of social security contributions is one of the important system provisions to protect the rights and interests of employees. According to the actual expenditure of various social security expenses, the scheme adjusts the proportion of various social security payments in a timely manner, which not only protects the rights and interests of employees, but also helps to maintain the sustainability of the national finance and economy and social harmony. Enterprises and individuals should conscientiously implement the provisions on the payment of social security fees, avoid non-payment or evasion of payment, and play an active role in protecting the rights and interests of employees and the development of enterprises through legal and compliant methods. In addition, the government should strengthen the publicity and popularization of various social security policies, improve the public's knowledge and understanding of the social security system, and enhance the society's trust and participation in the social security system.

Legal basis:

Article 10 of People's Republic of China (PRC) Social Insurance Law

Employees shall participate in the basic old-age insurance, and the employer and employees shall jointly pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.