How much is the enterprise annuity paid every month?

The amount of enterprise annuity paid each month needs to be calculated according to the specific payment ratio of enterprises and employees and the salary base of employees.

The payment amount of enterprise annuity is determined according to the payment ratio of enterprises and employees and the payment wage base of employees. The proportion of enterprise contributions is 8% of total wages, and the proportion of individual contributions of employees is 4% of wages. The calculation method of the payment base is that the part where the personal salary exceeds 300% of the average salary of local employees in the previous year is not included in the personal payment base; If it is lower than 60% of the average wage of local employees in the previous year, the base of individual contribution wage shall be calculated according to 60% of the average wage. For example, if employees pay 170 yuan, then enterprises need to pay 340 yuan, which is based on the proportion of employees and enterprises paying 4% and 8% respectively.

Calculation method of enterprise annuity:

1, payment base: usually based on the employee's monthly salary or annual salary;

2. Payment ratio: enterprises and employees each bear a certain proportion of payment, and the proportion is determined by enterprises according to policies and their own conditions;

3. Upper and lower limits of payment: determine the payment amount range according to the upper and lower limits of the payment base stipulated by the local social security bureau;

4. Progressive proportion: some enterprises adopt the method of progressive proportion payment, that is, with the increase of salary base, the proportion of payment will increase accordingly;

5. Personal income tax concessions: the enterprise annuity payment part can enjoy personal income tax deduction concessions within a certain range.

To sum up, the payment amount of enterprise annuity is determined according to the payment ratio of enterprises and employees and the payment wage base of employees. The contribution ratio of enterprises is 8% of the total wages, and that of employees is 4%. The calculation method of payment base is determined according to the ratio of individual salary to the average salary of local employees in the previous year. For example, employees pay 170 yuan, and enterprises need to pay 340 yuan, according to the ratio of 4% and 8% between employees and enterprises.

Legal basis:

Enterprise annuity method

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The expenses required for enterprise annuity shall be paid jointly by the enterprise and individual employees. The enterprise annuity fund shall be fully accumulated, and a personal account shall be established for each employee who participates in the enterprise annuity, and investment and operation shall be carried out in accordance with relevant state regulations. Income from investment and operation of enterprise annuity fund is merged into enterprise annuity fund.