Detailed rules for the implementation of the basic old-age insurance system for enterprise employees

"Social Insurance Law" does not clearly stipulate the payment ratio of units and individuals, but only mentions the following matters in the provisions:

Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. 、

For example, the second item of the notice "Implementation Measures for Improving the Basic Old-age Insurance System for Enterprise Employees in Sichuan Province" (Chuan Lao She Fa [2006]17) mentioned the contribution ratio of units and individuals! The content is as follows:

Two, the basic old-age insurance fund raising

(a) the basic old-age insurance for enterprise employees to implement the system of combining social pooling with individual accounts.

1. The basic old-age insurance premium shall be paid by enterprises and employees participating in the basic old-age insurance. Enterprises and employees shall, in accordance with the provisions, pay the basic old-age insurance premiums in full and on a monthly basis, and shall not reduce or exempt them. Where an enterprise goes bankrupt or closes down and is cancelled, the enterprise and employees shall pay the basic old-age insurance premium until the month when the people's court decides to declare bankruptcy or cancellation.

2 enterprises to pay the basic old-age insurance, according to the total wages of all employees as the payment base, the payment ratio of 20%.

The basic old-age insurance premiums paid by enterprises for employees are charged in the enterprise management fees and deducted from the taxable income of taxpayers.

3. Individual employees pay the basic old-age insurance premium, and the payment base is my salary last month (or the average salary last month, the same below) (one of which is stipulated by the overall management department of old-age insurance), and the payment ratio is 8%. The wages of employees are determined according to the items listed in the statistics of total wages stipulated by the National Bureau of Statistics.

The actual payment wages of employees are determined according to the payment base within the range of 60% to 300% of the average monthly salary of employees in the province last year. The part where the employee's salary last month exceeded 300% of the average monthly salary of employees in the province last year is not included in the payment base; If it is lower than 60% of the average monthly salary of employees in the province last year, the payment base will be calculated at 60%.

Workers pay the basic old-age insurance premium until the month when they meet the conditions for receiving the basic old-age pension and go through the retirement formalities.

The basic old-age insurance premiums paid by employees are deducted from the taxable income of taxpayers.

(two) the insured individual to pay the basic old-age insurance premium, according to the average monthly salary of workers in the province last year as the payment base, the payment ratio is 20%. Among them, for the individual insured who does not enjoy social insurance subsidies, the payment base will be in place in five years, that is, from 2006 to 20 10, and the payment base can be determined within the range of 60%- 100% of the average monthly salary of employees in the province in the previous year.

Insured individuals pay the basic old-age insurance premium until they meet the conditions for receiving the basic pension and go through the formalities for receiving the basic pension.

All provinces have relevant documents to stipulate the proportion of payment. I suggest you go to the local human resources and social security information online or the information social security hotline, such as 12333. I hope I can help you.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.