How to calculate the social security payment base of industrial and commercial annual report?

How to calculate the social security payment base of industrial and commercial annual report?

Fill in according to the average value of the company's social security base. The specific filling method is as follows:

(1) The number of insured types should be the number of insured types in the social insurance premium declaration form in February of that year;

(2) The unit payment base is 1 to 12, the cumulative amount of total wages in the annual social insurance premium declaration form;

(3) The total amount of social insurance premiums paid in this period is 1- 12 (excluding the amount of overdue payment and the amount of late payment);

(4) The accumulated arrears of the unit shall be the unpaid social insurance premiums that the unit has successfully declared (only the principal is filled, excluding the late payment fee).

Collection methods of social insurance premiums:

1. proportional insurance system

This method is based on the wage income of the insured, and a certain proportion is stipulated to collect insurance premiums. The initial main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation.

The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment.

2. Equal insurance premium system

That is, regardless of the income of the insured or his employer, the insurance premium of the same amount should be charged. The advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, which has the significance of equal income and expenditure. But its defect is that the premiums paid by low-income people and high-income people are the same, which is obviously unfair in terms of affordability.

What is the social security contribution ratio?

1, old-age insurance: ① the average monthly salary of employees in the year above the individual contribution is the base (the minimum is 60% of the salary of employees in the whole city in the previous year; The maximum amount is 8% of the city's employees' wages in the previous year. ② The unit payment is 22% of the average monthly salary of employees in the previous year. Since June 65438+1 October1day, Ministry of Human Resources and Social Security has adjusted the size of individual pension accounts from 1 1% of employees' wages to 8%. The previous policy was that all individual contributions should be consolidated.

2. Medical insurance: unit 10%, individual 2%+3 yuan;

3. Unemployment insurance: unit 1%, individual 0.2%;

4. Work-related injury insurance: the work-related injury rate is determined according to the industry scope of the unit, which is between 0.5% and 2%;

5. Maternity insurance: the unit is 0.8%, and the individual does not pay.