Five insurance and one gold payment base adjustment time

1. Every July, the social security payment base will be adjusted, and the upper and lower limits of the new payment base will be determined according to the social wage of the previous year.

2. While the social security payment base is adjusted once a year, the Social Security Bureau will also require institutions to adjust the payment base according to the average salary of employees in the previous year. The principle of adjustment is to get the new social security payment base of the year by taking the monthly average according to the total wage income of employees in the previous year.

3. After determining the social security payment base in July of that year, it will be implemented from July of that year to June of the following year.

Five insurance payment base standard:

1. If the average salary of last year was 300% or more higher than the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated according to 300% of the average monthly salary;

2. If the average wage of last year is lower than 60% or less of the average wage of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated according to 60% of the average monthly wage;

3. If the average salary of last year was between 60% and 300% of the average salary of local employees at the end of last year, the payment base of five insurances and one gold shall be declared according to the actual salary.

Payment ratio of five insurances and one gold:

1, pension insurance contribution ratio, 2 1% units are all included in the overall fund, and 8% individuals are all included in personal accounts;

2, the proportion of medical insurance payment, 9% units, 2% individuals plus 3 yuan;

3. Unemployment insurance payment ratio, unit 2%, individual1%;

4. Work-related injury insurance payment ratio, the unit will pay you 0.5% every month, and individual employees don't have to pay a penny. Work-related injury insurance determines its work-related injury rate according to the industry scope divided by the unit, with a range of 0.5%-2%;

5, maternity insurance payment ratio, the unit pays 1% for you every month, and employees don't have to pay a penny;

6, housing provident fund payment ratio, according to the actual situation of enterprises, choose the proportion of housing provident fund payment. But in principle, the maximum shall not exceed 10% of the average wage of employees. Employers pay housing provident fund at 12% of wages, and units and individuals pay at 12% of wages.

Social security is divided into units and individuals, and the specific social security contribution ratio is as follows:

1, endowment insurance, units and individuals pay 20% and 8% respectively;

2, medical insurance, units and individuals pay 12%, 2% respectively;

3. Unemployment insurance, units and individuals pay 2% and 0% respectively;

4, maternity insurance units to pay 0.60%, individuals do not pay;

5, work-related injury insurance units pay 2%, individuals do not pay.

Legal basis:

People's Republic of China (PRC) social insurance law

Fifth people's governments at or above the county level shall incorporate social insurance into the national economic and social development plan.

The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance.

The state supports social insurance through preferential tax policies.