Is the social security paid by the company in the personal account?

According to the provisions of the Social Insurance Law, the endowment insurance premiums paid by employees, paid by individuals, enter individual accounts, and paid by units enter overall accounts. In this case, does this mean

The payment part of the enterprise has nothing to do with itself.

So what?

Unit employee payment

In fact, employees and employers pay together. because

Social insurance law

The employer has been entrusted with the responsibility, which is also the obligation of the unit. If the employer fails to pay social insurance for the workers on time, it shall bear the overdue fine of 0.5 ‰ per day.

The employee pays 8% of the payment base, and the employer pays 16% of the payment base. Note that there is a certain difference between the employee's own payment base and the unit's payment base.

Employee's own payment base

In principle, it is approved according to the monthly average amount of the total wages of employees in the previous year. For example, in the last year, an employee's basic salary was 2000 yuan per month, post allowance was 2000 yuan, year-end bonus was 2000 yuan per month, overtime pay was 1000 yuan per month, and social security and provident fund were borne by individuals in 800 yuan. The employee's payment base is actually 7,000 yuan, and personal burdens such as social security, provident fund and personal income tax will not be deducted.

The insured units to pay the basic old-age insurance base,

Can be the total wages of employees, but also can be the sum of the individual contribution wage base of employees in this unit. If it is the total wages of employees, it is relatively simple, and it is good to focus on the data of the tax department. However, it can not reflect the role of the upper and lower limits of the payment base, which may increase the burden of units with high wage levels and reduce the burden of units with low wage levels.

Generally speaking; Generally speaking; Basically

In fact, in either case, the verification of the unit payment base is actually based on the wages of employees or payment wages, and it cannot be said that it doesn't matter.

Why is the part paid by the unit not credited to the personal account?

This should start with the treatment of our employees' basic endowment insurance.

Personal account of endowment insurance

It is an accumulation of endowment insurance paid by individual employees, which embodies the characteristics of individuals accumulating pensions for themselves. Personal account of endowment insurance is mainly used to pay personal account pension in the future. If the insured person dies early, the personal account has a balance and can be inherited. So you won't lose money.

If the insured person dies late and continues to receive the pension after receiving the balance of the personal account of the old-age insurance, there will be a unified account fund to pay for this part of the treatment.

The general account fund must pay,

Basic pension, transitional pension, funeral subsidy, one-time pension, subsidy for supporting relatives' living difficulties

And a series of treatments such as winter heating subsidies in some northern cities are also paid by the overall account fund.

Therefore, the burden of coordinating account funds is still very heavy.

In fact, the employer's participation in social insurance for employees is also a guarantee required by national laws. It is also a requirement of national laws to divide the overall account and individual account. Therefore, it does not mean that the part paid by the employer is not included in the personal account, and the individual loses. From the perspective of pension benefits, the treatment of pooling accounts is the most generous.