How to calculate the payment base of civil servant pension insurance

Payment base of civil servants' pension insurance: the unit generally takes the total wages of employees as the payment base, and the average monthly salary of individuals for more than one year as the salary base for individuals to pay social insurance premiums.

The part where the individual salary exceeds 300% of the average salary of local employees in the previous year is not included in the base of individual contribution salary; If it is lower than 60% of the average salary of local employees in the previous year, the base of individual payment salary shall be calculated according to 60% of the average salary of local employees.

Units managed in accordance with the Civil Service Law, organs (units) managed with reference to the Civil Service Law, institutions and their staff will all implement the basic old-age insurance system combining social pooling with individual accounts. The basic old-age insurance premium is shared by units and individuals.

The proportion of the unit paying the basic old-age insurance premium (hereinafter referred to as the unit payment) is 20% of the total salary of the unit, and the proportion of the individual paying the basic old-age insurance premium (hereinafter referred to as the individual payment) is 8% of the salary paid by himself, which is withheld and remitted by the unit. Establish a personal account for basic old-age insurance according to the amount of 8% of my salary, all of which are formed by individual contributions.

Extended data:

In order to reduce the cost of enterprises and enhance the vitality of enterprises, according to the Social Insurance Law of People's Republic of China (PRC) and other relevant regulations, with the consent of the State Council:

From May 20 1 June1day, the provinces (autonomous regions and municipalities) where the unit contribution rate of the basic old-age insurance for enterprise employees exceeds 20% will reduce the unit contribution rate to 20%; For provinces (autonomous regions and municipalities) where the unit contribution ratio is 20% and the accumulated balance of the basic old-age insurance fund for enterprise employees at the end of 20 15 can be paid for more than 9 months, the unit contribution ratio can be reduced to 19% by stages, and the period of reducing the rate is temporarily implemented for two years. The specific plan is determined by the provinces (autonomous regions and municipalities).

As of July 6, 20 16, there are 2 1 provinces and cities in China that meet the requirements of reducing the enterprise pension insurance rate, of which Shanghai has reduced from 2 1% to 20%, and the remaining 20 provinces and cities are Beijing, Tianjin, Shanxi, Inner Mongolia, Jiangsu, Anhui, Jiangxi, Henan, Hubei, Hunan and Jiangxi.

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