The contribution rate of the pension insurance is 24%, can the unit employees freely choose the social security contribution level?

Social security contributions are divided into five major insurance policies: pension insurance, health insurance, unemployment insurance, maternity insurance and industrial injury insurance. Although maternity insurance has long been included in health insurance, it is a separate insurance policy, and the nature of the insurance policy remains unchanged. For social security contributions, according to the provisions of the social pension insurance, health insurance, unemployment insurance is by the unit employees themselves proportionally allocated contributions, only maternity insurance and industrial injury insurance is by the unit of the full amount of contributions, the employee does not bear the proportion of contributions.

Social pension insurance contribution ratio is 24%, in which the employer's contribution ratio is 16%, the employee's personal contribution ratio is 8%; medical insurance contribution ratio is 8%, plus maternity insurance, the employer's department's contribution b proportion of 6.5%, the employee's personal contribution ratio is 2%; unemployment insurance contribution ratio is 1%, some places are the enterprise's contribution ratio is 06%, the employee's personal contribution ratio is 0%, and the employee's personal contribution ratio is 0%. The contribution rate of unemployment insurance is 1%, some places are 06% for the enterprise, the personal contribution rate is 0.4%, but some places are adopting the method of individual and unit according to the proportion of 0.5% of the contribution method; industrial injury insurance is the full amount of the unit's contribution, the proportion of the contribution of the industrial injury insurance should be based on the risk coefficient of the industry of the company in the whole country to decide, so the specification of each company's contribution is also not the same.

For the contribution base, in accordance with the relevant provisions of the Social Security Law, the employer company is based on the unit employee's salary as the contribution base, the employee himself is based on the actual income of the individual for the contribution base, only in the actual income of the individual is less than 60% of the average monthly income of employees of the previous year, can be in accordance with the average monthly income of the employees of the previous year 60% of the monthly income of the employees as the contribution base, only their salary Do more than 60% of the average monthly income of employees in the previous year, you can use the actual income of the individual for the contribution base; In addition, if the actual income of the individual is higher than 300% of the average monthly income of employees in the previous year, only in accordance with the 300% of the average monthly income of employees in the previous year as a contribution base, which is higher than 300% of the part of the above, which is not measured as the base for social security contributions.

For example, the average monthly income of employees in the previous year was 7,000 yuan per month, so according to 60% of the contribution base, the contribution base is 4,200 yuan per month. If their monthly salary in the department is only 4,000 yuan per month, then the social security contribution base can not be in accordance with their actual income for the contribution base, at least in accordance with the 4,200 yuan per month to do as the contribution base, the job in the worker himself that is not to choose in accordance with the 7,000 yuan per month, in fact, is 100 percent to do as the contribution base, but also can not be selected according to their own personal income of 4,000 yuan per month as the contribution base, can only choose in accordance with the local average monthly income of employees, the contribution base is 4,200 yuan per month, and can only choose in accordance with the local average monthly income of employees. Base, can only be selected in accordance with the local average monthly income of employees in the previous year 60%, that is, 4200 per month for the contribution base. Then if their salary rose to 5,000 yuan per month, when their actual income has long been higher than the previous year's average monthly income of 60% of employees, in fact, is higher than 4200 yuan per month, then you can according to the actual income of 5,000 yuan per month to do as a deposit base.

The working staff often do not just pick the level of social security contributions, usually due to two reasons

One is that the social security contributions are paid by the unit employees themselves in proportion to the allocation of the contribution, if they raise or reduce the contribution base, so that a part of the enterprise will be gradually raised or reduced, because the proportion of the enterprise's contribution is very high, if you raise the base of the individual contributions will also increase the employer company The cost of paying fees, if you reduce the personal contribution base will hurt my legitimate rights and interests, so the general unit is not easy to allow me to choose their own level of payment.

The second is that this is also the need to measure the contribution index. Said contribution index to the individual's actual income as the molecular structure, the local social security agency issued the average monthly income of employees in the previous year as a true score, which is the percentage of the contribution index, the purpose of the contribution index is to do in the future when the retirement of the average index of employees measured contribution salary. For example, if your salary is 6,000 yuan per month, and the average monthly income of the local social security agency is 7,000 yuan, then your contribution index will be 85.71% if you make your contribution based on your actual income.

Overall, there are enterprise workers only in accordance with the actual income of the individual as a contribution base, when their actual income is less than 60% of the average monthly income of employees in the previous year, only in accordance with the average monthly income of employees in the previous year 60% of the contribution base; when the actual income of the individual is higher than 300% of the average monthly income of employees in the previous year, only in accordance with the average monthly income of employees in the previous year 300% of the contribution base; when the actual income of the individual is higher than the average monthly income of employees in the previous year, only in accordance with the average monthly income of employees in the previous year 300% of the contribution base. When the actual income of an individual is higher than 300% of the average monthly income of the previous year's employees, only in accordance with the previous year's average monthly income of 300% of the average income of the employees as a contribution base, and its higher than that part of the base can not be measured as a contribution base, so the employees can not be randomly selected level of payment.