How to calculate the payment base of civil servants' medical insurance

(a) the employer shall pay according to the payment base of 15%, and the individual civil servants shall pay according to the payment base of 3%;

(two) personnel and administrative relations in our city to enjoy the special allowance of the State Council experts, individual workers according to the proportion of 3% of the base pay, the municipal finance according to the base pay 15% subsidy; Retirees are subsidized by the municipal finance according to 18% of the payment base;

(3) Retirees who participate in supplementary medical insurance for civil servants other than those specified in Item (2) of this article shall be paid by the employing unit according to the payment base 18%.

Determination of payment base

1. With reference to the staff of administrative organs and institutions managed by the Civil Service Law, it is calculated according to the salary items approved by the human resources and social security department, that is, according to the sum of post salary (post salary), level salary (technical salary), living allowance and work allowance. Retirees are determined by the sum of retirement wages and living allowances.

2. Without reference to the institutions managed by the Civil Service Law, it is calculated according to the salary items and performance salary items approved by the human resources and social security department, that is, according to the sum of post salary, salary scale salary, teacher (nurse) 10% salary, teaching and nursing stickers, living allowance, post allowance, seniority allowance and incentive performance salary items (unified as per person per month 1400 yuan). Retirees are determined according to the sum of retirement salary and living allowance.

3. Institutions with mixed participation of non-staff personnel (self-recruited contract workers) shall declare in strict accordance with the provisions of document Jin Zhengban [2065 438+02] 137, and the monthly average payment base declared by non-staff personnel shall not be less than 5,900 yuan (the reward performance salary items shall be determined by monthly 1400 yuan). Failing to declare in accordance with the regulations, if the monthly payment base is less than 5,900 yuan, the Jinhua Municipal Social Insurance Administration (hereinafter referred to as the Municipal Social Security Bureau) will levy it at 5,900 yuan. The basic old-age insurance payment base is still implemented according to the original method. Retirees are determined according to the sum of retirement salary and living allowance.

4. For private non-enterprise units and provincial enterprises, the monthly average payment base declared according to the provisions of documentNo. [2065 438+02] 137 shall not be less than 5,900 yuan. Those who fail to declare as required will participate in the basic medical insurance for employees according to the nature of enterprises and units in the future. The basic old-age insurance payment base is still implemented according to the original method. The average retirement fee for declared retirees shall not be higher than the average retirement fee of 4,860 yuan for other institutions other than administrative units managed according to the Civil Service Law.

5, other territorial management of provincial enterprise retirees retirement fees, by the provincial social security center after the audit, seal the declaration.

legal ground

Laws, regulations and rules of medical insurance

Article 7 The basic medical insurance premium shall be paid by both the employer and the employee. Among them, the employer pays 5%-7% of the total monthly salary of its employees, and the rate of employees paying basic medical insurance premium is not less than 2% of their total monthly salary.

Article 8 The amount of employees' monthly wages is determined according to their actual total wages, but it shall not be less than 60% of the average monthly wages of employees in the city, county and autonomous county where they are located. The following medical insurance premiums that should be paid by themselves shall be paid by the employer.

Article 9 If the total monthly salary of employees exceeds 300% of the average monthly salary of employees in cities, counties and autonomous counties in the previous year, the basic medical insurance premium will not be paid, nor will it be used as the base for checking the amount of personal accounts.