How to calculate the proportion and base of social security contributions

On the issue of social insurance, many people only know that they have participated in social insurance, but they don't know how to determine the monthly payment. Let me explain something to you.

The payment of social insurance is actually equal to the payment base multiplied by the payment ratio. If the payment base is 5000 yuan and the payment ratio is 20%, then the monthly payment is 20% of 5000 yuan, which is equal to the monthly payment 1000 yuan.

(1) payment base.

There are upper and lower limits on the payment base. The payment base of employees can neither be infinitely high nor infinitely low. The range adopted by the state is 60%~300% of the average social wage of all-caliber urban workers in the provinces and cities where they are located.

In the past, some areas adopted the social average wage of employees in urban non-private units. The historical origin is that the old-age insurance system is mainly established for state-owned enterprises.

The upper and lower limits of the payment base cover the vast majority of possibilities and also ensure the security of the endowment insurance fund. For example, low-income people have a low payment base and too little money, which is not conducive to the balance of payments of pension funds. High-income people, the base of payment is too high, and the resulting pension is too high. In case of longevity, it will put a lot of pressure on pension funds.

Payment base of enterprise employees. The monthly payment base of employees is calculated according to the monthly average of the total wages of employees in the previous year.

The payment base of employees must also be between the upper and lower limits of the payment base published in various places. If the employee's salary is lower than 60% of the minimum payment base, it must be paid at 60%; If the employee's salary is higher than 300% of the maximum payment base, it can only be paid by 300%.

The total wages of employees include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. Social security, personal part of provident fund and personal income tax are not deducted.

The payment base of flexible employees. The payment base of flexible employees can be freely selected within the upper and lower limits of 60%~300% of the social security payment base.

There used to be local regulations. For example, Qingdao can only choose grades of 60%, 80% and 100%.

In order to facilitate flexible employment, individuals can choose to pay according to proportional grades or fixed base. For example, if 60%, 80% and 100% are selected, the corresponding base will also change if the social pooling payment base changes in the future. If you choose a fixed radix, it will not change. However, if the selected quota base is lower than the lower limit of 60%, it will be automatically adjusted to the lower limit of 60%.

(2) payment ratio.

In fact, there are five kinds of social insurance: pension, medical care, work injury, maternity and unemployment. The contribution ratio of each insurance is different. At the end of 20 19, maternity insurance was merged into medical insurance, and the payment ratio and medical insurance payment ratio were calculated together.

The social insurance payment of employees is divided into two parts, one is paid by employees themselves, and the other is paid by enterprises.

I need to pay 8% pension insurance, 2% medical insurance and 0.3%~ 1% unemployment insurance. Medical care and old-age care are unified throughout the country, and maternity insurance and industrial injury insurance do not require individuals to bear any expenses.

As for the part borne by the employer, the country is now promoting the national unification of endowment insurance, and the part borne by the endowment insurance unit is 16%. This is a new policy implemented in May 20 19. Medical insurance, industrial injury insurance and unemployment insurance are generally determined by local governments, and there are regional differences. From February to June, 2020, in order to eliminate the impact of the epidemic on enterprises, the state reduced the endowment insurance, industrial injury insurance and unemployment insurance for small and medium-sized enterprises. Large enterprises halved in February-April. Large enterprises in Hubei Province are also free from February to June, because they are greatly affected. This move by the state can reduce the burden of enterprise endowment insurance by 476,543.8+0.4 billion yuan.

Flexible employees have no contribution from any individual or enterprise, and all of them are paid by individuals. However, the state also takes care of flexible employees. For example, the contribution rate of endowment insurance in most areas is only 20%, which is 4 percentage points lower than that in 2005.

To sum up, although the payment of social insurance is very complicated, as long as we grasp the payment ratio and payment base, we can calculate the amount of payment.

Related questions and answers: How to calculate the social security base during the probation period 1. Social security payment base during the probation period Employees pay social insurance according to the first month's salary. II. The proportion of social security payment base during the probation period is 1. Endowment insurance: the company pays 20%, 600 yuan; Individuals pay 8%, 240 yuan 2. Unemployment insurance: paid by the company 1.5%, 45 yuan; Individual pays 0.5%, 15 yuan. 3. Work-related injury insurance: 1.0% paid by the company, 30 yuan; Individuals do not pay 4. Maternity insurance: the company pays 0.8%, 24 yuan; Individuals do not pay 5. Medical insurance: company pay 10%, 300 yuan; Individuals pay 2% plus 3 yuan, or 60 plus 3 yuan. This law is based on the Social Insurance Law.