Social security distribution ratio

Legal analysis: the proportion of pension insurance payment: 20% for the unit and 8% for the individual. Medical insurance payment ratio: unit 10%, individual 2%+3 yuan unemployment insurance payment ratio: unit 1%, individual 0.2%; Work-related injury insurance payment ratio: the unit pays 0.5% for you every month, and the individual does not pay; Maternity insurance payment ratio: the unit pays 0.8% for you every month, and the individual does not pay; Provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. But in principle, the maximum shall not exceed 10% of the average wage of employees. Starting from the second half of 20 10, all employers are required to pay the housing accumulation fund at 12% of their wages. Units and individuals are 65438+ 02% of salary.

Legal basis: According to the Regulation on the Management of Housing Provident Fund, the monthly contribution in the next year should be the average monthly wage income of employees in the previous year, that is, from June 20 12 to June 20 12, as July 20 13 to June 20 14.

The social insurance payment base is an important basis for calculating the insurance premiums paid by employers and their employees and the social insurance benefits of employees. The base determines the amount of social insurance premiums to be paid and affects the social insurance benefits of employees.

The average monthly salary of employees above the individual level is the payment base; The employer takes the sum of the individual payment bases of employees as the payment base. Wages of employees include hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc.

According to the policy, when the average wage income of employees in last year was lower than 60% of the average wage of employees in this city last year, 60% of the average wage of employees in this city last year was used as the base for payment, and 300% of the average wage of employees in this city in the previous year was used as the base for employers and employees to pay social insurance premiums, while the part exceeding 300% was not used as the base for employers and employees to pay social insurance premiums.