Social security contribution base for work-related injuries

Legal analysis: 1, the contribution base: the employer shall pay the workers' compensation insurance premiums with the total wages of the employees in the unit as the contribution base. "The total wages of the employees of this unit" refers to the total amount of labor remuneration paid directly by the employer to all the employees of the unit, there are two points to be emphasized: First, the object of payment is all the employees, including migrant workers, temporary workers, etc. have established a labor relationship between the various forms of employment, the duration of employment of all the workers is the composition of wages is the labor compensation The total amount of wages, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances.

2. Contribution rate: The contribution rate for work-related injury insurance is determined in accordance with the provisions of Article 34 of this Law. The range of rates for work-related injury insurance for all industries nationwide is 0.5%-2.0%, and in principle it is controlled at about 1%.

Legal basis: The Social Insurance Law of the People's Republic of China Article 35 An employer shall pay the premiums for work-related injury insurance in accordance with the total wages of the employees of the employer and the rate determined by the social insurance agency.