What is the proportion of companies and individuals paying social security?

Legal analysis: the proportion of individuals and units paying social security is endowment insurance 19%, individuals paying industrial injury insurance 0.8%, individuals paying medical insurance 0.2%, units 10%, and individuals paying industrial injury insurance and maternity insurance 2%, all of which are paid by enterprises.

The collection method of social insurance premium is 1. Proportional insurance premium system. This method is based on the wage income of the insured, and a certain proportion is stipulated to collect insurance premiums. Adopting the proportional system, the initial main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation. The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment. 2. Equal insurance premium system. That is, regardless of the income of the insured or his employer, the insurance premium of the same amount should be charged. The advantage of this system is that it is simple in calculation and easy to be universally implemented. Countries that collect insurance premiums in this way generally adopt an equal share system when paying fees, which has the significance of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premium, which is obviously unfair in terms of affordability. The payment amount and expense base are multiplied by the payment proportion. 1, social security payment base. The payment base of social security refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay. Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July. Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees take half of their average monthly salary in the previous year as the salary base for individuals to pay social insurance premiums. In China, the payment base is approved by the social insurance agency according to the employer's declaration.

Legal basis: People's Republic of China (PRC) Labor Contract Law.

Article 46 Where a laborer terminates his labor contract in accordance with the provisions of Article 38 of this Law, the employing unit shall pay economic compensation to the laborer.

Forty-seventh economic compensation shall be paid according to the standard of one month's salary for each full year of work in the unit. For those who have spent more than six months but less than one year, and those who have spent six months in one year, they shall be paid economic compensation of half a month's salary. If the monthly salary of workers is three times higher than the average monthly salary of local workers announced by the people's government of the municipality directly under the central government or the city divided into districts where the employer is located, the standard for paying economic compensation to workers is three times the average monthly salary of workers, and the longest period for paying economic compensation to workers shall not exceed 12 years. The monthly salary mentioned in this article refers to the average salary of workers in the twelve months before the dissolution or termination of the labor contract.