Deduction ratio of social security personal salary

Legal analysis: Endowment insurance: the payment ratio is 24%, 16% shall be borne by the employer and 8% by the individual.

Medical insurance: the payment ratio is 12%, 10% shall be borne by the employer and 2% by the individual.

Unemployment insurance: the payment ratio is 1%, 0.8% is borne by the employer, and 0.2% is industrial injury insurance borne by individuals; The payment ratio is 0.2%, which is borne by the employer. Employees enjoy welfare and cannot pay.

Maternity insurance: the contribution rate is 0.8%, and all the expenses are borne by the employer. Employees who meet the relevant regulations can enjoy it, but they can't pay for it themselves.

Housing accumulation fund: the payment ratio is 10%- 13%, and there is no rigid or mandatory provision according to the enterprise's own situation.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.