Shanxi social insurance contribution ratio is how to stipulate

Shanxi various social insurance premiums contribution ratio is not fixed, such as pension insurance contribution ratio is the employer to pay 20%, the employee individual bear 8%, the unemployment insurance contribution ratio is the unit to pay 2%, the individual to pay 1%, the medical insurance and maternity insurance contribution ratio, by the co-ordinated style of their own regulations, the proportion of the contribution of the industrial injury insurance in the 0.5% to 2% or so.

A, Shanxi social insurance contribution ratio is how to stipulate?

1, pension insurance: the contribution ratio of the province's uniform, in which the insured unit 20%, 8% of individuals; urban individual businessmen and flexibly employed people's contribution ratio of 20% (individual businessmen with employees, the employer for the employee to pay 12%, the employee himself to pay 8%).

2, medical insurance: the implementation of municipal co-ordination, in which the provincial direct management of the unit's contribution ratio is, the unit 6.5%, 2% of the individual serving employees, retirees do not contribute to the individual. The unit contribution ratio varies from city to city, with a maximum of 6.8% and a minimum of 6%.

3. Unemployment insurance: the unit pays 2%, the individual pays 1%.

4. Maternity insurance: the unit pays 0.5%-1% of the gross salary, and the individual does not contribute. Provincial directly managed units pay 0.5% of the total wages.

5, industrial injury insurance contribution standards are relatively special: provinces, autonomous regions and municipalities directly under the central average contribution rate of industrial injury insurance premiums, in principle, to be controlled in the employee's gross salary of about 1%. Under this general level, differential rates and floating rates are implemented, and the benchmark rates for the three types of industries at all levels of co-ordination areas are to be controlled at about 0.5%, 1% and 2% of the total wages of the employees of the employing units, which are to be determined by the co-ordination areas at all levels.

Two, what are the provisions of the management of social insurance premium collection?

The Provisional Regulations on the Collection and Payment of Social Insurance Premiums

Article 7 The contributing units must register for social insurance with the local social insurance agency and participate in social insurance.

Registration matters include: the name of the unit, residence, place of business, type of unit, legal representative or person in charge, account number of the depositary bank, and other matters prescribed by the State Council administrative department of labor security.

Article 8 Enterprises in the registration, synchronized with the registration of social insurance.

Contributing units other than those stipulated in the preceding paragraph shall, within 30 days from the date of establishment, apply to the local social insurance agency for social insurance registration.

Article 9

If the social insurance registration of a contributing unit is changed or the contributing unit is terminated according to law, it shall apply for change or cancellation of social insurance registration with the social insurance agency within 30 days from the date of change or termination.

Article 10: A contributing unit must declare the amount of social insurance premiums to be paid to the social insurance administration organization on a monthly basis, and pay the social insurance premiums within a specified period of time after being approved by the social insurance administration organization.

If a contributing unit fails to declare the amount of social insurance premiums to be paid, the social insurance agency shall temporarily determine the amount to be paid according to 110% of the amount paid by the unit in the previous month; if there is no amount paid in the previous month, the amount to be paid shall be temporarily determined by the social insurance agency according to the operating conditions of the unit, the number of employees and other relevant circumstances. Contributing units to make up the declaration procedures and pay social insurance premiums in accordance with the approved amount, the social insurance agency in accordance with the provisions of the settlement.

Article 11

Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government provide for the collection of social insurance premiums by the tax authorities, the social insurance administrative organization shall provide the tax authorities with timely information on the registration of the social insurance of the contributing units, the change of registration, the cancellation of registration, as well as the declaration of contributions.

Article 12: Contributing units and individuals shall pay social insurance premiums in full in monetary terms.

The social insurance premiums to be paid by individual contributors shall be withheld and paid by their organizations from their own wages.

Social insurance premiums shall not be reduced or exempted.

Article 13

If a contributing unit fails to pay and withhold social insurance premiums, it shall be ordered by the administrative department of labor security or the tax authorities to pay the premiums within a certain period of time; and if it fails to do so after the expiration of the period of time, in addition to making up for the amount of unpaid premiums, it shall be charged a late fee of two thousandths of one percent of the amount of the premiums on a daily basis from the date of the unpaid premiums. Late payment fees into the social insurance fund.

Article 14 The collected social insurance premiums are deposited into the financial accounts of the social security fund opened by the financial sector in state-owned commercial banks.

The social insurance fund in accordance with the overall scope of the different types of insurance, the establishment of the basic pension insurance fund, basic medical insurance fund, unemployment insurance fund. Each social insurance fund is accounted for separately.

The social insurance fund is not subject to taxes or fees.

Article 15

Provinces, autonomous regions and municipalities directly under the Central People's Government provided by the tax authorities for the collection of social insurance premiums, the tax authorities shall promptly provide the social insurance agencies with the payment of contributions to the unit and individual contributions; social insurance agencies shall summarize the relevant information and report to the administrative department of labor security.

Article 16

The social insurance agency shall establish a record of contributions, including basic pension insurance, basic medical insurance and shall record individual accounts in accordance with the provisions. The social insurance agency is responsible for keeping the contribution records and ensuring their integrity and security. The social insurance agency shall at least once a year to the individual contributors to send the basic pension insurance, basic medical insurance individual account notification form.

Contributing units and contributing individuals have the right to inquire about the contribution records in accordance with the regulations.

Whether it is Shanxi Province or other provinces, the administrative department of social insurance will definitely inform the public in advance after determining the contribution base and the contribution ratio of social insurance. In short, only the contribution ratio of pension insurance and unemployment insurance is unified in Shanxi Province, and the other social insurance contribution ratio is subject to the notification of the local social security bureau.