At present, how does the state stipulate the social security contribution rate of units and employees?

I. Concept of Social Security Social insurance refers to the institutional arrangement that the state raises funds through various channels such as legislation in accordance with the principle of corresponding rights and obligations, and provides material assistance (including cash subsidies and services) to the insured when he encounters risks such as old age, illness, work injury, unemployment and maternity, so that he can enjoy basic living security and avoid or reduce economic losses. Including basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance.

Second, the concept of social insurance rate Social insurance rate refers to the proportion of social insurance premiums paid by units and individuals to wages. There are five statutory social insurances for urban workers in China, namely, basic old-age insurance for employees, basic medical insurance for employees, unemployment insurance, industrial injury insurance and maternity insurance, of which the first three are paid by enterprises and employees, while the last two are paid by enterprises only.

Three. Relevant policies and regulations on social insurance premium paid by units and employees According to Ministry of Human Resources and Social Security's Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Decreasing Social Insurance Premium by Stages (1) No.36, the social insurance premium paid by employers and their employees is specifically adjusted as follows:

1 .201May 61day, the provinces (autonomous regions and municipalities) whose unit contribution rate exceeds 20% will reduce the unit contribution rate to 20%; For provinces (autonomous regions and municipalities) where the unit contribution ratio is 20% and the accumulated balance of the basic old-age insurance fund for enterprise employees at the end of 20 15 can be paid for more than 9 months, the unit contribution ratio can be reduced to 19% by stages, and the period of reducing the rate is temporarily implemented for two years. The specific plan is determined by the provinces (autonomous regions and municipalities);

2.20 1 May 61day, the total unemployment insurance rate can be reduced to 1%-1.5% in stages on the basis that it has been reduced in 20 15 years, in which the individual rate does not exceed 0.5%. The specific scheme is as follows.

3. All localities should continue to implement the the State Council 20 15 decision and relevant policies and regulations on reducing the average rate of work-related injury insurance by 0.25 percentage points and the rate of maternity insurance by 0.5 percentage points to ensure that the policies are put in place;

Four. Social security contribution rates of units and employees Take pinghu city (II) as an example. The social security contribution rates of units and employees are as follows:

(A) the basic old-age insurance

The unit contribution rate of basic old-age insurance is 14% (that is, the minimum standard of unit contribution is 362.60 yuan per person/month); The individual contribution rate is 8% (that is, the minimum standard of individual contribution is 207.20 yuan/month and the maximum standard is 1034.40 yuan/month);

(2) Basic medical insurance

The contribution rate of the basic medical insurance unit is 7%, and the payment standard is 288.40 yuan/month; The proportion of individual payment is 2%, and the payment standard is 82.40 yuan/month (if the employees of the enterprise continue to pay the basic medical insurance premium after retirement, it shall be implemented with reference to the relevant measures for coordinating retirees in the industry);

(3) Industrial injury insurance

The unit payment rate of work-related injury insurance is subject to floating rate, the benchmark rate is 0.8% (i.e. the minimum standard of unit payment is 20.72 yuan/month), the first floating rate is 1.0% (i.e. the minimum standard of unit payment is 25.90 yuan/month), and the second floating rate is 1.2% (i.e. the minimum standard of unit payment is 3/)

(4) Maternity insurance

The contribution rate of maternity insurance unit is 0.5% (that is, the minimum standard of unit contribution is per person 12.95 yuan/month), and individual employees do not pay;

(5) Unemployment insurance

The unit contribution rate of unemployment insurance is 1.0% (that is, the minimum standard of unit contribution is 25.90 yuan/month per person); Individual urban workers (local non-urban workers can also pay voluntarily) pay 0.5% (that is, the minimum standard of individual payment is 12.95 yuan/month, and the maximum standard is 64.65 yuan/month);

Verb (abbreviation of verb) Basic old-age insurance for flexible employees (1)

The payment base is determined according to 80% (3,300 yuan/month) of the published average monthly salary of employees in this city in the previous year. The payment rate is 18% and the payment standard is 594 yuan/month.

(2) Basic medical insurance

The payment base is determined by 60%(2470 yuan/month) of the average monthly salary of employees in this city in the last year. The payment rate is 5%, and the payment standard is 123.5 yuan/month. Social insurance premium for basic old-age medical care for flexible employees is 20 17.50 yuan/month (866,540 yuan/month for the whole year)

Reference data

Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on reducing the social insurance premium rate by stages. ministry of human resources and social security of the people's republic of china

Notice on 20 17 matters concerning the collection and payment of social insurance premiums. China Pinghu