On the categories of social security payers

There are two ways for rural hukou personnel in this city to participate in pension, unemployment, work injury and maternity insurance:

Method 1: The payer category is "rural labor force in this city".

Determination of contribution wage base: the lower limit of contribution wage base for old-age insurance is temporarily determined by 40% of the average monthly wage of employees in this city last year, the lower limit of contribution wage base for unemployment insurance is determined by the minimum wage standard of employees in this city last year, and the lower limit of contribution wage base for work-related injury and maternity insurance is determined by 60% of the average monthly wage of employees in this city last year.

Method 2: Select "Rural Labor Force of this Municipality (No.24 Document)" as the payer category. Determination of payment wage base: the lower limit of payment wage base for pension and unemployment insurance is tentatively set at 40% of the average monthly wage of employees in this city last year, and the lower limit of payment wage base for work-related injury and maternity insurance is tentatively set at 60% of the average monthly wage of employees in this city last year.

Extended data:

Measures for the collection of social insurance premiums:

I. Proportional insurance premium system

1, this way is based on the salary income of the insured, and a certain proportion is stipulated to collect insurance premiums. Adopting the proportional system is the main purpose of social insurance.

2. In order to compensate the income lost by the insured in the risk accident and maintain his minimum living, it is necessary to refer to the income he usually relies on for a living, on the one hand, as a standard for measuring payment, on the other hand, as a basis for calculating premium.

3. 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, resulting in an increase in unemployment.

Second, the 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 advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, 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.

Baidu encyclopedia-social insurance premium