What is the base of third-grade social security payment?

With the development of economy, social security plays an increasingly important role in safeguarding people's livelihood. Take Shenzhen as an example. The social security purchased by the company for employees belongs to employee social security, which is divided into one, two and three grades. Including endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance.

Under normal circumstances, if the employee is a deep household, the company can only buy him a file; For employees who are not deep households, the company can choose to buy any of the three grades. Seeing this, many friends will ask, what is the difference between first gear, second gear and third gear? Which grade is better?

1. What's the difference between social security files 123 and 123?

The main difference between level 1 and level 2 is medical insurance, and the other four insurances are not graded. The difference of medical insurance is mainly reflected in the difference of payment, treatment and use threshold.

1. Different payments

File 1: The payment base is the total monthly salary of employees, and the payment ratio is 8.2%, of which the company pays 6.2% and the individual pays 2%.

2. The payment base is the average monthly salary of employees in Shenzhen last year, and the payment ratio is 0.8%, of which the company pays 0.6% and the individual pays 0.2%.

3. The payment base is the average monthly salary of employees in Shenzhen last year, and the payment ratio is 0.55%, of which the company pays 0.45% and the individual pays 0. 1%.

For example, Xiao Wang and Xiao Li are both non-deep households with a monthly salary of 10 thousand. Xiao Wang is in the first position and Xiao Li is in the second position.

Xiao Wang: The company will help Xiao Wang make friends in 620 yuan (10000 * 6.2%) and 200 yuan (10000 * 2%).

Xiao Li: The company paid Xiao Li 69.72 yuan (1 1620*0.6%) and paid 23.24 yuan (1 1620*0.2%) by itself.

2. Personal accounts are different.

In Shenzhen, only the first gear has a personal account, and the second or third gear does not.

After the balance of the social security account reaches the payment conditions, the first-level insured can go to the designated pharmacy for medical insurance to buy medicine, or they can use their personal accounts for physical examination and vaccination for themselves, their spouses and immediate family members. Secondary or tertiary insured persons can't go to designated medical insurance pharmacies to buy medical insurance cards and medicines, and can't enjoy social security with their families.

3. The medical principles are different.

Different grades of medical insurance, medical treatment in principle is also different.

File 1: You can see a doctor in any designated hospital/community hospital in Shenzhen.

File 2: Outpatients are treated in bound community health centers, hospitalized in any designated medical institutions in the city, and critically ill outpatients are treated in designated medical institutions.

Document 3: Outpatient service is treated in the bound community health center, and inpatient and outpatient service are treated in the prescribed medical institutions.

4. Hospitalization reimbursement is different.

Shenzhen's economy is developing well, involving hospitalization. Medical insurance is still very powerful. If the first and second files belong to the medical expenses in the catalogue, 90% can be reimbursed. Even if the medical insurance is paid in the third gear, the minimum reimbursement rate is 75%. The specific reimbursement is as follows:

5. Outpatient treatment is different.

Outpatient reimbursement is also divided into general outpatient service, serious illness outpatient service, outpatient blood transfusion, outpatient special examination and so on. As soon as you go to the clinic, you can pay or reimburse by medical insurance through the money in your personal account; The second and third files can only be reimbursed for the general outpatient service of community health, and the maximum reimbursement can only be 1000 yuan per year. Different drugs also have different reimbursement rates.

Briefly summarize the differences between first gear, second gear and third gear:

Pay more for the first gear, and pay less for the second or third gear; The first-level treatment is applicable to a wide range of hospitals, and the second and third levels are bound to social health, which will have some restrictions on hospitals; Although the reimbursement for the second and third gears is less, the key guarantees can generally be reimbursed, and the reimbursement ratio for the first gear is relatively high; There is a personal account in the first file of medical insurance, which can be used to buy medicine at the designated pharmacy of medical insurance.

Medical insurance: it is medical insurance, which is mainly used for reimbursement when going to clinics and hospitals. Medical insurance is divided into two accounts: collective account and individual account. The part undertaken by the company goes to the collective account, and the money paid by the employees goes to the personal account. The threshold for the use of collective accounts is relatively high. Generally, it is only possible to use it if you are hospitalized for surgery or something. The threshold for using personal accounts is relatively low. As usual, we may use nucleic acid testing, medical registration fees and examination fees.

Endowment insurance: it's a pension. Pay when you are young and get paid when you are old. For example, in Shenzhen, it is required to pay a fee of 15 years and receive a monthly pension after retirement.

Maternity insurance: it will be used when giving birth to a baby, and it can reimburse all kinds of expenses for birth check-up and delivery. If the man has no children, the wife can use it when she is pregnant after marriage. Maternity insurance companies pay, individuals do not have to pay.

Industrial Injury Insurance: What do you mean by industrial injury? Generally speaking, employees can be reimbursed for certain medical expenses when they have accidents during working hours, working places and on their way to and from work. If it is particularly serious, involving personal health and personal life, it is necessary to pay some money.

Unemployment insurance: If you are forced to leave your job, you will be given some living allowance. You frequently change jobs, most of which are not voluntary resignations. Generally, this will require social security to be paid for one year. According to the relevant procedures, you can't get it until your situation is confirmed.

3. How much social security should I pay each month?

Social security payment = payment base payment ratio

What is the meaning of (1) payment base?

Simply put, the social security payment base is an important basis for calculating social security payment. Each city has its own social security payment base, usually with upper and lower limits. The bigger your contribution base, the higher your monthly social security fee and the less money you get. But social security is also for you, so you can also understand it as saving money in disguise with a social security account.

In principle, the payment base is based on the average salary of the whole province and the total monthly salary of employees. However, due to cost considerations, many enterprises pay social security for their employees based on the minimum wage of 2360 yuan in Shenzhen. at present

After social security is collected by the tax bureau, it is easy to lead to tax inspection.

(2) What is the payment ratio?

Pension insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance have different payment ratios. At present, the payment ratio and base of employee social security in Shenzhen are as follows:

1, endowment insurance

Payment base: total wages of employees last month. The upper limit is 2294 1 yuan, which is three times the average monthly salary of all-caliber urban employees in the province last year, and the lower limit is the minimum wage of 2360 yuan in Shenzhen.

Payment proportion: 24% or 23% in total. For the part undertaken by the company, whether the employees are deep households or non-deep households will be different. Deep account payment 16%, non-deep account payment 15%. The proportion of individual commitment is 8%

2. Medical insurance

(1) Primary medical insurance

Payment base: total monthly salary of employees. The upper limit is 34,860 yuan, which is three times the average monthly salary of employees in Shenzhen last year, and the lower limit is 60% of the average monthly salary of employees in Shenzhen last year, which is 6,972 yuan.

Payment proportion: 8.2% in total, 6.2% for the company and 2% for the individual.

(2) Secondary medical insurance

Payment base: the average monthly salary of employees in Shenzhen last year 1 1620 yuan.

Payment ratio: 0.8% in total, of which the company pays 0.6% and the individual pays 0.2%.

(3) Third-level medical insurance

Payment base: the average monthly salary of employees in Shenzhen last year 1 1620 yuan.

Payment ratio: 0.55% in total, of which the company pays 0.45% and the individual pays 0. 1%.

3. Unemployment insurance

Payment base: the minimum wage in Shenzhen is 2360 yuan.

Payment ratio: 65438+ 0% in total, of which the company pays 0.7% and the individual pays 0.3%.

4. Work injury insurance

Payment base: total wages of employees last month. The upper limit is 2294 1 yuan, which is three times the average monthly salary of all-caliber urban employees in the province last year, and the lower limit is the minimum wage of 2360 yuan in Shenzhen.

Payment proportion: it is divided into eight benchmark rates by industry category, namely: 0. 14%, 0.28%, 0.49%, 0.63%, 0.66%, 0.78%, 0.96%,1.14%; The employer's industrial injury insurance rate is reduced by 50% in stages; Industrial injury insurance is mainly paid by the company, and individuals do not have to pay it.

5. Maternity insurance

Payment base: total wages of employees last month. The upper limit is 34,860 yuan, which is three times the average monthly salary of employees in Shenzhen last year (1 1620 yuan), and the lower limit is 2,360 yuan, which is the minimum wage standard in Shenzhen.

Payment ratio: 0.45%, which is paid by the unit and not by the individual.

To sum up: social security fee = unit contribution and individual contribution, in which pension and medical care account for the largest proportion in social security, social security companies account for the bulk, and individuals bear a small part.

For example, Lao Wang is an employee of Company A, not a deep household, with a monthly salary of 1 0,000. The company pays him social security according to the second grade. Suppose you refer to the following payment base, how much social security does Lao Wang have to pay every month?

Company contribution: 862.24 yuan; Personal contribution of Lao Wang: 430.32 yuan.

When employees pay their wages every month, they feel that their wages are getting less because they need to deduct social security and your payroll tax before the rest can be paid to you. Social security seems to have deducted hundreds of dollars from you. In fact, the company has to bear more costs than you personally.

4. What are the risks of joining the Social Security Association?

For some reason, a friend or former employee asked you to help him with social security. Will you help him or not? Under normal circumstances, it is not recommended to use your own company to help others call social security!

When a company provides social security for others, it needs to sign labor contracts with others. Once the labor contract is signed, you may need to perform some corresponding responsibilities, but there are also some risks. For example, Li, an employee of your company, resigned and found himself pregnant after leaving his job. She wants to enjoy maternity insurance during childbirth, so she finds a company to negotiate with you, pays her own money, and continues to help pay social security until she enjoys maternity insurance benefits. If your company helps to link up social security, there will be the following risks:

First of all, relying on social security itself is illegal and prohibited by state order. Secondly, if you buy her social security, you need to pay her. She has resigned. Although wages can be included in the company's cost to deduct enterprise income tax, this account is false. Finally, you buy her social security. In case she has an accident because of an unexpected situation and says she is an employee of your company, will you bear the corresponding responsibility?

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Related Q&A: What does the payment base mean? The payment base refers to the basic base for the insured to pay social insurance, which is the basis for the insured unit and the insured to pay social insurance premiums. Payment base × payment ratio = social insurance premium payable. The payment base is the basis for the insured to pay in proportion. The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. If the employee forms a labor relationship with the employer, the employee can enjoy many welfare benefits stipulated by law. For example, employers should pay social insurance for workers in full and on time. When paying social insurance, the payment amount shall be determined according to the social security payment base. So, what does the social security contribution base mean? The following small series summarizes relevant legal knowledge for everyone. I. The concept of social insurance payment base Social insurance refers to the basic old-age insurance premium, unemployment insurance premium and medical insurance premium paid jointly by units and individuals when employees earn labor income within the legal working age. All kinds of insurance stipulate a certain proportion of contributions, such as 8% for old-age insurance, 2% for medical insurance and 0.5% for unemployment insurance. Its payment base is the insurance payment base, because insurance is paid monthly. The fixed individual contribution ratio is 8% of salary, and the unit contribution is 20%. Divide by 8% to know how much social security you have deducted. The monthly payment base of social insurance is generally determined according to the average monthly salary of employees in the previous year, which is determined once a year. Once determined, it may not be changed within one year. According to the regulations, the average monthly salary of employees in the previous year is used as the monthly payment base for paying social insurance. However, if the average monthly salary of employees in the previous year is too high or too low, that is, it exceeds the upper or lower limit stipulated by social insurance, and the excess cannot be calculated as the payment base. According to the regulations, the part where the average monthly salary of employees in the previous year was higher than 300% of the local social average salary was not calculated as the payment base, but only 300% of the local social average salary was calculated as the payment base; If the average monthly salary of employees in the previous year is lower than 60% of the local social average wage, the payment base shall be calculated according to 60% of the local social average wage. Two. Matters needing attention In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base: 1. All social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld from employees' wages should be included in the payment base. 2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful special post allowances should be included in the payment base. 3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay. 4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income, should be included in the payment base. 5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the staff's travel expenses, and 60% of its contracted income should be included in the payment base. Third, the upper limit of the payment base is 1. The upper limit of the payment base refers to the fact that the wage income of employees exceeds the arithmetic average of the average monthly salary of employees in provinces and cities in the previous year and is not included in the payment base; 2. The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year is the payment base. 3. The base of social insurance payment has upper and lower limits, and the minimum can not be lower than 60% of the average monthly salary of employees in the whole city in the previous year (employees in private enterprises, individual industrial and commercial households and non-local urban hukou employees shall not be lower than 50%, and private enterprise legal persons, shareholders and individual industrial and commercial households shall not be lower than100%); 4, the maximum can not be higher than 300% of the average monthly salary of employees in this city last year. The average wage of employees in this Municipality is published annually by the Municipal Bureau of Statistics. In the same payment year, the payment base is fixed for one year and will not be changed halfway. 5, every year from April to June, the employer shall, according to the notice of the local social insurance agency, declare the social insurance payment base of the employees in the new year.