Payment base and social wages in Tianjin over the years

202 1 Tianjin social security payment standard base and proportion list

The social security payment base is generally 60%-300% of the average social wage in the previous year. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan. In some areas, the minimum wage of the year above the lower limit of the payment base is the standard.

From April 2065438 to April 2008, employees who have participated in basic old-age insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance shall determine the payment base according to their average monthly salary in the previous year. Among them, the upper limit of payment base is determined according to 300%( 1682 1 yuan/month) of the average monthly salary of Tianjin employees in 20 17, and the lower limit is determined according to 60%(3364 yuan/month) of the average monthly salary of Tianjin employees in 20 17.

Endowment insurance: the minimum base is 2 106 yuan.

20 12 social insurance for self-employed and flexible employees in cities and towns, with the minimum pension insurance base of 2 106 yuan and the maximum of 5,060 yuan, and the medical insurance base of 2,200 yuan.

When individuals pay endowment insurance, it should be noted that individual insured persons, regardless of gender, can receive a monthly pension after the payment period reaches 15. After the termination of the labor relationship between employees and enterprises, before re-employment, they can continue to pay the old-age insurance relationship, and their payment period and personal account storage amount are calculated cumulatively. After employment is achieved through various means, we must continue the pension insurance relationship in time and continue to pay for the insurance, so as to avoid the interruption of payment affecting the future pension insurance benefits. The Municipal Social Security Center has a "personal payment" service window for old-age insurance in each district and county sub-center, which specializes in handling the relationship between laid-off workers and informal employees.

Medical insurance: base 2200 yuan

It is reported that in 20 12, the medical insurance base for self-employed and flexible employees in cities and towns is 2200 yuan. The following persons with urban hukou can participate in the basic medical insurance according to these measures: those who terminate or terminate the labor contract with the employer; Persons receiving unemployment insurance benefits; People who are employed in flexible forms such as part-time, temporary and flexible work; Self-employed and self-employed. The above-mentioned personnel must have urban hukou in this city.

According to reports, individual insured persons can pay the basic medical insurance premium on a quarterly, semi-annual and annual basis, and the payment time is before each quarter, semi-annual and the first month of the year 15. What individuals need to pay attention to when paying medical insurance is that if individuals interrupt payment for some reason, they will stop enjoying basic medical insurance benefits during the interruption of payment. Those who continue to pay after the interruption of payment shall be regarded as participating in the basic medical insurance for the first time. While paying the basic medical insurance premium, individuals should pay a large amount of medical assistance fee and enjoy a large amount of medical assistance in accordance with the Measures for the Assistance of Large Medical Expenses for Urban Workers in Tianjin. Retirees stop paying basic medical insurance premiums, continue to pay large medical assistance fees and enjoy large medical assistance.

Payment amount of five insurances and one gold = social security payment base × social security payment ratio+provident fund payment base × provident fund payment ratio.

The minimum standard of social security payment base for urban workers in Tianjin is 2530 yuan, and the highest standard is 12780 yuan. The average company pays a minimum of 2530 yuan.

Tianjin social security contribution ratio: pension 28%, medical care 12%, unemployment 3%, maternity 0.8%, work-related injury 0.5%.

Social security contributions are calculated as follows:

endowment insurance

Unit: 2530 yuan ×20%=506 yuan.

Individual: 2530 yuan ×8%=202.4 yuan

medical insurance

Unit: 2530 yuan × 10%=253 yuan.

Individual: 2530 yuan ×2%=50.6 yuan

unemployment insurance

Unit: 2530 yuan ×2%=50.6 yuan.

Individual: 2530 yuan × 1%=25.3 yuan.

maternity insurance

Unit: 2530 yuan ×0.8%=20.24 yuan (note: individuals do not have to pay)

employment injury insurance

Unit: 2530 yuan ×0.5%= 12.65 yuan (note: individuals do not have to pay)

The deposit base of Tianjin housing provident fund is adjusted from the average monthly salary of employees to 20 13 years. The minimum shall not be lower than 1680 yuan and the maximum shall not exceed 18 180 yuan. The contribution ratio of housing provident fund of units and employees remains unchanged at 1 1% respectively. The maximum deposit ratio of units and employees is 15%, and the minimum deposit ratio of units and employees is not less than 5% respectively.

Monthly payment of provident fund = unit payment+individual payment.

Provident fund deposit calculation is as follows:

Unit: 1680 yuan×11%=184.8 yuan.

Individual: 1680 yuan×11%=184.8 yuan.

As can be seen from the above, the unit pays social security 842.49 yuan per month, the individual pays social security 278.3 yuan per month, and the unit and individual pay provident fund 184.8 yuan per month.

I. Proportion of Pension Insurance in Tianjin in 2022

Proportion of social insurance contributions for employees of enterprises in Tianjin

Endowment insurance: the company pays 19% and the individual pays 8%;

Unemployment insurance: the company pays 0.5% and the individual pays 0.5%;

Industrial injury insurance: the company pays 0.7%, and the individual does not;

Maternity insurance: the company pays 0.5%, and the individual does not;

Medical insurance: the company pays 1 1%, and the individual pays 2%.

Proportion of social insurance contributions of individual industrial and commercial households and flexible employees in Tianjin

Endowment insurance: the payment ratio is 20%, which is included in the personal account of 8%;

Medical insurance: the payment ratio is 8%.

Two, the employee social security payment base to determine the matters needing attention:

1. All social insurance premiums, housing accumulation fund and personal adjustment tax 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.

Three, Tianjin old-age insurance payment base

1, the minimum and maximum payment bases of social endowment insurance are 3 159 yuan and 15795 yuan respectively. For agricultural workers who participate in endowment insurance first, the minimum standard for paying social insurance payment base is 2896 yuan.

If migrant workers are employed by employers in this city but have not been insured in this city, the minimum payment base for paying social insurance premiums is 2369 yuan after consultation between employers and migrant workers.

The minimum payment base for flexible employees (excluding those who apply for social insurance subsidies) who stopped paying the old-age insurance premiums for employees in this city before 2065 438+2004 10 is 2369 yuan.

2, individual industrial and commercial households and flexible employees to pay the basic old-age insurance base is 673 1 yuan. If it is really difficult, the payment base can be determined between 673 1 yuan and 3 159 yuan. The base for individual industrial and commercial households without employees and flexible employees to pay the basic medical insurance premium is 3 159 yuan.

3. The social insurance subsidy base for self-employed individuals with flexible employment is 3 159 yuan.

4. The payment base of social insurance subsidies for middle-aged and elderly flexible employees in the trusteeship center is 3 159 yuan.

5. The payment base for those who receive unemployment insurance benefits to participate in basic medical insurance and maternity insurance for urban workers is 3 159 yuan.

20 16 enterprise pension insurance payment ratio policy provisions

The enterprise contribution ratio is 19%

The proportion of individual contributions is 8%

Note that individual cities depend on their economic development, but the latest proportion has been reduced.

At present, the individual contribution rate of basic old-age insurance for employees in all provinces is 8%, the unit contribution rate is 2 1% in Shanghai, 18% in Shandong and Fujian, 14% in Guangdong and Zhejiang, and 20% in other provinces. According to the requirements, most provinces and cities in China are eligible to reduce the enterprise pension insurance rate. Specifically, there are 2 1 provinces and cities, of which Shanghai has dropped from 2 1% to 20%, Jiangxi, Shanxi, Sichuan and Xinjiang have all dropped to 19%, and the remaining 16 provinces and cities are Beijing, Tianjin, Inner Mongolia, Jiangsu, Anhui, Henan and Xinjiang.

20 16 what is the contribution ratio of pension insurance units and individuals?

According to the latest national social security policy, the contribution ratio of endowment insurance has decreased, and the contribution ratio of units and individuals is a matter of great concern to everyone. It is reported that from May 20 16 1 day, the provinces (autonomous regions and municipalities) where the unit contribution rate of the basic old-age insurance for enterprise employees 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).

In 20 13 years, the average annual salary of employees in the city was 5 1 120 yuan, and the average monthly salary was 4,260 yuan;

In 20 13 years, the average annual salary of enterprise employees is 4884 1 yuan, and the average monthly salary is 4070 yuan. The planned one-time resettlement fee for employees of bankrupt enterprises shall be subject to this.

The average annual salary of on-the-job employees used for calculating and distributing pension insurance benefits is 68,568 yuan, and the average monthly salary is 5,765,438 yuan +04 yuan.

20 10 the minimum and maximum standards for employers and employees in Tianjin to pay basic pension, medical care, unemployment, work injury and maternity insurance premiums for urban employees are 1425 yuan and 8380 yuan respectively.

In 2009, due to the financial crisis, the minimum and maximum standards of social insurance payment in Tianjin were not adjusted. The minimum and maximum standards are 1.260 yuan and 7,800 yuan respectively, and these two standards were raised by 1.65 yuan and 580 yuan respectively in 20 10.

The minimum and maximum standards of social security base in Tianjin are 3 159 yuan and 15795 yuan respectively. The minimum standard of social insurance payment base for agricultural workers who participate in pension, medical care and work-related injury insurance in advance is 2896 yuan.

For migrant workers recruited by employers in Tianjin who are not insured in Tianjin, the minimum payment base for paying social insurance premiums is 2369 yuan after consultation between employers and migrant workers.

For flexible employees (excluding those who apply for social insurance subsidies) with household registration in Tianjin who stopped paying Tianjin employees' old-age insurance premiums on or before June 5438+00, the minimum payment base for paying employees' basic old-age insurance premiums and employees' basic medical insurance premiums in the individual payment window is 2369 yuan.

Second, the payment base of flexible employees

The base for individual industrial and commercial households and flexible employees to pay the basic old-age insurance premium is 673 1 yuan. If it is really difficult, the payment base can be determined between 673 1 yuan and 3 159 yuan. The base for individual industrial and commercial households without employees and flexible employees to pay the basic medical insurance premium is 3 159 yuan. If the annual social insurance premium has been paid from June 5438 to March, the payment difference from April to June 65438+February will not be paid according to the new payment base.

The social insurance subsidy base for self-employed individuals with flexible employment is 3 159 yuan. Among them: if the annual social insurance premium has been paid from June 5 to March, the social security subsidy will be given according to the subsidy base before adjustment.

The payment base of social insurance subsidies for middle-aged and elderly flexible employees in the trusteeship center is 3 159 yuan. 1 March will be subsidized according to the lower limit of the payment base before adjustment, and from April to 12 will be subsidized according to the lower limit of the adjusted payment base.

The payment base for those who receive unemployment insurance benefits to participate in basic medical insurance and maternity insurance for urban workers is 3 159 yuan.

The payment base of disabled soldiers medical insurance and disabled soldiers Medicaid managed by the civil administration is 5265 yuan.

The minimum base of insurance is 1 100, which accounts for a large proportion. If it is a non-difficult enterprise, that is, a general enterprise, the comprehensive rate unit accounts for 30.3-35.5%, and the individual accounts for 9- 1 1%, and the individual has to pay a large amount of medical assistance of 100 yuan every year.

The provident fund seems to have no specific base. Generally speaking, it is based on your basic salary, and the unit and individual each account for 10%.