2065438+ Remarks on employee basic medical insurance in Deqing County in July 2004

The collection base and proportion of social insurance premiums in 20 14 payment year in our county were announced, and will be implemented from July 20 1 20 14.

First, the payment base and proportion of social insurance premiums for enterprise employees

(1) enterprise unit payment base. The payment base of an enterprise unit shall be approved by the county-level local tax department according to the total wages of all employees of the enterprise unit in that year. The pre-requisition standard is still implemented according to document 1998. German society [20 12]75.

(two) the individual contribution base of enterprise employees. The individual payment base of enterprise employees (referring to on-the-job employees, the same below) is approved by the county social security agency according to the average monthly salary of employees declared by the employer. The average monthly salary of enterprise employees in the previous year was 300% higher than the average monthly salary of employees in the whole province in the previous year (37 13 yuan in 2065), and it was determined as 300% (i.e. 1 130 yuan); If the average monthly salary of employees in the previous year was lower than 60% of the average monthly salary of employees in the whole province, it shall be determined according to 60% (that is, 2226 yuan).

(three) the proportion of enterprise units and individual employees. The comprehensive proportion of unit payment is 24.0-25.5%. Including: basic old-age insurance 14%, basic medical insurance 7%, industrial injury insurance (benchmark rate) 0.5-2.0%, unemployment insurance 2%, and maternity insurance 0.5%. Individual contributions of employees: 8% for basic old-age insurance and 8% for basic medical insurance. Monthly payment of 45 yuan (all transferred to personal account, the unit transferred to 20 yuan, credited to personal account; Retirees are transferred from the overall fund to 70 yuan and credited to personal accounts), unemployment insurance 1% (farmers contract workers themselves do not pay unemployment insurance premiums).

Two, urban individual workers (referring to individual industrial and commercial households and their employees) social insurance premium payment base and payment ratio.

(1) payment base. The average monthly actual income of the above years is used as the base of individual payment. If the average monthly actual income in the previous year was higher than the average monthly salary of employees in the county in the previous year by 300% (3 176 yuan in 2065 and 438+03 in 2065), it shall be determined by 300% (that is, 9526 yuan); If the average monthly actual income in the previous year was lower than 80% of the average monthly salary of employees in the county in the previous year, it will be determined according to 80% (that is, 254 1 yuan).

(2) payment ratio. The basic old-age insurance payment ratio is 18%, of which the employer's old-age insurance premium is paid by himself; The employee's endowment insurance premium is paid by the employer at 10% and the employee at 8%. The payment ratio of basic medical care, work-related injury, unemployment and maternity insurance shall be notified to the enterprise according to this notice.