20 16 what is the base and proportion of endowment insurance payment for government agencies and institutions?

Unit contribution ratio: 20% (some cities 19%)

Individual contribution ratio: 8%

The payment base stipulates that 60% of the average salary of employees in the previous year is the lower limit and 300% is the upper limit as the payment base of endowment insurance.

Implement the basic old-age insurance system combining social pooling with individual accounts. The basic old-age insurance premium is shared by units and individuals.

The proportion of the unit paying the basic old-age insurance premium is 20% of the total wages of the unit (the specific policies are subject to the provisions of various provinces and cities), and the proportion of the individual paying the basic old-age insurance premium is 8% of the salary paid by himself, which is withheld and remitted by the unit.

Establish a personal account for basic old-age insurance according to the amount of 8% of my salary, all of which are formed by individual contributions.

The part where the individual salary exceeds 300% of the average salary of local employees in the previous year is not included in the base of individual contribution salary; If it is lower than 60% of the average salary of local employees in the previous year, the base of individual payment salary shall be calculated according to 60% of the average salary of local employees.

Extended data:

The old-age insurance standard refers to a standardized norm, which clearly stipulates the calculation method and payment ratio of old-age insurance.

Calculation method

(a) the amount of enterprise contributions = 20% of the total wages of enterprise employees; Individual contributions of employees = approved payment base ×8% (currently 8%)= total wages of employees ×60%~300%×8%.

(two) individual workers (including individual industrial and commercial households and freelancers) payment amount = approved payment base x18%.

For example, in April 2003, Hebei Province announced that the social wage of the province in 2002 was 747 yuan per month, so the payment base can be selected between 747-224 1 yuan (that is, 100%-300% of the provincial social wage of 747 yuan per month).

The minimum annual payment is 747×18 %×12 =1613.5 yuan, and the maximum is 2241×18 %×12.

Payment ratio

The proportion of payment is divided into two categories: enterprise insurance and individual worker insurance:

(a) all kinds of enterprises pay 20% of the total wages of employees, and employees pay 7% of the individual contribution base (7% in 2003, one percentage point higher in two years, and finally 8%). The part paid by individual employees shall be withheld and remitted by the enterprise.

(2) Self-employed workers, including self-employed industrial and commercial households and freelancers, shall pay 18%, which shall be borne by themselves.

Cardinality determination

The approved payment base is based on the average social wage of employees in Hebei Province last year (referred to as the provincial social wage).

(a) the wage income of enterprise employees is lower than 60% of the province's social wages, and the payment base is approved by 60%; If it is higher than 60% of the provincial social wage, the payment base shall be approved according to the actual wage income, but it shall not be higher than 300% of the provincial social wage.

(two) individual workers can independently determine the payment base within the scope of more than 300% of the province's social wages.

Supplementary payment of endowment insurance

According to the provisions of relevant laws and regulations on social security, payers who meet the policy of paying social security premiums in batches can apply to the social security department for the procedures of paying social security premiums in batches.

The payer (individual) who applies for supplementary payment and wholesale payment business shall go through the relevant procedures of supplementary payment and wholesale payment at the social security department. After the social security department successfully handles the relevant business, the payer (person) shall pay the fee to the competent tax authority within five working days with the overdue notice issued by the social security department.

References:

Baidu Encyclopedia-Pension Insurance Standard