Minimum payment standard of five insurances and one gold in Nanning

Legal analysis: first, the proportion of units and individuals paying five insurances and one gold.

1. Pension insurance contribution ratio: unit 2 1% (all included in the overall fund) and individual 8% (all included in the personal account).

2. The proportion of medical insurance payment: 9% for the unit and 2% for the individual+3 yuan.

3. Unemployment insurance payment ratio: 2% for the unit and 0/%for the individual.

4. Payment ratio of work-related injury insurance: the unit pays 0.5% for you every month, and employees don't have to pay. Work-related injury insurance determines its work-related injury rate according to the industry scope divided by the unit, with the range of 0.5%-2%.

5. Maternity insurance payment ratio: the unit pays 1% for you every month, and employees don't have to pay a penny.

6. Housing provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. But in principle, the maximum shall not exceed 10% of the average wage of employees. The employer shall pay the housing accumulation fund at 12% of the salary. Units and individuals are 65438+ 02% of salary.

Two, five insurance and one gold payment base.

The payment base of five insurances and one gold is generally 60%-300% of the average salary of employees in the previous year, as shown in the following:

1. If the average monthly salary of last year is 300% or more higher than that of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated as 300% of the average monthly salary. 2. If the average monthly salary of the previous year is lower than 60% or less of the average monthly salary of local employees at the end of last year, the payment base of five insurances and one gold shall be calculated at 60% of the average monthly salary. 3. The average monthly salary of the previous year is 60%-300% of the average monthly salary of local employees at the end of last year.

The deposit base of housing provident fund is the average monthly salary of employees in the previous year, that is, the total salary of the previous year divided by 12. The previous year refers to the natural year, that is, June 65438 to February 65438.

The deposit base of housing provident fund shall not be lower than the minimum monthly wage of employees in the previous year announced by the municipal human resources and social security department, and shall not exceed 3 times the average monthly wage of employees in the city in the previous year announced by the municipal statistics department.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.