Proportion of companies paying social insurance to the state.

The proportion of social security contributions consists of individual contributions and unit contributions, and the amount of social security contributions varies from region to region, based on total wages. The proportion of endowment insurance is 20% for the unit and 8% for the individual; The proportion of medical insurance is 8% for units and 2% for individuals; The unemployment insurance ratio is 2% for the unit and 0/%for the individual/kloc; Industrial injury insurance is entirely borne by the enterprise, at around 1%, and individuals do not need to pay it; Maternity insurance is also borne by enterprises, which is about 1%, and does not need to be paid by individuals.

1. What is the social security ratio required by law?

endowment insurance

1, the average monthly salary of employees in the year above the individual contribution is the base (the minimum number is 60% of the salary of employees in the whole city in the previous year; The highest figure is 8% of the city's employees' wages in the previous year.

2. The unit payment is paid according to 22% of the average monthly salary of the employee in the previous year. From June 65438+1 October1day, 2006, Ministry of Human Resources and Social Security adjusted the size of the individual pension account from 165438+ 0% of my contribution salary to 8%. The previous policy was that individual contributions and 3% unit contributions were all included in individual pension accounts, and unit contributions 19% were transferred to social pooling, while the new policy also included 3% of unit contributions in social pooling to solve the problem of empty accounts in pension accounts.

medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (the minimum amount is 60% of the city's employees' wages in the previous year): unit 10%, individual 2% 3 yuan;

unemployment insurance

Unit 1%, (urban) individuals (rural) individuals do not pay.

employment injury insurance

According to the industry scope divided by the unit, the industrial injury rate is determined, and the industrial injury rate is between ~2%;

maternity insurance

Payment ratio: units and individuals do not pay.

Public accumulation fund

Taking Beijing as an example, the proportion of provident fund deposit: according to the actual situation of enterprises, choose the proportion of housing provident fund deposit. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing. Since the second half of 2009, Beijing has uniformly stipulated that all employers should pay housing provident fund at 12% of their wages. Units and individuals are 65438+ 02% of salary.

Second, the calculation method of social security

Taking the pension in social security as an example, the calculation formula of basic pension is as follows:

Basic pension = basic pension, personal account pension, transitional pension = the average monthly salary of employees in the whole city in the previous year before retirement ×20% (if the payment period is less than 15, it is 15%), the principal and interest of personal account and the indexed monthly average payment salary × 120×0997. Basic pension for enterprise employees = basic pension, personal account pension, transitional pension = average monthly salary of employees in the whole city in the previous year before retirement ×20% (15 for those who are dissatisfied with the payment period), principal and interest of personal account and indexed monthly average payment salary × 120×0997, and "newcomer"

Note: Due to objective reasons, the calculation standards of some cities in China may be different.

Third, the legal basis related to social security.

Article 12 of the Social Insurance Law

The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of its 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 33 of the Social Insurance Law

Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, and the employees shall not pay the work-related injury insurance premium.

Article 53 of the Social Insurance Law

Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and employees shall not pay maternity insurance premiums.

Regulations on the administration of housing provident fund

Article 16 The monthly deposit amount of employee housing provident fund shall be the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund.

The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

To sum up, the proportion of social security contributions in different regions is different, but it is related to the salary base in the region. Moreover, among the five major types of insurance, such as pension, work-related injury, medical care, maternity and unemployment, work-related injury and maternity insurance do not require individual contributions, while the other types of insurance require individual contributions, but the individual contributions are small, and the ultimate beneficiaries of insurance are also individuals.