Proportion of unit provident fund payment

Endowment insurance: the unit pays 20% and the individual pays 8%; Medical insurance: the unit pays 7.5% and the individual pays 2%; Unemployment insurance: the unit pays 2%, and the individual pays1%; Industrial injury insurance: the unit pays 0.5%, and the individual does not pay; Maternity insurance: the unit pays 0.9%, and the individual does not; Housing accumulation fund. Units that have real difficulties in paying housing provident fund may apply for reducing the payment ratio or postponing the payment of housing provident fund, but the reduced payment ratio of housing provident fund shall not be less than 5%.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Fifth people's governments at or above the county level shall incorporate social insurance into the national economic and social development plan. The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance. The state supports social insurance through preferential tax policies.

Article 6 The State exercises strict supervision over social insurance funds. The State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the supervision and management system of social insurance funds to ensure the safe and effective operation of social insurance funds. People's governments at or above the county level shall take measures to encourage and support all sectors of society to participate in the supervision of social insurance funds.