Base and proportion of five insurances and one gold payment

The payment proportion base, also known as the social insurance premium base, is the basic data used to verify the actual payment of social insurance premiums by units or individuals on the basis of payment of wages. Its characteristic is that there are upper and lower limits on the amount, and the setting of the upper and lower limits of the payment base changes with the policy adjustment. The payment base of five insurances and one gold is 60% to 300% of the average social wage. Social insurance base, referred to as social insurance base, refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly salary and salary tax amount of the previous year declared by employees from June 1 day to February 1 day. The upper limit of the payment base refers to the part where the wages of employees exceed 300% of the arithmetic average monthly wages of employees in provinces and cities in the previous year, which is not included in the payment base; The lower limit of the payment base refers to the fact that the wage income of employees is lower than 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average of the monthly average wage of employees in provinces and cities in the previous year is the payment base.

"Five insurances" refers to five insurances, namely, endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund.

In the "five insurances", the old-age insurance, medical insurance and unemployment insurance are paid by the employer and a god, while the work injury insurance and maternity insurance are paid by the employer completely, and individuals do not need to pay; The "one gold" is also paid by employers and individuals. It should be noted here that "five risks" are legal, but "one gold" is not.

legal ground

"People's Republic of China (PRC) Social Insurance Law" Article 61 The social insurance premium collection agency shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment.