Shanghai five insurance payment base

The payment ratio of five insurances and one gold is also called "the ratio of five insurances and one gold to wages", which is an important part of calculating the payment standard of five insurances and one gold. The payment ratio of five insurances and one gold usually appears in the form of percentage, which is used to express the standard of how much insurance items account for wages. In addition, the payment ratio of five insurances and one gold consists of two parts: the unit payment ratio and the individual payment ratio. Then, what is the proportion of units and individuals paying five insurances and one gold? 1. Shanghai social security payment ratio and payment base 1, Shanghai five insurance payment ratio: 21%; Individual contribution ratio: 8% medical insurance unit contribution ratio:11%; Individual contribution ratio: 2% unemployment insurance unit contribution ratio:1.5%; Individual contribution ratio: 0.5% maternity insurance unit contribution ratio:1%; Industrial injury insurance individuals do not bear the payment, and the unit payment ratio: 0.5%; Individuals do not bear the payment. 2. According to the latest news released by Shanghai Human Resources and Social Security Bureau, the social security payment base from April 20 16 to March 20 17 was 178 17 yuan (three times the average monthly salary of employees in this city in the previous year). Note: The upper limit of individual contribution base of employees in a unit is 178 17 yuan, and the lower limit is 3,563 yuan. The unit payment base is determined by the sum of individual monthly payment bases in the unit. II. The deposit ratio and deposit base of Shanghai housing provident fund 1, and the deposit ratio of housing provident fund is the same as that of the employees themselves and the unit housing provident fund and supplementary housing provident fund. That is, the housing provident fund deposit ratio is still 7% each; The proportion of supplementary housing provident fund deposit is still 1% to 8% respectively, and the specific proportion is determined by each unit according to the actual situation. Units that have real difficulties in depositing housing provident fund may apply for reducing the deposit ratio (the deposit ratio of employees and units shall not be lower than the specified minimum deposit ratio, taking a positive integer) or holdover housing provident fund, and then increase the deposit ratio or repay the holdover amount after the economic benefit of the unit improves. 2 housing provident fund deposit base for the average monthly salary. After 20 17 1, the employees who join the work shall take the salary of the employees in the second month or the average monthly salary actually paid since joining the work as the deposit base of the housing provident fund. Workers newly transferred from June+10/October 1 June, 65438 shall take the monthly salary paid after transfer or the actual average monthly salary paid as their housing accumulation fund payment base. 3. The upper and lower limit of the monthly deposit of housing provident fund is 1970 yuan, and the upper limit of the monthly deposit of housing provident fund for urban individual industrial and commercial households and their employees and freelancers is 3,378 yuan. According to the deposit ratio of 7% of employees and units, the minimum monthly deposit of housing provident fund is 204 yuan. The lower limit of the monthly deposit of housing provident fund for urban individual industrial and commercial households and their employees and freelancers shall be implemented with reference to this standard. In 20 17, the proportion and base of Shanghai's five insurances and one fund will be based on the policy of 20 16 before March, and the policy will be re-formulated according to Shanghai's per capita monthly income in the previous year after March. It is worth noting that the payment base has upper and lower limits, that is, when the monthly salary of employees is lower than the lower limit, the payment is calculated according to the lower limit, and when the monthly salary is higher than the upper limit, the payment is calculated according to the upper limit. Depending on whether it is a unit or an individual, the deposit ratio is different. Under normal circumstances, the unit pays 33% of the employee's salary and the individual pays 10.5% of the monthly income.

Legal objectivity:

Article 10 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in the basic old-age insurance, and both employers and employees shall pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.