Proportion of social security payment in Guangzhou

Legal analysis: Guangzhou 202 1 social security contribution ratio is divided into endowment insurance, unemployment insurance, medical insurance, work injury insurance and maternity insurance. The contribution ratio of endowment insurance is 14% for the company and 8% for the individual; The proportion of unemployment insurance payment is 0.48% for the first file, 0.64% for the second file, 0.8% for the third file and 0.2% for the individual. The proportion of industrial injury insurance payment is paid by the company according to the industry, and individuals do not pay; The proportion of maternity insurance payment is 0.85% paid by the company, and individuals do not pay; The contribution rate of medical insurance is 5.5% for the company and 2% for the individual.

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

Eleventh basic old-age insurance to implement the combination of social pooling and individual accounts. The basic old-age insurance fund consists of employers, individual contributions and government subsidies.

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.