For private enterprises, what is the social security pressure of employees?

What is the cost pressure of five insurances and one gold on private enterprises? In fact, not only private enterprises, but also five insurances and one gold have great pressure on all enterprises. Just because private enterprises are non-state-owned capital and all expenses are paid by the boss himself, the pressure is relatively greater.

So how big is it? Take private enterprises in Shenyang as an example. Through data calculation and concrete analysis, I hope it will be helpful to everyone?

I. The following is a list of the payment ratios of five insurances and one gold in Shenyang for reference only: 1. Enterprise part: 37.6% in total. Among them, pension insurance 16%, unemployment insurance 0.5%, industrial injury insurance 0.5% (the proportion is determined according to the characteristics of the industry) and medical insurance (including maternity insurance) 8.6%. Housing accumulation fund 12% (minimum 5%, maximum 12%). 2. Personal part: 22.5% in total. Among them, endowment insurance is 8%, unemployment insurance is 0.5%, work injury insurance is 0%, and medical insurance is 2%. Housing accumulation fund 12% (minimum 5%, maximum 12%).

Second, how much pressure does five insurances and one gold have on private enterprises? A is an employee of a private enterprise in Shenyang, with an average salary of 1 1,000 yuan. The average salary in Shenyang last year was 5000 yuan. If you pay five insurances and one gold according to the average personal salary, what is the social security contribution of enterprises and individuals? If you pay five insurances and one gold according to the minimum payment base, what is the social security contribution of enterprises and individuals?

The first payment method: based on 1 ten thousand yuan, pay five insurances and one gold. 1. Expenses of enterprise social security accumulation fund: 3760 yuan in total. 2. Personal social security accumulation fund expenses: 2250 yuan in total. As the personal part (10000 yuan) is deducted from the salary payable, the total actual labor cost of the enterprise is 13760 yuan (10000+3760 = 13760 yuan). The second payment method: take 3,000 yuan (5,000 * 60% = 3,000) as the payment base, and pay five insurances and one gold.

1. Expenses of enterprise social security accumulation fund: total 1 128 yuan.

2. Personal social security accumulation fund fee: 675 yuan in total. As the personal part (1 000 yuan) is deducted from the salary payable, the total labor cost actually undertaken by the enterprise is 1 128 yuan (1 000 yuan+1128 =1.

The comparison between the two methods shows that:

65,438+0. Compared with 3,000 yuan, the payment base is 1 0,000 yuan: enterprises need to bear the cost of 2,632 yuan more.

2. Compared with 3,000 yuan, the payment base is 1 1,000 yuan: the personal part needs to bear more expenses of 1 1,575 yuan. To sum up, when the enterprise adjusts the payment base of employee A from 10000 yuan to 3000 yuan, the enterprise saves 2632 yuan per month. ?

Write at the end:

1. Now many private enterprises rack their brains to reduce the payment cost of five insurances and one gold. For example, some pay five insurances and one gold for employees according to the highest payment base; Some do not pay five insurances and one gold during the probation period of new entry requirements; Some only pay five insurances but not one gold; Some even refused to pay five insurances and one gold for employees at the risk of being audited by tax and paying late fees. This behavior is illegal. ?

2. If the employee's enterprise fails to meet the social security payment standard or seriously infringes on the employee's personal social security rights and interests, the employee may report to the local labor security supervision department or the tax department and ask the enterprise to pay five insurances and one gold. If the circumstances are serious, you can directly go to a local arbitration institution for arbitration.