What is the social security contribution ratio of the company?

1. The proportion of social security paid by the company for employees is:

1, 20% for the endowment insurance unit and 8% for the individual. There are two conditions for receiving pension insurance benefits: you must reach the statutory retirement age and the payment period must reach 15 years or more;

2, medical insurance units to pay the proportion of 8%, the proportion of individuals to pay 2%. From the date of insurance payment, employees can enjoy basic medical insurance benefits after 6 months;

3. The contribution rate of unemployment insurance units is 1.5%, and that of individuals is 0.5%. Unemployment insurance must be paid for one year before it can be enjoyed. Generally, it is paid for two months a year and four months every two years, but the longest period of enjoyment cannot exceed 24 months.

4. The work-related injury insurance unit pays 1%, and the individual does not pay. The industrial injury insurance rate is divided into 8 grades, which are approved by the social security agency according to the characteristics of the industry to which the unit belongs;

5. The contribution rate of maternity insurance units is 1%, and individuals do not pay. Male workers participate in maternity insurance, and if their wives are not insured, they can also enjoy certain maternity allowance when giving birth.

Two. The conditions for purchasing social security are as follows:

1, age condition, female under 40 years old, male under 60 years old;

2. If a unit has paid five insurances and one gold, it is enough to submit the corresponding information for social security. Some areas that need a copy of the ID card and an electronic photo need a paper photo with a red background or an original ID card. Rural hukou also needs to provide a copy of the home page and my page;

3. If individuals want to apply for social security, they can only participate in pension and medical care, and local accounts can be handled directly at the local social security bureau. Not a long-term resident who needs to open relevant certificates for local accounts.

Three. Basis for determining social security base:

Individual employees take the monthly average of their total salary income in the previous year as the monthly payment base of this year, in which: the new employees of this unit take the full-term salary income of the month when the employees join the company as the payment base; The insured unit takes the sum of the monthly payment bases of all the insured employees of the unit as the monthly payment base of the unit.

The total wage income of employees in last year refers to all monetary income earned by employees in the whole calendar year of last year, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

1, the social insurance premium, housing accumulation fund and individual tax directly withheld by the unit from employees' wages should be included in the payment base;

2 units in the form of cash or bank deposits to pay transportation subsidies, telephone subsidies, lunch subsidies, holiday fees, high temperature, high altitude, underground, toxic and harmful and other special post allowances should be included in the payment base;

3, the unit through after-tax profit commission or dividends paid to individual employees' wages, should be included in the base pay;

4, the implementation of the basic wage system of workers, according to the turnover or operating performance of the commission income and related income, should be included in the payment base;

5, after the implementation of business contract or cost responsibility, the unit will no longer reimburse the staff's travel expenses, and 60% of its contracted income should be included in the payment base.

The law clearly stipulates the scope of social security payment and related measures, involving social security expenses such as employee pension insurance, which need to be shared by employers and employees. Under specific circumstances, the employer should strictly abide by relevant laws and regulations to pay relevant insurance for employees, depending on the actual situation.

Legal basis:

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

Tenth employees should participate in the basic old-age insurance, and employers and employees should 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.

Social insurance law

Article 33 Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, while employees shall not pay the work-related injury insurance premium.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.