How to calculate the base amount of social security contributions

1, the basic pension insurance premiums by the unit and the individual *** with the same, the unit to pay the proportion of basic pension insurance premiums, generally not more than 20% of the unit's total wages. Individuals pay the proportion of basic pension insurance premiums for their own contributions of 8% of the salary. 2, the unit contribution base: the unit to participate in the institutional pension insurance staff of the individual contribution to the base and the wage base. 3, the individual contribution base in accordance with the provisions of the integrated wage project approved by the average monthly salary of the previous year.

In the work welfare treatment, the general company will have "five insurance", but the insurance premium is uneven. The so-called institutions and welfare treatment is better, in addition to the higher provident fund, is the higher insurance contributions, until retirement, the pension will be very high.

This article will mainly introduce

The basic pension insurance contribution base and ratio of institutions.

I. The ratio of pension insurance contributions for public institutions

(1) The ratio of pension insurance contributions for on-the-job workers in public institutions

1. The basic pension insurance premiums are borne by both the public institutions and the individuals***, and the ratio of basic pension insurance premiums paid by the public institutions is generally not more than 20% of the total wages of the public institutions. Individuals pay the basic pension insurance premiums for their own contributions to the proportion of 8% of wages.

2, the wage base is less than 60% of the average wage of local employees on the job, according to the average wage of local employees on the job 60% of the wage base for individual contributions. The maximum contribution base shall not exceed 300% of the average salary of local in-service employees.

(B) institutions of temporary staff pension insurance contribution ratio

1, the employer by the temporary staff personal contributions to the sum of 20% of the wage base, the temporary staff themselves by the previous year's average monthly salary (newly hired staff according to the standard of the first month's salary) of 8% of the basic old-age insurance premiums. The average monthly salary of temporary staff is less than 60% of the average monthly salary of the province's employees in the previous year, the province's average monthly salary of employees in the previous year 60% of the average monthly salary for the contribution base.

2, higher than the province's average monthly salary of on-the-job workers in the previous year 300% of the province's average monthly salary of on-the-job workers in the previous year 300% of the contribution base.

Two, institutional pension insurance contribution base

(a) unit contribution base

The unit to participate in the institutional pension insurance staff of the individual contribution to the sum of the wage base.

The unit contribution base includes:

1 basic salary;

2 national unified allowances;

3 standardized allowances;

4 year-end lump-sum bonuses.

(2) Individual contribution base

Approved in accordance with the provisions of the integrated wage program, is the average monthly salary of employees in the previous year.

Individual contribution base includes:

1 basic salary;

2 national unified allowances;

3 performance pay.

Third, how to calculate the institutional pension insurance?

1, pension = basic pension + personal account pension.

2, personal account pension = personal account savings ÷ months (50 years old for 195, 55 years old for 170, 60 years old for 139, no longer uniform is 120).

3, the basic pension = (the province's average monthly wage of the previous year's on-the-job workers + I indexed the average monthly contribution wage) ÷ 2 times the number of years of contributions times 1% = the province's average monthly wage of the previous year's on-the-job workers (1 + I average contribution index) ÷ 2 times the number of years of contributions times 1%.

Note: My indexed average monthly contribution salary = the average monthly salary of the province's last year's on-the-job workers multiplied by my average contribution index.

In summary, it is the basic pension insurance contribution base and ratio, and the calculation of pension insurance. Institutions and institutions of the pension insurance and general employers, mainly by the individual and the unit **** with the same commitment, only the proportion of commitment is different. The composition of the contribution base is characterized by a unified national allowance. If you want to continue to understand the relevant issues, you can consult a professional.