What is the social security contribution ratio? Is the social security contribution ratio fixed?

What is the social security contribution ratio?

1, endowment insurance

The average monthly salary of employees above the individual payment is the base (the minimum number is 60% of the annual salary of employees in this city; The highest figure is 8% of the city's employees' wages in the previous year.

2. Medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (at least 60% of the salary of employees in this city in the previous year): unit 10%, individual 2%+3 yuan;

3. Unemployment insurance

Unit 1%, individual 0.2%;

4. Work injury insurance

According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;

5. Maternity insurance

Payment ratio: 0.8% of the unit, and individuals do not pay.

However, due to the influence of different cities and companies, the proportion of social security contributions is actually different, depending on their actual situation.

Is the social security contribution ratio fixed?

The proportion of social security contributions is not fixed, so the following points should be noted:

1. If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be the payment base;

2. If the wage income of employees is lower than 60% of the local average wage of employees in the previous year, 60% of the local average wage of employees in the previous year shall be the payment base;

3. Employee's salary is 300%? Between 60%, according to the actual declaration. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor department. Social security will regularly check the base every year (March or July, in different places), and declare a new base according to the average monthly salary of employees in the previous year. It is necessary to prepare proof of these payroll.