How do private enterprises pay employees five insurances and one gold? What proportion? For example, how much does the company pay for the personal part of 300 yuan?

The base and proportion of social insurance contributions promulgated by the state are unified, regardless of the nature and specific proportion of enterprises, the provisions of the local social security bureau shall prevail, with slight differences from place to place.

The payment amount of five insurances and one gold varies from region to region, and the base is the total wages. Some enterprises pay basic wages and some related subsidies, but some enterprises only pay basic wages, which is against the law. The specific proportion should be consulted with the local labor department. The proportion of payment varies from place to place.

Pension insurance payment ratio: the unit is usually 20%, and the individual is 8%;

Medical insurance payment ratio: unit 6%, individual 2%;

Unemployment insurance Unemployment insurance payment ratio: 2% for the unit and 0/%for the individual;

Work-related injury insurance units pay 0.5%, and individuals do not have to pay;

Maternity insurance units pay 1%, and individuals do not have to pay.

Specific units and individuals each bear 50% of the proportion of housing provident fund, calculated according to the average annual salary of individuals.

Extended data:

deal with

(1) social security and provident fund account opening

Enterprises need to open accounts for social security and provident fund at the Social Security Bureau and the Provident Fund Center within 30 days from the date of establishment. After opening a social security account, you will get the social security registration certificate, and after opening a provident fund account, you will get the unit provident fund registration number.

(2) Increase or decrease personnel

Every month, the company will add new employees to the company's five insurance and one gold account and delete employees who have left the company from the account. Social security and provident fund accounts are two independent accounts, and the operation of increasing or decreasing employees must be carried out in two accounts.

(3) Confirm the payment base

The unit needs to declare the correct payment base of five insurances and one gold for employees every month to ensure the normal payment of five insurances and one gold. The payment base of five insurances and one gold is the average salary of employees in the previous year or the salary in the first month of employment.

(4) Five insurances and one gold payment

Enterprises, banks, social security/provident fund management institutions sign bank payment agreements, and directly deduct five insurances and one gold fee from the enterprise bank account at a fixed time every month. Of course, enterprises can also choose cash or check to pay at the site of the five insurance and one gold management institution.

Calculation method

Generally, my salary income in the previous year is the base of payment.

(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 used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. 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 administrative 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.

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