Payment ratio of five insurances and one gold in Shandong Province 2022

The social security contribution ratio of Shandong five insurance and one gold endowment insurance: the enterprise contribution ratio is 20%, and the individual contribution ratio is 8%. Medical insurance: 8% for enterprises and 2% for individuals+7 yuan/month serious illness insurance.

Calculation formula of five insurances and one gold payment in Shandong Province

Payment amount of five insurances and one gold = payment proportion of five insurances and one gold * payment base of five insurances and one gold.

1, Shandong Province, the proportion of five insurances and one gold.

Endowment insurance: 20% for units and 8% for individuals.

Medical insurance: 8% for units and 2% for individuals.

Unemployment insurance: unit 2%, individual 1%.

Work-related injury insurance: the unit bears 0.5%-2%, and the individual does not pay.

Maternity insurance: the unit bears 0.5%, and the individual does not pay.

Provident fund: 8%- 12% for units and 8%- 12% for individuals.

Legal basis:

Notice of Shandong Provincial Department of Labor and Social Security and Shandong Provincial Department of Finance on Adjusting the Payment Ratio of Basic Old-age Insurance for Enterprise Employees

First, standardize the insurance payment behavior.

(a) the employer and employees shall participate in the basic old-age insurance in accordance with the relevant provisions of the social insurance law, declare according to law, and pay the basic old-age insurance premium in full and on time. If the employer fails to pay the basic old-age insurance premium in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit. If the employer fails to pay or supplement the old-age insurance premium within the time limit, the social insurance fee collection agency may issue an audit opinion or report it to the labor security supervision agency according to the regulations, and urge the employer to supplement the old-age insurance premium. If the employer fails to pay the employee's old-age insurance premium in full and on time, an overdue fine of 5/10000 will be charged on a daily basis in accordance with the relevant provisions of the Social Insurance Law from the next month 1 day when the old-age insurance premium is unpaid. In the arrears period before the implementation of the social insurance law, if the amount of late fees or interest is lower than that stipulated in the social insurance law, it can be implemented in accordance with the principle of low. The late fee charged for each arrears period shall not be calculated repeatedly. The employer shall not require employees to bear the late payment fee.

(II) If the employing unit encounters serious difficulties in production and operation due to force majeure, it may apply for deferring the payment of old-age insurance premiums according to the Notice on Issues Concerning the Deferred Payment of Social Insurance Fees by Units with Serious Difficulties in Production and Operation (Lu Renshe Fa [2015] No.31) and other regulations. During the period of 20 19, 1, 2020, 12 and 3 1, an enterprise that cannot pay the minimum wage for its employees for more than three consecutive months or cannot operate normally for more than three months, but only pays the living expenses for its employees, can also apply for a deferred payment of social insurance premiums if it meets the relevant provisions of the social insurance law. The holdover period is generally not more than one year, and the late payment fee is exempted during the holdover period; Among them, for the enterprises that have approved the holdover, after the holdover expires, the payable amount will be paid back, and those who meet the holdover conditions can apply again. During the holdover period, employees shall enjoy social insurance benefits according to regulations.

Municipalities (referring to cities divided into districts, the same below) human resources and social security administrative departments shall promptly accept the employer's application for deferred payment, and complete the preliminary examination within 10 working days.

(III) For employers who are unable to pay social insurance premiums due to difficulties in production and operation, if they do not meet the relevant provisions on holdover of social insurance premiums, they may apply for holdover of old-age insurance premiums according to the Administrative Provisions on the Declaration and Payment of Social Insurance Fees (Order No.20 of Ministry of Human Resources and Social Security, hereinafter referred to as Order No.20). After the employer provides mortgage and pledge guarantee in accordance with the relevant provisions of Order No.20, the social insurance agency shall sign an agreement with it to postpone payment, and the late payment fee shall be exempted during the agreement period. The term of deferred payment agreement shall not exceed one year at the longest. During the holdover period, the employees of this unit shall enjoy social insurance benefits as required.

(IV) Within the stipulated holdover and holdover period, for employees who meet the conditions for receiving pension insurance benefits or ask for transfer and continuation, the employer may first repay the arrears of these employees (including the arrears of units and individuals), and the remaining arrears shall be recovered by social insurance agencies.