Does every company have to buy medical insurance and pension for its employees?

The following are some rules of social security. See for yourself.

Three insurances are the most basic social insurance; Including endowment insurance, medical insurance and unemployment insurance.

Three insurances belong to social insurance, which is now commonly referred to as "five insurances and one gold". The specific five risks are: endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance; One gold: housing accumulation fund.

Paying three insurances is stipulated by the national social security policy, and any employer should insure employees. As long as you sign a labor contract with your employer, you should be insured.

But these three risks are not from your company, but from yourself and your company. According to the wages of employees, the proportion of units and individuals is generally: pension insurance units bear 20%, individuals bear 8%; 6% for medical insurance units and 2% for individuals; The unemployment insurance unit bears 2%, and the individual bears 1%.

Old-age insurance is mainly for getting a pension after retirement in the future, in case the old age is bleak.

Medical insurance mainly means that when you are sick and hospitalized, the unit can reimburse about 50% of the expenses, which is also very important. Industrial injury insurance is more clear.

There are also five insurances and one gold. How do enterprises insure their employees?

About five insurances and one gold:

Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises. Individuals do not need to pay fees. It should be noted here that "five risks" are legal, but "one gold" is not.

What is the payment ratio of "five insurances and one gold"?

At present, the contribution ratio of endowment insurance in Beijing is: 20% for the unit (of which 17% is included in the overall fund and 3% in the personal account) and 8% for the individual (all included in the personal account); Medical insurance payment ratio: unit 10%, individual 2%+3 yuan;

Unemployment insurance payment ratio: unit 1.5%, individual 0.5%; Industrial injury insurance determines the industrial injury rate according to the industry scope of the unit; Maternity insurance payment ratio: 0.8% for the unit, and no payment for the individual.

Provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing.

(Overall planning fund refers to: in the process of the gradual transformation of the old-age insurance system from the state-unit system to the state-society system, the state needs to make overall plans to solve the problems of unbalanced economic development and aging population.

(1) Establish a social pooling fund mainly based on enterprise contributions; (2) Establish personal accounts based on employees and enterprises; (3) The government bears the management expenses of the endowment insurance fund. This semi-fund system, which combines social pooling with individual accounts, is conducive to coping with the crisis of China's aging population, gradually dispersing the transition cost from the old system to the new system, and gradually realizing the transformation from the enterprise pension insurance system to the individual pension insurance system. )

The payment amount of four insurances and one gold varies from region to region, and the base is the total salary. 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 surrender of endowment insurance, unemployment insurance and medical insurance can only be obtained under the circumstances permitted by law, and shall be issued by the insurance registration department. For example, "Old-age insurance can only be received if it reaches the legal age, and unemployment insurance benefits is also eligible to receive it. For example, if you go to the street office where your household registration is located and apply for an employment permit, it means that you must have the will to apply for a job after you lose your job.

If you don't want to work after losing your job, you won't get insurance money. In addition, pensions and unemployment benefits cannot be enjoyed at the same time.

"Do you enjoy insurance during the probation period?

You should also enjoy insurance during the probation period, because the probation period is an integral part of the contract period, not isolated from it. So you should also take out insurance during the probation period. In addition, it is the legal obligation of the enterprise to insure employees, which does not depend on the intention or will of the parties. Even if employees say that they do not need to pay insurance, commercial insurance cannot replace social insurance.

Enjoy old-age insurance benefits

Those who have paid the old-age insurance premium 15 years or more and reached the statutory retirement age can enjoy the old-age insurance benefits:

1, receive the basic pension on a monthly basis according to regulations until death.

The basic pension is calculated as follows:

Basic pension = basic pension+personal account pension+transitional pension = the average monthly salary of employees in the whole city in the previous year before retirement × 20% (the payment period is insufficient 15 is 15%)+ personal account principal and interest and indexed monthly average payment salary ×1payment period before the end of 997 ×

2. Death treatment. (1) Funeral expenses (2) One-time pension (3) Subsidies for immediate family members who meet the support conditions are paid monthly until the immediate family members who support them die.

Note: Endowment insurance should be paid continuously as far as possible. According to the relevant documents, if the enterprise or the insured pays the basic old-age insurance premium intermittently (except for the unemployed and those who do not pay according to the relevant regulations), the insured meets the conditions stipulated by the state for receiving the pension. When calculating the basic pension, the calculation base of the basic pension will be moved forward year by year according to the cumulative intermittent payment time to the average salary of employees in this city in the previous year (the cumulative intermittent payment time is calculated by 65438+).

For example:

If you retire in 2020, under normal circumstances, your basic pension is 2065438+the average social wage in 2009 × 20%, but if your pension insurance is interrupted for 30 months before retirement, it will be interrupted for 2.5 years. According to two years, your basic pension is 2065438+the average social wage in 2007 × 20%.

Enjoy medical insurance benefits

1, outpatient and emergency medical expenses

The annual medical expenses of the employees (65438+1October1-65438+February 3 1) are more than 2,000 yuan;

2. Settlement ratio:

During the contract period, 50% of the dispatched personnel will be reimbursed for more than 2,000 yuan, and 50% will be paid by the individual;

Within one year, the maximum amount of accumulated reimbursement for outpatient and emergency services of dispatched personnel is 20,000 yuan.

3. The insured shall properly keep the medical documents (including receipts and prescriptions for large amounts) in the outpatient department of the designated hospital. ), as a medical expense reimbursement certificate;

4. Outpatient treatment of three kinds of special diseases: when the insured needs to take anti-rejection drugs after radiotherapy and chemotherapy for malignant tumor, renal dialysis and renal transplantation, the second-and third-level designated hospitals where the insured sees a doctor will issue the Certificate of Disease Diagnosis, fill in the Application Form for Special Diseases of Beijing Medical Insurance, and report it to the district medical insurance center for approval and filing. Outpatient treatment and drug collection for these three special diseases are limited to designated hospitals that have approved treatment, and cannot be purchased in designated retail pharmacies. The medical expenses incurred meet the prescribed scope of outpatient special diseases, with reference to hospitalization settlement;

5. Hospitalization

● Hospitalization deposit: When the insured meets the hospitalization conditions, the hospital will collect part of the deposit of the insured, and the amount of the deposit will be determined by the hospital according to the illness. If the dispatched personnel unit and the insured fail to pay the medical insurance premium in full and on time, the hospitalization deposit shall be paid in full by the dispatched personnel;

● Settlement period: every 90 days of hospitalization of insured persons is a settlement period; No more than 90 days, each hospitalization is a settlement period;

● Medical expenses incurred by patients with malignant tumor after outpatient radiotherapy and chemotherapy, renal dialysis and renal transplantation taking anti-rejection drugs, as well as mental patients who need to be hospitalized all the year round, shall be settled every 360 days;

● The medical expenses incurred by the insured for family sickbed treatment in designated community health service centers (stations) shall be settled once every 90 days;

● When the insured is discharged from the hospital or at the end of the treatment stage, it is necessary for the dispatched personnel to settle with the hospital the expenses that should be paid by the dispatched personnel at their own expense and out of their own pocket, and the medical expenses that should be paid by the basic medical insurance pooling fund and the large medical mutual fund should be reported by the hospital to the medical insurance center for review and settlement;

● When the insured person is hospitalized, he shall set the settlement method of medical expenses within the scope stipulated by the basic medical insurance, and set the deductible line and the maximum payment limit of the basic medical pooling fund;

● The first hospitalization of the deductible line 1.300 yuan, and the later hospitalization in 650 yuan, with a maximum payment limit of 50,000 yuan; Mutual assistance for large medical expenses exceeding the maximum payment limit (excluding the part below the minimum deductible and the personal burden of dispatched personnel)

70% of the funds are paid, and 30% of the dispatched personnel are personally responsible. The maximum compensation for one year is 654.38+10,000 yuan. According to the hospital level and the amount of expenses in a settlement period, the settlement standard of hospitalization expenses is calculated by stages and paid cumulatively.

(When the proportion is adjusted, the new standard should be applied. )

Note: medical insurance for non-public traffic accidents is exempt!

Unemployment insurance benefits.

Unemployment insurance is paid continuously for more than 1 year, and the files are returned to the street. You can enjoy unemployment insurance benefits in the street.

1. Unemployment insurance: refers to the basic living expenses paid by the unemployment insurance agency to eligible unemployed people according to regulations, which is the most important unemployment insurance benefits. Unemployment insurance benefits shall be implemented according to relevant documents of Beijing;

2. Medical subsidy during the period of receiving unemployment insurance benefits: refers to the subsidy for medical expenses incurred by the unemployed during the period of receiving unemployment insurance benefits. According to relevant policies and regulations of Beijing;

3. Funeral subsidies for unemployed people who died during the period of receiving unemployment insurance benefits and pensions for their spouses and immediate family members shall be implemented in accordance with relevant regulations.

Work-related injury insurance enjoys treatment.

If an accident happens unfortunately during the contract period, you need to ask the enterprise for a description of the situation and affix the official seal of the enterprise, apply for work-related injury identification as soon as possible (preferably within three working days) and provide the following materials:

1, initial treatment diagnosis or hospitalization medical records;

2. Occupational disease diagnosis certificate (one original and one copy each);

3. If there is a traffic accident, provide a traffic brigade accident award or a traffic accident confirmation from the traffic department;

4. Copy of ID card;

5. Original labor contract within the validity period

Maternity insurance benefits.

Maternity-related expenses can be reimbursed.

The scope of reimbursement includes maternity allowance, maternity medical expenses, family planning operation medical expenses and other maternity-related expenses stipulated by the state and this Municipality.

Maternity allowance is calculated according to the payment base of the month when female employees give birth divided by 30 and multiplied by the number of days of maternity leave. Maternity allowance is the salary of female employees during maternity leave. If the maternity allowance is lower than my salary standard, the difference will be made up by the enterprise.

Maternity medical expenses include medical examination expenses, delivery expenses, operation expenses, hospitalization expenses and medicine expenses incurred by female employees due to pregnancy and childbirth.

The medical expenses of family planning operation include the medical expenses incurred by employees due to family planning.

Now it is required to pay medical insurance for 20 years, pay pension 15 years to qualify for pension, and enjoy medical insurance reimbursement after retirement.

First, if you go to work outside your registered permanent residence, for example, your original registered permanent residence is in Beijing, but you go to work in Shenzhen. No matter whether your account can be transferred to Shenzhen, in case you don't work in Shenzhen in the future, it is very problematic whether you can transfer the five insurances and one gold paid in Shenzhen! Because there is no internet connection in the whole country at present, only Beijing has it. In other words, if you used to work in a company in Beijing and moved to another company in Beijing a few years later, there is no problem with five insurances and one gold. But if you skip from other provinces and cities, it will be very troublesome to transfer.

Of the five risks mentioned above, three are paid by both enterprises and individuals. This means, for example, if your salary is 2,000 yuan for endowment insurance, then you have to pay 8% personally and the company has to pay 15% (the above data are all hypothetical). All the money is in one of your accounts, and you can only withdraw it when you can enjoy old-age insurance (see above for details).

All enterprises and individuals pay the same, so does the housing provident fund. For example, you multiply your salary by the proportion: if you have to pay 500 units a month and pay you 1000, if you change jobs and the money can't be transferred, then you will pay 500 yuan a month for nothing. Can't take it out-because it doesn't meet the conditions for enjoying the housing provident fund, it can only be taken out when buying a house.

Then some people may ask, if I don't plan to develop in the city where I just started working all my life, can I not pay five insurances and one gold in order to prevent being transferred in the future? The answer is no. At least the part of the three risks is compulsory by the state, so it is quite helpless. In addition, the base of five insurances and one gold is the question of which part of your salary is multiplied by that percentage. Ok, let's first look at the composition of salary, basic salary+various benefits+bonuses. Many enterprises only pay five insurances and one gold according to the basic salary. Because if you calculate according to the three parts, your personal money is more, but the company gives you more money (the five insurances and one gold paid by both enterprises and individuals are paid by individuals to small-headed units). Therefore, in order to save money for themselves, many enterprises have to pay less for the welfare part, which is very difficult, so be sure to ask clearly when signing the contract in the future!

As mentioned earlier, housing provident fund is also paid by enterprises and individuals. However, the part paid by the enterprise will be yours sooner or later (as long as you buy a house in the future, you can take it out at one time). For example, if you pay 500 per month in proportion, the company may post 1000 to you, although this 1500 cannot be taken out before you buy a house. ! ! ! Because that 1000 is empty, you can't take it out without buying a house. Therefore, when signing, you should ask whether this welfare includes housing provident fund, be careful!

Social insurance processing flow

Various enterprises (including state-owned enterprises, collective enterprises, joint-stock enterprises, joint-stock cooperative enterprises, foreign-invested enterprises, private enterprises, etc.). ) and institutions that implement enterprise management (employees' wages and retirement benefits are implemented according to enterprise standards) should go to the tax payment place (non-tax payment units are in the unit address area) according to the principle of territorial management.

Social insurance agencies under their jurisdiction shall go through the registration formalities of social endowment insurance. The newly established unit shall go through the registration formalities within 1 month from the date of approval. Insured units must handle social insurance procedures for all personnel (except retirees) who have a factual labor relationship with them.

I. Forms to be filled in and attached materials:

1, Social Insurance Registration Form and List of Changes of Employees (in duplicate) and collect them from the social insurance agency under its jurisdiction.

The relevant documents are as follows:

(1) enterprise business license (copy) or other approval certificates for business opening or establishment;

(2) People's Republic of China (PRC) organization code certificate;

(3) local tax registration certificate;

(4) If the relevant documents cannot clearly identify the nature of the company, the private enterprise shall submit relevant materials that can prove its private nature (such as the certificate of the industrial and commercial department, the national tax registration certificate, the capital verification report, etc.). ).

(5) The institution shall attach the relevant documents approving the establishment of the institution.

(6) The resident office shall be attached with the letter of authorization from the head office or the head office.

Attached information: a copy of the ID card of the newly insured employee (the employee whose household registration is not in this city should also provide a copy of the household registration book or temporary residence permit).

The original and photocopy of the above documents should be provided at the same time, and the social security agency should handle them.

Second, the table description:

1, social insurance registration form

"Tax number": the column number of the tax registration certificate "Tax word such as 420 103748300492".

"Industrial and Commercial Registration Permit Information": Units (such as various enterprises) that need industrial and commercial registration and obtain industrial and commercial licenses should fill in this column, but do not fill in the column of "Approval of Establishment Information".

"Information on approval of establishment": units (such as organs, institutions, social organizations, etc. If it is established without industrial and commercial registration, this column should be filled in, and the column of "industrial and commercial registration permission information" should not be filled in.

"Payer": fill in the contact person, department and telephone number of the social insurance unit responsible for this work.

"Company Type" and "Affiliation": According to the company type and affiliation of the insured company, fill in the corresponding code in the "Description" at the bottom of the cross-reference table.

"Opening bank": the clearing bank number of the opening bank must be filled in.

2. On-the-job employee change list:

Name, gender, date of birth, personal account (ID number): all should be filled in strictly according to the information on the ID card.

"Personal number": the renewal or transfer-in personnel should provide their original personal number and fill in this column. "Newly added" personnel do not fill in this column when reporting, and their personal numbers are entered into the microcomputer to generate.

(1) "Add": the original uninsured person belongs to the new type, and the insured person cannot be added.

(2) "renewal": those who have participated in social security, stopped insurance or transferred to the mobile window for insurance, and now the new unit continues to receive insurance, which belongs to renewal. If you apply for insurance in the mobile window, you need to pay off the arrears, and then report this form after going through the formalities of stopping insurance in the mobile window.

(3) "Transfer-in": This refers to the transfer of insured persons between insured units in this city.

(4) "Transfer-in from outside the city": such personnel need to go to the municipal fund settlement center to settle their transfer-in funds and conduct the "transfer-in from outside the city" transaction after the account opening formalities of the unit are completed.

"Monthly payment salary": filled in according to the average monthly salary of employees in the previous year. The total monthly salary paid to new employees this year (but not less than 586 yuan).

Proportion table of enterprise and individual contributions:

Insurance covers migrant workers in state-owned and collective enterprises, foreign-funded enterprises and private enterprises.

Unit Pay Personal Pay Unit Pay Personal Pay Unit Pay Personal Pay.

Endowment insurance 22%7%20%7% 13%7%

Note: Go to the social insurance agency under its jurisdiction before the 20th of each month.

Housing provident fund is handled as follows:

First, the housing provident fund deposit registration procedures are as follows:

(1) Go to the fund management center of the local finance bureau for deposit registration, fill in the Registration Form for Housing Provident Fund Deposit, and the fund management center will review the applicant and designate the housing provident fund handling bank as required.

(2) Relevant documents that must be attached to the registration of housing provident fund deposit: 1, copy and photocopy of the business license of the enterprise, and original and photocopy of the approval letter for the establishment of administrative institutions and other institutions; 2. The original and photocopy of the legal person code certificate; 3. The original and photocopy of the national tax registration certificate.

(3) This form is in quadruplicate, and two copies of the registration form are kept after being audited by the Fund Management Center of Wuhan Housing Reform Commission; The unit shall send a copy of the designated provident fund to the bank, and set up the unit account and employee individual account of the housing provident fund with this form; After the establishment of the provident fund account, submit a deposit form and remittance slip of employee housing provident fund to the provident fund handling bank every month.

Two, the unit for the newly hired or newly transferred workers to pay housing provident fund, the procedures are as follows:

Newly hired employees or newly transferred or transferred employees shall, within 30 days from the date of use, go through the formalities for establishing employee housing provident fund accounts at the entrusted bank, and at the same time handle account transfer for employees who have established individual housing provident fund accounts.

Three, the approved housing provident fund deposit ratio is as follows:

Pay according to 10% of the total monthly salary of employees. (5% for the unit and 5% for the individual employees. )

Four, housing provident fund deposit unit name, address change, the procedures are as follows:

Where the name and address of the unit are changed, the original unit shall, within 30 days from the date of change, go through the relevant formalities at the entrusted bank with the Registration Form for Change of Deposit of Unit Housing Provident Fund audited by the Fund Management Center of the Municipal Housing Reform Commission.

Five, housing provident fund deposit unit revocation, bankruptcy or dissolution, the procedures are as follows:

If a unit is revoked, bankrupt or dissolved, it shall, within 30 days from the date of the above-mentioned situation, go to the fund management center of the Municipal Housing Reform Commission for cancellation of registration with relevant supporting documents, and go to the entrusted bank for transfer or centralized storage of housing provident fund accounts for its employees within 20 days from the date of completing the cancellation of registration.

The relevant procedures of unemployment insurance are as follows:

Companies newly insured with unemployment insurance shall go through the unemployment registration formalities at the unemployment insurance management office under their jurisdiction; The changed unit needs to go through the formalities for the transfer of unemployment insurance relationship at the unemployment insurance management office under the jurisdiction of the original unit; Then go to the unemployment insurance management office under the jurisdiction of the current unit to register and go through the formalities, and affix the seal of the unemployment office under the jurisdiction of the current unit, and then get the seal of the unemployment office under the jurisdiction of the original unit; Finally, take this matter to the unemployment office under the jurisdiction of the current unit.

I. Forms to be filled in and attached materials:

1. Get it from the unemployment office: the unemployment insurance registration form, the monthly payment base declaration (change) form of the payer, and the roster of employees who pay unemployment insurance (in quadruplicate).

The relevant documents are as follows:

(1) business license (copy) and its copy;

(2) People's Republic of China (PRC) organization code certificate and its copy;

(3) Local tax registration certificate and its copy;

(4) Financial statements and payroll;

(5) A floppy disk (making a roster of employees who pay unemployment insurance benefits) shall be copied to the unemployment office for the record;

Two, the unemployment insurance deposit ratio is as follows:

3% of the total monthly salary of employees. (Unit 2%, employee 1%. )

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.